# 国税通則法 / Act on General Rules for National Taxes — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-2. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第二条 (Supplementary Provisions, Article 2)（従前の税法に基づく処分又は手続の効力） — address `suppl-3371-66/art-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-2 - 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. --- ### 第二条（従前の税法に基づく処分又は手続の効力） — Effect of Dispositions or Procedures under the Former Tax Laws caption: machine translation, not official suppl-3371-66/art-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-2 **第一項** この法律の施行前に、この法律の施行前の国税に関する法律（以下「従前の税法」という。）の規定又はこれに基づき若しくはこれを実施するための命令の規定によつてした更正、告知、督促、徴収猶予、担保の徴取又は申告、申請、請求、証明、納付委託その他の処分又は手続で、この法律に相当規定があるものは、この附則又は他の国税に関する法律に別段の定めがあるものを除き、この法律の相当の規定によつてした相当の処分又は手続とみなす。 suppl-3371-66/art-2/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-2/par-1 Any reassessment, notice, demand, collection grace period, acceptance of security, or filing of a return, application, request, certification, consignment of payment or other disposition or procedure carried out before the enforcement of this Act pursuant to the provisions of the national tax laws in force before the enforcement of this Act (hereinafter referred to as the "Former Tax Laws") or the provisions of orders based on them or for their implementation, for which this Act has corresponding provisions, is deemed to be the corresponding disposition or procedure carried out under the corresponding provisions of this Act, except as otherwise provided in these Supplementary Provisions or in other national tax laws. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-037, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18