# 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-4301-7. 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-4301-7`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4301-7
- 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 平成三〇年三月三一日法律第七号
<sup>suppl-4301-7 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1</sup>

**第一項**  この法律は、平成三十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-4301-7/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成三十一年一月一日
  <sup>suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2019;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十二条の規定及び附則第五十四条の規定
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 12 and the provisions of Article 54 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第五十四条（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-4301-7/art-54 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-54 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54</sup>

**第一項**  第十二条の規定による改正後の国税徴収法第八十九条（同条第一項に規定する特定参加差押不動産に係る部分に限る。）及び第八十九条の二から第八十九条の四までの規定は、平成三十一年一月一日以後の同法第八十九条の二第一項に規定する換価執行決定により行う換価について適用する。
<sup>suppl-4301-7/art-54/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-54/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54/par-1</sup>
The provisions of Article 89 (limited to the part pertaining to the specified real property under participatory seizure prescribed in paragraph (1) of that Article) and Articles 89-2 through 89-4 of the National Tax Collection Act as amended by the provisions of Article 12 apply to realization carried out pursuant to the realization execution decision prescribed in Article 89-2, paragraph (1) of the National Tax Collection Act on or after January 1, 2019.
<sup>machine translation, not official</sup>

### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-143 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-143 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-143</sup>

**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。
<sup>suppl-4301-7/art-143/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-143/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第百四十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-144 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-144 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-144</sup>

**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。
<sup>suppl-4301-7/art-144/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-144/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4301-7/art-1/par-1/item-4/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-4301-7/art-54 — https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-54 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-54
- suppl-4301-7/art-54/par-1: 国税徴収法第八十九条 → 国税徴収法 第八十九条 (Article 89), art-89 — https://japanlaw.org/en/national-tax-collection-act/art-89 · https://japanlaw.org/l/334AC0000000147/art-89
- suppl-4301-7/art-54/par-1: 同条第一項 → 国税徴収法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-89/par-1 · https://japanlaw.org/l/334AC0000000147/art-89/par-1
- suppl-4301-7/art-54/par-1: 第八十九条の二から第八十九条の四まで → 国税徴収法 第八十九条の二 (Article 89-2), art-89-2 — https://japanlaw.org/en/national-tax-collection-act/art-89-2 · https://japanlaw.org/l/334AC0000000147/art-89-2
- suppl-4301-7/art-54/par-1: 第八十九条の二から第八十九条の四まで → 国税徴収法 第八十九条の三 (Article 89-3), art-89-3 — https://japanlaw.org/en/national-tax-collection-act/art-89-3 · https://japanlaw.org/l/334AC0000000147/art-89-3
- suppl-4301-7/art-54/par-1: 第八十九条の二から第八十九条の四まで → 国税徴収法 第八十九条の四 (Article 89-4), art-89-4 — https://japanlaw.org/en/national-tax-collection-act/art-89-4 · https://japanlaw.org/l/334AC0000000147/art-89-4
- suppl-4301-7/art-54/par-1: 同法第八十九条の二第一項 → 国税徴収法 第八十九条の二第一項 (Article 89-2, paragraph (1)), art-89-2/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-89-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-1
- suppl-4301-7/art-143/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-7/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1
- suppl-4301-7/art-143/par-1: この条 → 国税徴収法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4301-7/art-143 — https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-143 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-143

## Cited by

2 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-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-1/par-1/item-4/sub-2
- 国税徴収法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-7/art-143/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-20261102T095109-013, 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