# 国税徴収法 / National Tax Collection Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/suppl-5021-8/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（連結納税制度の改正に伴う経過措置の原則） — address `suppl-5021-8/art-14` - 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/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5021-8/art-14 - 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. --- ### 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261102T031546-035, 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