# 国税徴収法 / National Tax Collection Act — 第百四十条 (Supplementary Provisions, Article 140) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-140. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百四十条 (Supplementary Provisions, Article 140)（国税徴収法の一部改正に伴う経過措置） — address `suppl-4151-8/art-140` - 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-140 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-140 - 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. --- ### 第百四十条（国税徴収法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act caption: machine translation, not official 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 **第一項** 前条の規定（第二条第三号の改正規定に限る。以下この条において同じ。）による改正後の国税徴収法の規定は、前条の規定の施行後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであった石油税については、なお従前の例による。 suppl-4151-8/art-140/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-140/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-140/par-1 The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (limited to the provision amending Article 2, item (iii); the same applies hereinafter in this Article) apply to national taxes to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and the provisions then in force continue to govern petroleum tax that was to be imposed or paid before the provisions of the preceding Article come into effect. machine translation, not official --- ## Cites - suppl-4151-8/art-140/par-1: この条 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 附則第一条第一項第四号ト（施行期日） — 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 - 国税徴収法 附則第百四十条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4151-8/art-140/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4151-8/art-140/par-1 --- ## 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-20261102T095109-009, 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