# 国税通則法 / Act on General Rules for National Taxes — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（利子税額等の徴収に関する経過措置） — address `suppl-3371-66/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-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. --- ### 第八条（利子税額等の徴収に関する経過措置） — Transitional Measures for Collection of the Amount of Interest Tax, etc. caption: machine translation, not official suppl-3371-66/art-8 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-8 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-8 **第一項** 前条の規定により納付し、又は徴収すべき利子税額及び延滞加算税額は、国税の徴収に関する法律の規定の適用については、延滞税の額とみなす。 suppl-3371-66/art-8/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-8/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-8/par-1 The amount of interest tax and the amount of delinquency additional tax to be paid or collected pursuant to the provisions of the preceding Article are deemed to be the amount of delinquent tax for the purpose of applying the provisions of the laws concerning the collection of national taxes. machine translation, not official --- ## Cites - suppl-3371-66/art-8/par-1: 前条 → 国税通則法 附則第七条 (Supplementary Provisions, Article 7), suppl-3371-66/art-7 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3371-66/art-7 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7 --- ## 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