# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36. 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: 附　則 (Supplementary Provisions) — address `suppl-3401-36` - 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-3401-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3401-36 - 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. --- ## 附　則 昭和四〇年三月三一日法律第三六号 suppl-3401-36 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3401-36/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-1 **第一項** この法律は、昭和四十年四月一日から施行する。 suppl-3401-36/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-1/par-1 This Act comes into effect as of April 1, 1965. machine translation, not official ### 第二条（国税に関する法律の一部改正に伴う経過規定の原則） — Principle of Transitional Provisions Accompanying the Partial Amendment of National Tax Laws caption: machine translation, not official suppl-3401-36/art-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-2 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-2 **第一項** 第一章の規定による改正後の国税に関する法律の規定（所得税及び法人税に関する部分に限る。）は、別段の定めがあるものを除き、所得税法（昭和四十年法律第三十三号）附則又は法人税法（昭和四十年法律第三十四号）附則の規定によりこれらの法律の規定が適用される所得税及び法人税について適用し、旧所得税法（昭和二十二年法律第二十七号）又は旧法人税法（昭和二十二年法律第二十八号）の規定が適用される所得税及び法人税については、なお従前の例による。 suppl-3401-36/art-2/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-2/par-1 Unless otherwise provided, the provisions of the national tax laws as amended by the provisions of Chapter I (limited to the parts concerning income tax and corporation tax) apply to income tax and corporation tax to which the provisions of the Income Tax Act (Act No. 33 of 1965) or the Corporation Tax Act (Act No. 34 of 1965) apply pursuant to the provisions of the Supplementary Provisions of those Acts, and the provisions then in force continue to govern income tax and corporation tax to which the provisions of the former Income Tax Act (Act No. 27 of 1947) or the former Corporation Tax Act (Act No. 28 of 1947) apply. machine translation, not official ### 第十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3401-36/art-15 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-15 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-15 **第一項** 附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3401-36/art-15/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-15/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-15/par-1 Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3401-36/art-15/par-1: 附則第一条から前条まで → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-3401-36/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3401-36/art-15/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3401-36/art-15/par-1 --- ## 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-20260918T180319-038, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T182609-001, 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