# 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-5061-8`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5061-8
- 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.

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## 附　則 令和六年三月三〇日法律第八号
<sup>suppl-5061-8 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1</sup>

**第一項**  この法律は、令和六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-5061-8/art-1/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1</sup>
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-5061-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和七年一月一日
  <sup>suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2025;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十二条の規定（同条中国税徴収法第百三十三条の改正規定を除く。）及び附則第二十条の規定
    <sup>suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 12 (excluding the provisions revising Article 133 of the National Tax Collection Act in Article 12) and the provisions of Article 20 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **五から十まで**  略
  <sup>suppl-5061-8/art-1/par-1/item-5-to-10 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-5-to-10 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-5-to-10</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十一**  第十二条中国税徴収法第百三十三条の改正規定　民事関係手続等における情報通信技術の活用等の推進を図るための関係法律の整備に関する法律（令和五年法律第五十三号）附則第三号に掲げる規定の施行の日
  <sup>suppl-5061-8/art-1/par-1/item-11 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-11 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-11</sup>
  the provisions revising Article 133 of the National Tax Collection Act in Article 12: the date on which the provisions set out in item (iii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote the Use of Information and Communications Technology in Civil Procedures, etc. (Act No. 53 of 2023) come into effect.
  <sup>machine translation, not official</sup>

### 第二十条（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-5061-8/art-20 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-20 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20</sup>

**第一項**  第十二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。）第四十条の規定は、令和七年一月一日以後に偽りその他不正の行為により免れ、又は還付を受けた国税について適用する。
<sup>suppl-5061-8/art-20/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-1</sup>
The provisions of Article 40 of the National Tax Collection Act as amended by the provisions of Article 12 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax evaded, or for which a refund was received, by deceit or other wrongful acts on or after January 1, 2025.
<sup>machine translation, not official</sup>

**第二項**  新国税徴収法第百五十九条第五項の規定は、令和七年一月一日以後にされる同条第一項の規定による決定について適用し、同日前にされた第十二条の規定による改正前の国税徴収法第百五十九条第一項の規定による決定については、なお従前の例による。
<sup>suppl-5061-8/art-20/par-2 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-2</sup>
The provisions of Article 159, paragraph (5) of the New National Tax Collection Act apply to a decision made on or after January 1, 2025 under the provisions of paragraph (1) of that Article, and the provisions then in force continue to govern a decision made before that date under the provisions of Article 159, paragraph (1) of the National Tax Collection Act before amendment by the provisions of Article 12.
<sup>machine translation, not official</sup>

### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-72 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-72 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-72</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-5061-8/art-72/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-72/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>

### 第七十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-73 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-73 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-73</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-5061-8/art-73/par-1 · https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-73/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-73/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-5061-8/art-1/par-1/item-4/sub-2: 附則第二十条 → 国税徴収法 附則第二十条 (Supplementary Provisions, Article 20), suppl-5061-8/art-20 — https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-20 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20
- suppl-5061-8/art-20/par-1: 次項 → 国税徴収法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5061-8/art-20/par-2 — https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-2
- suppl-5061-8/art-20/par-1: 第四十条 → 国税徴収法 第四十条 (Article 40), art-40 — https://japanlaw.org/en/national-tax-collection-act/art-40 · https://japanlaw.org/l/334AC0000000147/art-40
- suppl-5061-8/art-20/par-2: 新国税徴収法第百五十九条第五項 → 国税徴収法 第百五十九条第五項 (Article 159, paragraph (5)), art-159/par-5 — https://japanlaw.org/en/national-tax-collection-act/art-159/par-5 · https://japanlaw.org/l/334AC0000000147/art-159/par-5
- suppl-5061-8/art-20/par-2: 同条第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-159/par-1 · https://japanlaw.org/l/334AC0000000147/art-159/par-1
- suppl-5061-8/art-72/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-5061-8/art-1 — https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1
- suppl-5061-8/art-72/par-1: この条 → 国税徴収法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-5061-8/art-72 — https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-72 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-72

## 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四号ハ（施行期日） — https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-4/sub-2
- 国税徴収法 附則第二十条第一項（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-5061-8/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-1
- 国税徴収法 附則第七十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-collection-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-72/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 — 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-20261102T095109-014, 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