# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5031-11`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5031-11
- 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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## 附　則 令和三年三月三一日法律第一一号
<sup>suppl-5031-11 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1</sup>

**第一項**  この法律は、令和三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-5031-11/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年一月一日
  <sup>suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条の規定及び附則第十四条の規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 6 and the provisions of Article 14 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第十四条（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-5031-11/art-14 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14</sup>

**第一項**  第六条の規定による改正後の国税徴収法第三十九条の規定は、令和四年一月一日以後に滞納となった国税（同日前に行われた第六条の規定による改正前の国税徴収法第三十九条に規定する無償又は著しく低い額の対価による譲渡、債務の免除その他第三者に利益を与える処分に係るもの（以下この条において「特定国税」という。）を除く。）について適用し、同日前に滞納となっている国税（特定国税を含む。）については、なお従前の例による。
<sup>suppl-5031-11/art-14/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14/par-1</sup>
The provisions of Article 39 of the National Tax Collection Act as amended by the provisions of Article 6 apply to national taxes that become delinquent on or after January 1, 2022 (excluding those pertaining to a transfer for no consideration or for a significantly low consideration, a remission of debt or any other disposition that confers a benefit on a third party prescribed in Article 39 of the National Tax Collection Act prior to the amendment by the provisions of Article 6 that was made before that date (hereinafter in this Article referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that became delinquent before that date (including specified national taxes).
<sup>machine translation, not official</sup>

### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-131 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-131 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-131</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。
<sup>suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-131/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 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.
<sup>machine translation, not official</sup>

### 第百三十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-132 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-132 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-132</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-5031-11/art-132/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-132/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>

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## Cites
- suppl-5031-11/art-1/par-1/item-5/sub-2: 附則第十四条 → 国税徴収法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5031-11/art-14 — https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14
- suppl-5031-11/art-14/par-1: 国税徴収法第三十九条 → 国税徴収法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/national-tax-collection-act/art-39 · https://japanlaw.org/l/334AC0000000147/art-39
- suppl-5031-11/art-14/par-1: この条 → 国税徴収法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5031-11/art-14 — https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14
- suppl-5031-11/art-131/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1
- suppl-5031-11/art-131/par-1: この条 → 国税徴収法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-131 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-131

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 国税徴収法 附則第一条第一項第五号ニ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1/item-5/sub-2
- 国税徴収法 附則第十四条第一項（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-5031-11/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14/par-1
- 国税徴収法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-131/par-1

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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-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
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02