# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88. 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: 附　則 (Supplementary Provisions) — address `suppl-4161-88` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4161-88 - 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. --- ## 附　則 平成一六年六月九日法律第八八号 suppl-4161-88 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-88/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-1 **第一項** この法律は、公布の日から起算して五年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。 suppl-4161-88/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第八十二条（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-4161-88/art-82 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-82 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-82 **第一項** 前条の規定による改正後の国税徴収法（以下この条において「新国税徴収法」という。）の規定は、施行日以後にされる新国税徴収法第七十三条に規定する振替社債等の差押えについて適用し、施行日前にされた前条の規定による改正前の国税徴収法第六十二条に規定する振替社債等の差押えについては、なお従前の例による。 suppl-4161-88/art-82/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-82/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-82/par-1 The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to the seizure of book-entry corporate bonds, etc. prescribed in Article 73 of the New National Tax Collection Act that is made on or after the Effective Date, and the provisions then in force continue to govern the seizure of book-entry corporate bonds, etc. prescribed in Article 62 of the National Tax Collection Act prior to its amendment by the provisions of the preceding Article that was made before the Effective Date. machine translation, not official ### 第百三十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4161-88/art-135 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-135 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-135 **第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4161-88/art-135/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-135/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-135/par-1 For the application of penal provisions to an act committed before this Act (with regard to the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, that provision; hereinafter the same applies in this Article) comes into effect, and to an act committed after this Act comes into effect in the case where the provisions then in force are to continue to govern and the case where a provision is to remain in force under the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百三十六条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4161-88/art-136 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-136 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-136 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4161-88/art-136/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-136/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-136/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4161-88/art-82/par-1: この条 → 国税徴収法 附則第八十二条 (Supplementary Provisions, Article 82), suppl-4161-88/art-82 — https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-82 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-82 - suppl-4161-88/art-82/par-1: 新国税徴収法第七十三条 → 国税徴収法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/national-tax-collection-act/art-73 · https://japanlaw.org/l/334AC0000000147/art-73 - suppl-4161-88/art-135/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-4161-88/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-1 - suppl-4161-88/art-135/par-1: この条 → 国税徴収法 附則第百三十五条 (Supplementary Provisions, Article 135), suppl-4161-88/art-135 — https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-135 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-135 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 附則第八十二条第一項（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-4161-88/art-82/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-82/par-1 - 国税徴収法 附則第百三十五条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4161-88/art-135/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4161-88/art-135/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-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-20261102T095109-009, 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 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02