# 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-5051-3`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5051-3
- 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 令和五年三月三一日法律第三号
<sup>suppl-5051-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1</sup>

**第一項**  この法律は、令和五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-5051-3/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1/par-1</sup>
This Act comes into effect on April 1, 2023; 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>

  **一及び二**  略
  <sup>suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第九条の規定並びに附則第二十四条、第六十六条から第六十九条まで及び第七十一条から第七十四条までの規定
    <sup>suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 9, and the provisions of Article 24, Articles 66 through 69, and Articles 71 through 74 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第二十四条（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-5051-3/art-24 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24</sup>

**第一項**  第九条の規定による改正後の国税徴収法（次項において「新国税徴収法」という。）第百四十一条の規定は、令和六年一月一日以後に同条各号に掲げる者に対して行う同条の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前にその者に対して当該調査に係る第九条の規定による改正前の国税徴収法（以下この項において「旧国税徴収法」という。）第百四十一条の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前に旧国税徴収法第百四十一条各号に掲げる者に対して行った同条の規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。
<sup>suppl-5051-3/art-24/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24/par-1</sup>
The provisions of Article 141 of the National Tax Collection Act as amended by the provisions of Article 9 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to questions, inspections, or requests for presentation or submission under the provisions of that Article made on or after January 1, 2024 to the persons listed in the items of that Article (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which questions or inspections pertaining to that investigation had been conducted before that date on that person under the provisions of Article 141 of the National Tax Collection Act prior to the amendment by the provisions of Article 9 (hereinafter in this paragraph referred to as the "Former National Tax Collection Act"); hereinafter in this paragraph referred to as an "investigation covered by the transitional measures")), and the provisions then in force continue to govern questions or inspections conducted before that date on the persons listed in the items of Article 141 of the Former National Tax Collection Act under the provisions of that Article (including those pertaining to an investigation covered by the transitional measures).
<sup>machine translation, not official</sup>

**第二項**  新国税徴収法第百四十一条の二の規定は、令和六年一月一日以後に提出される同条に規定する物件について適用する。
<sup>suppl-5051-3/art-24/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24/par-2</sup>
The provisions of Article 141-2 of the New National Tax Collection Act apply to articles prescribed in that Article that are submitted on or after January 1, 2024.
<sup>machine translation, not official</sup>

### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-78 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-78 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-78</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-5051-3/art-78/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-78/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>

### 第七十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-79 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-79 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-79</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-5051-3/art-79/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-79/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-5051-3/art-1/par-1/item-3/sub-2: 附則第二十四条 → 国税徴収法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-5051-3/art-24 — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24
- suppl-5051-3/art-24/par-1: 次項 → 国税徴収法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-5051-3/art-24/par-2 — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24/par-2
- suppl-5051-3/art-24/par-1: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/national-tax-collection-act/art-141 · https://japanlaw.org/l/334AC0000000147/art-141
- suppl-5051-3/art-24/par-1: この項 → 国税徴収法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-5051-3/art-24/par-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24/par-1
- suppl-5051-3/art-24/par-2: 新国税徴収法第百四十一条の二 → 国税徴収法 第百四十一条の二 (Article 141-2), art-141-2 — https://japanlaw.org/en/national-tax-collection-act/art-141-2 · https://japanlaw.org/l/334AC0000000147/art-141-2
- suppl-5051-3/art-78/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-5051-3/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1
- suppl-5051-3/art-78/par-1: この条 → 国税徴収法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5051-3/art-78 — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-78 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-78

## 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三号ハ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-1/par-1/item-3/sub-2
- 国税徴収法 附則第二十四条第一項（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-5051-3/art-24/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-24/par-1
- 国税徴収法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5051-3/art-78/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
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02