# 国税通則法 / Act on General Rules for National Taxes — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（従前の手続の効力） — address `suppl-3451-8/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6 - 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 --- ## Cites - 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 ## 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18