# 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-4271-9`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4271-9
- 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 平成二七年三月三一日法律第九号
suppl-4271-9 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4271-9/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1
**第一項** この法律は、平成二十七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。
suppl-4271-9/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1/par-1
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一及び二** 略
suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十七年十月一日
suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1/par-1/item-3
the following provisions: October 1, 2015;
machine translation, not official
**イ** 略
suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ロ** 第四条の規定（同条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。）並びに附則第三十五条から第三十八条まで、第三十九条第一項から第十二項まで、第四十条から第四十七条まで、第百十二条、第百十三条及び第百十八条の規定
suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1/par-1/item-3/sub-2
the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act), and the provisions of Articles 35 through 38, Article 39, paragraphs (1) through (12), Articles 40 through 47, Article 112, Article 113 and Article 118 of the Supplementary Provisions
machine translation, not official
### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4271-9/art-130 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-130 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-130
**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。
suppl-4271-9/art-130/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-130/par-1
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.
machine translation, not official
### 第百三十一条（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-4271-9/art-131 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-131 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-131
**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-4271-9/art-131/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-131/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
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## Cites
- suppl-4271-9/art-130/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-4271-9/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-1
- suppl-4271-9/art-130/par-1: この条 → 国税徴収法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4271-9/art-130 — https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-130 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-130
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税徴収法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4271-9/art-130/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-20261102T095109-012, 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