# 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-4291-4. 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-4291-4` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4291-4 - 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 平成二九年三月三一日法律第四号 suppl-4291-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4291-4/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1 **第一項** この法律は、平成二十九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。 suppl-4291-4/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1 This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から三まで** 略 suppl-4291-4/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-1-to-3 Omitted machine translation, not official **四** 次に掲げる規定　平成三十年一月一日 suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-4 the following provisions: January 1, 2018; machine translation, not official **イからハまで** 略 suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ニ** 第九条中国税徴収法第二条第七号の改正規定及び同法第三十三条（見出しを含む。）の改正規定並びに附則第四十一条第一項の規定 suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-4/sub-2 the provisions of Article 9 revising Article 2, item (vii) of the National Tax Collection Act and revising Article 33 (including the heading) of the National Tax Collection Act, and the provisions of Article 41, paragraph (1) of the Supplementary Provisions. machine translation, not official **五** 次に掲げる規定　平成三十年四月一日 suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-5 the following provisions: April 1, 2018. machine translation, not official **イからニまで** 略 suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ホ** 第九条の規定（同条中国税徴収法第二条第七号の改正規定及び同法第三十三条（見出しを含む。）の改正規定を除く。）及び附則第四十一条第二項の規定 suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-5/sub-2 the provisions of Article 9 (excluding the provisions in Article 9 revising Article 2, item (vii) of the National Tax Collection Act and revising Article 33 (including the heading) of the National Tax Collection Act) and the provisions of Article 41, paragraph (2) of the Supplementary Provisions. machine translation, not official ### 第四十一条（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-4291-4/art-41 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-41 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41 **第一項** 第九条の規定による改正後の国税徴収法（次項において「新国税徴収法」という。）第三十三条の規定は、平成三十年一月一日以後に滞納となった国税について適用し、同日前に滞納となっている国税については、なお従前の例による。 suppl-4291-4/art-41/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-1 The provisions of Article 33 of the National Tax Collection Act as amended by the provisions of Article 9 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax that becomes delinquent on or after January 1, 2018, and the provisions then in force continue to govern national tax that has become delinquent before that date. machine translation, not official **第二項** 新国税徴収法第百五十九条第一項の規定の適用については、旧国税犯則取締法の規定による差押え又は領置は、新国税通則法第十一章の規定による差押え又は領置とみなす。 suppl-4291-4/art-41/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-2 With regard to the application of the provisions of Article 159, paragraph (1) of the New National Tax Collection Act, seizure or retention under the provisions of the Old National Tax Violations Control Act is deemed to be seizure or retention under the provisions of Chapter XI of the New Act on General Rules for National Taxes. machine translation, not official ### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4291-4/art-140 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-140 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-140 **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-4291-4/art-140/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-140/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 ### 第百四十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4291-4/art-141 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-141 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-141 **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-4291-4/art-141/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-141/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-4291-4/art-1/par-1/item-4/sub-2: 附則第四十一条第一項 → 国税徴収法 附則第四十一条第一項 (Supplementary Provisions, Article 41, paragraph (1)), suppl-4291-4/art-41/par-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-1 - suppl-4291-4/art-1/par-1/item-5/sub-2: 附則第四十一条第二項 → 国税徴収法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-4291-4/art-41/par-2 — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-2 - suppl-4291-4/art-41/par-1: 次項 → 国税徴収法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-4291-4/art-41/par-2 — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-2 - suppl-4291-4/art-41/par-1: 第三十三条 → 国税徴収法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/national-tax-collection-act/art-33 · https://japanlaw.org/l/334AC0000000147/art-33 - suppl-4291-4/art-41/par-2: 新国税徴収法第百五十九条第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-159/par-1 · https://japanlaw.org/l/334AC0000000147/art-159/par-1 - suppl-4291-4/art-140/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-4/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1 - suppl-4291-4/art-140/par-1: この条 → 国税徴収法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-140 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-140 ## Cited by 4 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ニ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-4/sub-2 - 国税徴収法 附則第一条第一項第五号ホ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-5/sub-2 - 国税徴収法 附則第四十一条第一項（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-4291-4/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-1 - 国税徴収法 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/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-20261102T031546-030, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-007, 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-013, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T095109-013, 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