# 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-5021-8. 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-5021-8` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5021-8 - 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 令和二年三月三一日法律第八号 suppl-5021-8 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5021-8/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1 **第一項** この法律は、令和二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-5021-8/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1 This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 略 suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-1 Omitted machine translation, not official **二** 次に掲げる規定　令和三年一月一日 suppl-5021-8/art-1/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-2 the following provisions: January 1, 2021; machine translation, not official **イ** 略 suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ロ** 第十四条の規定（同条中国税徴収法第三十六条第三号の改正規定を除く。）及び附則第五十三条の規定 suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-2/sub-2 the provisions of Article 14 (excluding the provisions revising Article 36, item (iii) of the National Tax Collection Act in Article 14) and the provisions of Article 53 of the Supplementary Provisions. machine translation, not official **三及び四** 略 suppl-5021-8/art-1/par-1/item-3-to-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-3-to-4 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-3-to-4 Omitted machine translation, not official **五** 次に掲げる規定　令和四年四月一日 suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5 the following provisions: April 1, 2022; machine translation, not official **イ** 略 suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定 suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5/sub-2 the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions; machine translation, not official **ハからヘまで** 略 suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5/sub-3 Omitted machine translation, not official **ト** 第十四条中国税徴収法第三十六条第三号の改正規定 suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5/sub-4 the provisions in Article 14 amending Article 36, item (iii) of the National Tax Collection Act; machine translation, not official ### 第十四条（連結納税制度の改正に伴う経過措置の原則） — Principles for Transitional Measures Accompanying the Revision of the Consolidated Tax Payment System caption: machine translation, not official suppl-5021-8/art-14 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-14 **第一項** suppl-5021-8/art-14/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-14/par-1 **第二項** 別段の定めがあるものを除き、法人の令和四年四月一日前に開始した事業年度（旧事業年度を含む。）の所得に対する法人税及び連結法人（旧法人税法第二条第十二号の七の二に規定する連結法人をいう。以下附則第三十五条までにおいて同じ。）の連結親法人事業年度が同日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下附則第三十七条までにおいて同じ。）の連結所得（旧法人税法第二条第十八号の四に規定する連結所得をいう。以下附則第三十五条までにおいて同じ。）に対する法人税並びに法人の同日前に開始した課税事業年度（旧事業年度を含む。）の基準法人税額に対する地方法人税については、旧法人税法、第四条の規定による改正前の地方法人税法（以下「旧地方法人税法」という。）、第十三条の規定による改正前の国税通則法、第十四条の規定による改正前の国税徴収法、第十六条の規定による改正前の租税特別措置法（以下「四年旧措置法」という。）、第十七条の規定（附則第一条第五号ヌに掲げる改正規定に限る。）による改正前の外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律、第十八条の規定（同号ルに掲げる改正規定に限る。）による改正前の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律、第二十一条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律、第二十三条の規定による改正前の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下「四年旧震災特例法」という。）及び第三十条の規定による改正前の所得税法等の一部を改正する法律の規定は、なおその効力を有する。 suppl-5021-8/art-14/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-14/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-14/par-2 Unless otherwise provided for, with regard to corporation tax on income for business years of corporations that began before April 1, 2022 (including former business years), corporation tax on consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) for consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter through Article 37 of the Supplementary Provisions) of consolidated corporations (meaning consolidated corporations prescribed in Article 2, item (xii)-7-2 of the Former Corporation Tax Act; the same applies hereinafter through Article 35 of the Supplementary Provisions) whose consolidated parent corporation business year began before that date, and local corporation tax on the base corporation tax amount for taxable business years of corporations that began before that date (including former business years), the provisions of the Former Corporation Tax Act, the Local Corporation Tax Act prior to the amendment by the provisions of Article 4 (hereinafter referred to as "the Former Local Corporation Tax Law"), the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 13, the National Tax Collection Act prior to the amendment by the provisions of Article 14, the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Changes"), the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity prior to the amendment by the provisions of Article 17 (limited to the amending provisions set forth in Article 1, item (v), (j) of the Supplementary Provisions), the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. prior to the amendment by the provisions of Article 18 (limited to the amending provisions set forth in (k) of that item), the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 21, the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake prior to the amendment by the provisions of Article 23 (hereinafter referred to as the "Earthquake Tax Special Provisions Law Before the 2022 Changes") and the Act Partially Amending the Income Tax Act, etc. prior to the amendment by the provisions of Article 30 remain in force. machine translation, not official ### 第五十三条（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-5021-8/art-53 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53 **第一項** 第十四条の規定による改正後の国税徴収法（以下この条において「新国税徴収法」という。）第九十九条の二（新国税徴収法第百九条第四項において準用する場合を含む。）、第百六条の二（同項において準用する場合を含む。）、第百七条第一項、第百八条第五項並びに第百十三条第一項及び第二項（第一号に係る部分に限る。）の規定は、令和三年一月一日以後に国税徴収法第九十五条の規定により行う公告に係る公売又は同日以後に新国税徴収法第百九条第二項において準用する国税徴収法第九十八条第一項の規定により行う見積価額の決定に係る随意契約による売却について適用し、同日前に同法第九十五条の規定により行った公告に係る公売又は同日前に第十四条の規定による改正前の国税徴収法第百九条第二項において準用する国税徴収法第九十八条第一項の規定により行った見積価額の決定に係る随意契約による売却については、なお従前の例による。 suppl-5021-8/art-53/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53/par-1 The provisions of Article 99-2 (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of the New National Tax Collection Act), Article 106-2 (including as applied mutatis mutandis pursuant to that paragraph), Article 107, paragraph (1), Article 108, paragraph (5), and Article 113, paragraphs (1) and (2) (limited to the part pertaining to item (i)) of the National Tax Collection Act as amended by the provisions of Article 14 (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act on or after January 1, 2021, or to sales by private contract pertaining to the determination of the estimated value made on or after that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the New National Tax Collection Act, and the provisions then in force continue to govern public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act before that date, or sales by private contract pertaining to the determination of the estimated value made before that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the National Tax Collection Act prior to the amendment by the provisions of Article 14. machine translation, not official ### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5021-8/art-171 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-171 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-171 **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並びに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及びこの附則の規定によりなおその効力を有す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-5021-8/art-171/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-171/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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百七十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5021-8/art-172 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-172 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-172 **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-5021-8/art-172/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-172/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-5021-8/art-1/par-1/item-2/sub-2: 附則第五十三条 → 国税徴収法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-5021-8/art-53 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53 - suppl-5021-8/art-1/par-1/item-5/sub-2: 附則第十四条から第十八条まで → 国税徴収法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5021-8/art-14 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-14 - suppl-5021-8/art-14/par-2: 附則第一条第五号 → 国税徴収法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5021-8/art-1/par-1/item-5 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5 - suppl-5021-8/art-53/par-1: この条 → 国税徴収法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-5021-8/art-53 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-53 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53 - suppl-5021-8/art-53/par-1: 第九十九条の二 → 国税徴収法 第九十九条の二 (Article 99-2), art-99-2 — https://japanlaw.org/en/national-tax-collection-act/art-99-2 · https://japanlaw.org/l/334AC0000000147/art-99-2 - suppl-5021-8/art-53/par-1: 新国税徴収法第百九条第四項 → 国税徴収法 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-109/par-4 · https://japanlaw.org/l/334AC0000000147/art-109/par-4 - suppl-5021-8/art-53/par-1: 第百六条の二 → 国税徴収法 第百六条の二 (Article 106-2), art-106-2 — https://japanlaw.org/en/national-tax-collection-act/art-106-2 · https://japanlaw.org/l/334AC0000000147/art-106-2 - suppl-5021-8/art-53/par-1: 第百七条第一項 → 国税徴収法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-107/par-1 · https://japanlaw.org/l/334AC0000000147/art-107/par-1 - suppl-5021-8/art-53/par-1: 第百八条第五項 → 国税徴収法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-108/par-5 · https://japanlaw.org/l/334AC0000000147/art-108/par-5 - suppl-5021-8/art-53/par-1: 第百十三条第一項 → 国税徴収法 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-113/par-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-1 - suppl-5021-8/art-53/par-1: 第二項 → 国税徴収法 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-113/par-2 · https://japanlaw.org/l/334AC0000000147/art-113/par-2 - suppl-5021-8/art-53/par-1: 第一号 → 国税徴収法 第百十三条第二項第一号 (Article 113, paragraph (2), item (i)), art-113/par-2/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-113/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-113/par-2/item-1 - suppl-5021-8/art-53/par-1: 国税徴収法第九十五条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95 - suppl-5021-8/art-53/par-1: 新国税徴収法第百九条第二項 → 国税徴収法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-109/par-2 · https://japanlaw.org/l/334AC0000000147/art-109/par-2 - suppl-5021-8/art-53/par-1: 国税徴収法第九十八条第一項 → 国税徴収法 第九十八条第一項 (Article 98, paragraph (1)), art-98/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-98/par-1 · https://japanlaw.org/l/334AC0000000147/art-98/par-1 - suppl-5021-8/art-171/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-5021-8/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1 - suppl-5021-8/art-171/par-1: この条 → 国税徴収法 附則第百七十一条 (Supplementary Provisions, Article 171), suppl-5021-8/art-171 — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-171 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-171 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税徴収法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-2/sub-2 - 国税徴収法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-1/par-1/item-5/sub-2 - 国税徴収法 附則第十四条第二項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-14/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-14/par-2 - 国税徴収法 附則第五十三条第一項（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-5021-8/art-53/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-53/par-1 - 国税徴収法 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-171/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-20261102T031546-035, 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-20261102T031546-035, 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