# 国税徴収法 / National Tax Collection Act — 第一条 (Supplementary Provisions, Article 1)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4131-6/art-1`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-6/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1</sup>

**第一項**  この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。
<sup>suppl-4131-6/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1/par-1</sup>
This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第四条から第十条までの規定並びに附則第十九条、第二十条、第二十六条、第二十七条及び第二十八条（会社更生法（昭和二十七年法律第百七十二号）第二百六十九条第三項に係る部分を除く。）の規定
  <sup>suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/suppl-4131-6/art-1/par-1/item-3</sup>
  the provisions of Articles 4 through 10, and the provisions of Articles 19, 20, 26, 27, and 28 (excluding the part concerning Article 269, paragraph (3) of the Corporate Reorganization Act (Act No. 172 of 1952)) of the Supplementary Provisions.
  <sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T031546-030, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-008, translated 2026-11-02
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02