# 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-4151-8/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-4151-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4151-8/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-4151-8/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-1</sup>

**第一項**  この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4151-8/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-1/par-1</sup>
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十五年十月一日
  <sup>suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2003;
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  第九条中石油税法の題名の改正規定、同法第一条の改正規定、同法第三条の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）、同法第四条の改正規定、同法第五条の改正規定、同法第六条第二項の改正規定、同法第七条の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）、同法第八条から第十九条までの改正規定、同法第二十一条の改正規定、同法第二十三条の改正規定及び同法第二十四条の改正規定並びに附則第四十四条から第四十八条まで、第五十条、第百三十七条、第百三十八条、第百三十九条（国税徴収法（昭和三十四年法律第百四十七号）第二条第三号の改正規定に限る。）、第百四十条、第百四十二条（国税通則法（昭和三十七年法律第六十六号）第二条第三号、第十五条第二項第七号、第四十六条第一項第一号イ及び第六十条第二項の改正規定に限る。）、第百四十三条、第百五十三条から第百六十八条まで、第百七十一条、第百七十二条、第百七十六条、第百八十条、第百八十一条、第百八十七条（会社更生法（平成十四年法律第百五十四号）第百二十九条の改正規定に限る。）及び第百八十八条第一項の規定
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-1/par-1/item-4/sub-2</sup>
    in Article 9, the provision amending the title of the Petroleum Tax Act, the provision amending Article 1 of that Act, the provision amending Article 3 of that Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax"), the provision amending Article 4 of that Act, the provision amending Article 5 of that Act, the provision amending Article 6, paragraph (2) of that Act, the provision amending Article 7 of that Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax"), the provisions amending Articles 8 through 19 of that Act, the provision amending Article 21 of that Act, the provision amending Article 23 of that Act, and the provision amending Article 24 of that Act, and the provisions of Articles 44 through 48, Article 50, Article 137, Article 138, Article 139 (limited to the provision amending Article 2, item (iii) of the National Tax Collection Act (Act No. 147 of 1959)), Article 140, Article 142 (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962)), Article 143, Articles 153 through 168, Article 171, Article 172, Article 176, Article 180, Article 181, Article 187 (limited to the provision amending Article 129 of the Corporate Reorganization Act (Act No. 154 of 2002)), and Article 188, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4151-8/art-1/par-1/item-4/sub-2: 第百四十条 → 国税徴収法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4151-8/art-140 — https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-140 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-140

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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
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-010, 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