# 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-3421-14. 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-3421-14` - 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-3421-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3421-14 - 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 昭和四二年五月三〇日法律第一四号 suppl-3421-14 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-14/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-1 **第一項** この法律は、昭和四十二年六月一日から施行する。 suppl-3421-14/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-1/par-1 This Act comes into effect as of June 1, 1967. machine translation, not official ### 第二条（国税通則法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes caption: machine translation, not official suppl-3421-14/art-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-2 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2 **第一項** 改正後の国税通則法（以下この条において「新法」という。）第六十条第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に同項に規定する納期限（同法第三十八条第二項に規定する繰上げに係る期限を含む。）が到来する国税に係る延滞税について適用し、同日前に当該納期限が到来している国税に係る延滞税については、なお従前の例による。 suppl-3421-14/art-2/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2/par-1 The provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the New Act" in this Article) apply to delinquent tax pertaining to national tax for which the due date for payment prescribed in that paragraph (including a due date advanced as prescribed in Article 38, paragraph (2) of that Act) arrives on or after the Effective Date of this Act (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern delinquent tax pertaining to national tax for which that due date for payment had arrived before that day. machine translation, not official **第二項** 新法第九十条から第九十二条までの規定は、施行日以後に計算する国税の課税標準若しくは確定金額又は還付加算金について適用し、同日前に計算した国税の課税標準若しくは確定金額又は還付加算金については、なお従前の例による。 suppl-3421-14/art-2/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-2/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2/par-2 The provisions of Articles 90 through 92 of the New Act apply to the tax basis or finalized amount of national tax or the interest on refund calculated on or after the Effective Date, and the provisions then in force continue to govern the tax basis or finalized amount of national tax or the interest on refund calculated before that day. machine translation, not official --- ## Cites - suppl-3421-14/art-2/par-1: この条 → 国税通則法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-14/art-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-2 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2 - suppl-3421-14/art-2/par-1: 第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - suppl-3421-14/art-2/par-1: 同法第三十八条第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - suppl-3421-14/art-2/par-2: 新法第九十条から第九十二条まで → 国税通則法 第九十条 (Article 90), art-90 — https://japanlaw.org/en/national-tax-general-rules-act/art-90 · https://japanlaw.org/l/337AC0000000066/art-90 - suppl-3421-14/art-2/par-2: 新法第九十条から第九十二条まで → 国税通則法 第九十一条 (Article 91), art-91 — https://japanlaw.org/en/national-tax-general-rules-act/art-91 · https://japanlaw.org/l/337AC0000000066/art-91 - suppl-3421-14/art-2/par-2: 新法第九十条から第九十二条まで → 国税通則法 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/national-tax-general-rules-act/art-92 · https://japanlaw.org/l/337AC0000000066/art-92 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第二条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2/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