# 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-3461-99. 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-3461-99` - 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-3461-99 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3461-99 - 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 昭和四六年六月三日法律第九九号 suppl-3461-99 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99 · https://japanlaw.org/l/337AC0000000066/suppl-3461-99 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3461-99/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3461-99/art-1 **第一項** この法律は、昭和四十七年四月一日から施行する。 suppl-3461-99/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3461-99/art-1/par-1 This Act comes into effect as of April 1, 1972. machine translation, not official ### 第三十一条（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-3461-99/art-31 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99/art-31 · https://japanlaw.org/l/337AC0000000066/suppl-3461-99/art-31 **第一項** この法律の施行前において第三者が国税を納付すべき者に代わつてその国税の納付をした場合については、前条の規定による改正後の国税通則法第四十一条第二項の規定にかかわらず、なお従前の例による。 suppl-3461-99/art-31/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3461-99/art-31/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3461-99/art-31/par-1 In the case where, before this Act comes into effect, a third party has paid a national tax on behalf of the person who is to pay that national tax, the provisions then in force continue to govern, notwithstanding the provisions of Article 41, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article. machine translation, not official --- ## Cites - suppl-3461-99/art-31/par-1: 国税通則法第四十一条第二項 → 国税通則法 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-41/par-2 · https://japanlaw.org/l/337AC0000000066/art-41/par-2 --- ## 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-20260918T180319-040, 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