# 国税通則法 / Act on General Rules for National Taxes — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（還付加算金に関する経過措置） — address `suppl-3371-66/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-5 - 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. --- ### 第五条（還付加算金に関する経過措置） — Transitional Measures for Interest on Refund caption: machine translation, not official suppl-3371-66/art-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-5 **第一項** 第五十八条（還付加算金）の規定は、この法律の施行後に支払決定又は充当をする還付金等に加算すべき金額について適用する。ただし、当該加算すべき金額の全部又は一部でこの法律の施行前の期間に対応するものの計算については、従前の税法の例による。 suppl-3371-66/art-5/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-5/par-1 The provisions of Article 58 (Interest on Refund) apply to the amount to be added to a refund, etc. for which a decision to pay is made or which is appropriated after the enforcement of this Act; provided, however, that the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act is governed by the Former Tax Laws. machine translation, not official --- ## Cites - suppl-3371-66/art-5/par-1: 第五十八条 → 国税通則法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/national-tax-general-rules-act/art-58 · https://japanlaw.org/l/337AC0000000066/art-58 --- ## 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