# 国税徴収法 / National Tax Collection Act — 第五条 (Supplementary Provisions, Article 5)

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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: 第五条 (Supplementary Provisions, Article 5)（国の補助に関する経過措置） — address `suppl-4301-31/art-5`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4301-31/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-5
- 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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### 第五条（国の補助に関する経過措置） — Transitional Measures Concerning the State Subsidy
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-31/art-5 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-31/art-5 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-5</sup>

**第一項**  施行日の前日の属する月以前の月分として施行日以後に支給される特例年金給付に要する費用に対する国の補助については、なお従前の例による。
<sup>suppl-4301-31/art-5/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-31/art-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-5/par-1</sup>
With respect to the state subsidy for expenses required for a special pension benefit paid on or after the Effective Date for the months up to and including the month in which the day preceding the Effective Date falls, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261102T095109-013, 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