# 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-4191-6/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-4191-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4191-6/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-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>

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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

## Cited by

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

- 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-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