# 国税徴収法 / National Tax Collection Act — 第三十四条 (Supplementary Provisions, Article 34)

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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: 第三十四条 (Supplementary Provisions, Article 34)（国税徴収法の一部改正に伴う経過措置） — address `suppl-4301-29/art-34`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4301-29/art-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4301-29/art-34
- 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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### 第三十四条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-29/art-34 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-29/art-34 · https://japanlaw.org/l/334AC0000000147/suppl-4301-29/art-34</sup>

**第一項**  施行日前にされた差押えをする旨を予告する通知に係る国税については、前条の規定による改正後の国税徴収法第七十条第二項の規定にかかわらず、なお従前の例による。
<sup>suppl-4301-29/art-34/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-29/art-34/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-29/art-34/par-1</sup>
With regard to national tax pertaining to a notice announcing seizure given before the Effective Date, notwithstanding the provisions of Article 70, paragraph (2) of the National Tax Collection Act as amended by the provisions of the preceding Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4301-29/art-34/par-1: 国税徴収法第七十条第二項 → 国税徴収法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-70/par-2 · https://japanlaw.org/l/334AC0000000147/art-70/par-2

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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-20261102T095109-009, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-013, 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