# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4191-6`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4191-6
- 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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## 附　則 平成一九年三月三〇日法律第六号
<sup>suppl-4191-6 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1</sup>

**第一項**  この法律は、平成十九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-4191-6/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2007; 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>

  **一から六まで**  略
  <sup>suppl-4191-6/art-1/par-1/item-1-to-6 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-1-to-6 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-1-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7</sup>
  the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イからチまで**  略
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **リ**  第十条中国税徴収法第三十四条の改正規定（「この条」を「この項」に改める部分及び同条に一項を加える部分に限る。）及び同法第百三十九条に二項を加える改正規定並びに附則第五十四条及び第百四十条の規定
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7/sub-2</sup>
    in Article 10, the provision amending Article 34 of the National Tax Collection Act (limited to the part replacing "this Article" with "this paragraph" and the part adding one paragraph to that Article) and the provision adding two paragraphs to Article 139 of that Act, and the provisions of Articles 54 and 140 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第五十四条（清算人等の第二次納税義務等に関する経過措置） — Transitional Measures Concerning Secondary Tax Liability of Liquidators, etc. and Other Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-54 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-54 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54</sup>

**第一項**  第十条の規定（附則第一条第七号リに掲げる改正規定に限る。）による改正後の国税徴収法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
<sup>suppl-4191-6/art-54/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-54/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54/par-1</sup>
The provisions of the National Tax Collection Act as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (vii), (i) of the Supplementary Provisions) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding new-law trusts and trusts that have received the approval for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
<sup>machine translation, not official</sup>

### 第五十五条（公売保証金等に関する経過措置） — Transitional Measures Concerning Public Auction Deposits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-55 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-55 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55</sup>

**第一項**  第十条の規定による改正後の国税徴収法第百条、第百六条第一項、第百十五条第二項及び第百七十一条第三項の規定は、施行日以後に同法第九十五条の規定により行う公告に係る公売について適用し、施行日前に第十条の規定による改正前の国税徴収法第九十五条の規定により行った公告に係る公売については、なお従前の例による。
<sup>suppl-4191-6/art-55/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-55/par-1</sup>
The provisions of Article 100, Article 106, paragraph (1), Article 115, paragraph (2), and Article 171, paragraph (3) of the National Tax Collection Act as amended by the provisions of Article 10 apply to public auctions pertaining to a public notice given on or after the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act, and the provisions then in force continue to govern public auctions pertaining to a public notice given before the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act prior to its amendment by the provisions of Article 10.
<sup>machine translation, not official</sup>

### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-157 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-157 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-157</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及び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。
<sup>suppl-4191-6/art-157/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-157/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-158 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-158 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-158</sup>

**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。
<sup>suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-158/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第五十四条 → 国税徴収法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4191-6/art-54 — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-54 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54
- suppl-4191-6/art-54/par-1: 附則第一条第七号 → 国税徴収法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7
- suppl-4191-6/art-55/par-1: 国税徴収法第百条 → 国税徴収法 第百条 (Article 100), art-100 — https://japanlaw.org/en/national-tax-collection-act/art-100 · https://japanlaw.org/l/334AC0000000147/art-100
- suppl-4191-6/art-55/par-1: 第百六条第一項 → 国税徴収法 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-106/par-1 · https://japanlaw.org/l/334AC0000000147/art-106/par-1
- suppl-4191-6/art-55/par-1: 第百十五条第二項 → 国税徴収法 第百十五条第二項 (Article 115, paragraph (2)), art-115/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-115/par-2 · https://japanlaw.org/l/334AC0000000147/art-115/par-2
- suppl-4191-6/art-55/par-1: 第百七十一条第三項 → 国税徴収法 第百七十一条第三項 (Article 171, paragraph (3)), art-171/par-3 — https://japanlaw.org/en/national-tax-collection-act/art-171/par-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-3
- suppl-4191-6/art-55/par-1: 同法第九十五条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95
- suppl-4191-6/art-157/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-6/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1
- suppl-4191-6/art-157/par-1: この条 → 国税徴収法 附則第百五十七条 (Supplementary Provisions, Article 157), suppl-4191-6/art-157 — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-157 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-157

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 国税徴収法 附則第一条第一項第七号リ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7/sub-2
- 国税徴収法 附則第五十四条第一項（清算人等の第二次納税義務等に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-54/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54/par-1
- 国税徴収法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-157/par-1

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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-20261102T095109-009, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-010, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-011, 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