# 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-3451-8. 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: 附　則 (Supplementary Provisions) — address `suppl-3451-8` - 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-3451-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3451-8 - 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. --- ## 附　則 昭和四五年三月二八日法律第八号 suppl-3451-8 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3451-8/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-1 **第一項** この法律は、昭和四十五年五月一日から施行する。 suppl-3451-8/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-1/par-1 This Act comes into effect as of May 1, 1970. machine translation, not official ### 第二条（更正の請求に関する経過措置） — Transitional Measures for Requests for Reassessment caption: machine translation, not official suppl-3451-8/art-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-2 **第一項** 改正後の国税通則法（以下「新法」という。）第二十三条第一項の規定は、改正前の国税通則法（以下「旧法」という。）第二十三条第一項の規定による期限がこの法律の施行後に到来する更正の請求について適用する。 suppl-3451-8/art-2/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-2/par-1 The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the New Act") apply to a request for reassessment for which the time limit under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment (hereinafter referred to as "the Former Act") arrives after the enforcement of this Act. machine translation, not official ### 第三条（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-3451-8/art-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-3 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-3 **第一項** 新法第五十八条の規定は、この法律の施行後に支払決定又は充当をする国税（その滞納処分費を含む。）に係る還付金又は過誤納金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、なお従前の例による。 suppl-3451-8/art-3/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-3/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-3/par-1 The provisions of Article 58 of the New Act apply to the amount to be added to a refund or an overpayment or payment by mistake pertaining to national tax (including its expenses for the delinquent tax collection procedure) for which a decision to pay is made or which is appropriated after the enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act. machine translation, not official ### 第四条（延滞税に関する経過措置） — Transitional Measures for Delinquent Tax caption: machine translation, not official suppl-3451-8/art-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-4 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-4 **第一項** 新法第六十三条第四項の規定は、この法律の施行後における差押え又は担保の提供がされている期間に係る延滞税の額の計算について適用する。 suppl-3451-8/art-4/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-4/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-4/par-1 The provisions of Article 63, paragraph (4) of the New Act apply to the calculation of the amount of delinquent tax pertaining to a period after the enforcement of this Act during which a seizure has been made or security has been provided. machine translation, not official ### 第五条（不服申立期限に関する経過措置） — Transitional Measures for Time Limits for Appeals caption: machine translation, not official suppl-3451-8/art-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-5 **第一項** 新法第七十七条第一項の規定は、旧法第七十六条第一項又は第七十九条第一項若しくは第二項の規定による期限がこの法律の施行後に到来する異議申立て又は審査請求について適用する。 suppl-3451-8/art-5/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-5/par-1 The provisions of Article 77, paragraph (1) of the New Act apply to an objection or request for review for which the time limit under the provisions of Article 76, paragraph (1) or Article 79, paragraph (1) or (2) of the Former Act arrives after the enforcement of this Act. machine translation, not official ### 第六条（従前の手続の効力） — Effect of Prior Procedures caption: machine translation, not official suppl-3451-8/art-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6 **第一項** 国税に関する法律に基づく処分（酒税法第二章の規定による処分を除く。）に対する異議申立て若しくは審査請求又はこれらについての決定若しくは裁決その他の処分若しくは手続で、この法律の施行前に旧法又は行政不服審査法の規定によつてされたものは、次の各号に掲げる区分に応じ、当該各号に掲げる処分又は手続とみなして、新法第八章第一節の規定を適用する。 suppl-3451-8/art-6/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1 An objection or request for review against a disposition under the national tax laws (excluding a disposition under the provisions of Chapter II of the Liquor Tax Act), or a determination or decision on it or any other disposition or procedure, that was made pursuant to the provisions of the Former Act or the Administrative Complaint Review Act before the enforcement of this Act is deemed to be the disposition or procedure set forth in each of the following items according to the categories listed in those items, and the provisions of Chapter VIII, Section 1 of the New Act apply to it: machine translation, not official **一** 異議申立て又はこれについての決定その他の処分若しくは手続　新法の相当規定によつてされた異議申立て又はこれについての決定その他の処分若しくは手続 suppl-3451-8/art-6/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-1 an objection, or a determination on it or any other disposition or procedure: an objection, or a determination on it or any other disposition or procedure, made under the corresponding provisions of the New Act; machine translation, not official **二** 国税局長に対してされた審査請求又はこれについての裁決その他の処分若しくは手続　新法の相当規定により国税不服審判所長に対してされた審査請求又はこれについての裁決その他の処分若しくは手続 suppl-3451-8/art-6/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-2 a request for review made to a regional commissioner, or a decision on it or any other disposition or procedure: a request for review made to the President of the National Tax Tribunal under the corresponding provisions of the New Act, or a decision on it or any other disposition or procedure; and machine translation, not official **三** 国税庁長官に対してされた審査請求又はこれについての裁決その他の処分若しくは手続　新法第七十五条第二項第二号の規定によつてされた異議申立て又はこれについての決定その他の処分若しくは手続 suppl-3451-8/art-6/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-3 a request for review made to the Commissioner of the National Tax Agency, or a decision on it or any other disposition or procedure: an objection made under the provisions of Article 75, paragraph (2), item (ii) of the New Act, or a determination on it or any other disposition or procedure. machine translation, not official **第二項** 前項第二号の規定により新法の相当規定によつてされた審査請求とみなされたものに係る旧法第八十三条第一項の協議団の議決は、新法第九十八条第三項の議決とみなす。 suppl-3451-8/art-6/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-2 The resolution of the Deliberation Council under Article 83, paragraph (1) of the Former Act pertaining to what is deemed, pursuant to the provisions of item (ii) of the preceding paragraph, to be a request for review made under the corresponding provisions of the New Act is deemed to be the resolution referred to in Article 98, paragraph (3) of the New Act. machine translation, not official ### 第七条（答弁書の特例） — Special Provisions on Written Answers caption: machine translation, not official suppl-3451-8/art-7 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-7 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7 **第一項** 前条第一項第二号の規定により新法の相当規定によつてされた審査請求とみなされたものについては、国税不服審判所長は、新法第九十三条第一項及び第九十四条の規定にかかわらず、答弁書を提出させないで担当審判官を指定することができる。 suppl-3451-8/art-7/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-7/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7/par-1 With regard to what is deemed, pursuant to the provisions of paragraph (1), item (ii) of the preceding Article, to be a request for review made under the corresponding provisions of the New Act, the President of the National Tax Tribunal may, notwithstanding the provisions of Article 93, paragraph (1) and Article 94 of the New Act, designate the presiding tribunal judge without having a written answer submitted. machine translation, not official ### 第八条（不服申立ての前置の特例） — Special Provisions on Appeal as a Prerequisite caption: machine translation, not official suppl-3451-8/art-8 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-8 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8 **第一項** この法律の施行前に、旧法の規定により国税局長又は税関長に対してされた異議申立てがある場合における新法第百十五条第一項の規定の適用については、当該異議申立てに係る処分は異議申立てについての決定を経た後審査請求をすることができる処分に含まれないものとし、当該異議申立ては国税庁長官に対してされたものとする。 suppl-3451-8/art-8/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-8/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8/par-1 With regard to the application of the provisions of Article 115, paragraph (1) of the New Act in the case where there is an objection made to a regional commissioner or the director-general of a customs house pursuant to the provisions of the Former Act before the enforcement of this Act, the disposition pertaining to that objection is not to be included in the dispositions against which a request for review may be made after a determination on an objection, and that objection is to be regarded as having been made to the Commissioner of the National Tax Agency. machine translation, not official ### 第九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3451-8/art-9 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-9 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-9 **第一項** 附則第二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-3451-8/art-9/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-9/par-1 Beyond what is provided for in Article 2 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-3451-8/art-2/par-1: 第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-3451-8/art-3/par-1: 新法第五十八条 → 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 - suppl-3451-8/art-4/par-1: 新法第六十三条第四項 → 国税通則法 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-63/par-4 · https://japanlaw.org/l/337AC0000000066/art-63/par-4 - suppl-3451-8/art-5/par-1: 新法第七十七条第一項 → 国税通則法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-77/par-1 · https://japanlaw.org/l/337AC0000000066/art-77/par-1 - suppl-3451-8/art-6/par-1/item-3: 新法第七十五条第二項第二号 → 国税通則法 第七十五条第二項第二号 (Article 75, paragraph (2), item (ii)), art-75/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-2 - suppl-3451-8/art-6/par-2: 前項第二号 → 国税通則法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-3451-8/art-6/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-2 - suppl-3451-8/art-6/par-2: 新法第九十八条第三項 → 国税通則法 第九十八条第三項 (Article 98, paragraph (3)), art-98/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-3 · https://japanlaw.org/l/337AC0000000066/art-98/par-3 - suppl-3451-8/art-7/par-1: 前条第一項第二号 → 国税通則法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-3451-8/art-6/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-2 - suppl-3451-8/art-7/par-1: 新法第九十三条第一項 → 国税通則法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-1 · https://japanlaw.org/l/337AC0000000066/art-93/par-1 - suppl-3451-8/art-7/par-1: 第九十四条 → 国税通則法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/national-tax-general-rules-act/art-94 · https://japanlaw.org/l/337AC0000000066/art-94 - suppl-3451-8/art-8/par-1: 新法第百十五条第一項 → 国税通則法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-115/par-1 · https://japanlaw.org/l/337AC0000000066/art-115/par-1 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第二条 (Supplementary Provisions, Article 2), suppl-3451-8/art-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-2 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第三条 (Supplementary Provisions, Article 3), suppl-3451-8/art-3 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-3 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-3 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第四条 (Supplementary Provisions, Article 4), suppl-3451-8/art-4 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-4 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-4 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第五条 (Supplementary Provisions, Article 5), suppl-3451-8/art-5 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-5 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第六条 (Supplementary Provisions, Article 6), suppl-3451-8/art-6 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第七条 (Supplementary Provisions, Article 7), suppl-3451-8/art-7 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-7 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7 - suppl-3451-8/art-9/par-1: 附則第二条から前条まで → 国税通則法 附則第八条 (Supplementary Provisions, Article 8), suppl-3451-8/art-8 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-8 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第六条第二項（従前の手続の効力） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-2 - 国税通則法 附則第七条第一項（答弁書の特例） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-7/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7/par-1 - 国税通則法 附則第九条第一項（政令への委任） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-9/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-20260918T180319-039, 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