# 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-3451-8/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)（不服申立期限に関する経過措置） — address `suppl-3451-8/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-3451-8/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3451-8/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（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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18