# 国税通則法 / Act on General Rules for National Taxes — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（国税の徴収権の消滅時効に関する経過措置） — address `suppl-3561-54/art-3` - 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-3561-54/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3561-54/art-3 - 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. --- ### 第三条（国税の徴収権の消滅時効に関する経過措置） — Transitional Measures Concerning the Extinctive Prescription of the Right to Collect National Tax caption: machine translation, not official suppl-3561-54/art-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54/art-3 · https://japanlaw.org/l/337AC0000000066/suppl-3561-54/art-3 **第一項** 改正後の国税通則法第七十三条の規定は、この法律の施行後に国税通則法第七十二条第一項に規定する法定納期限が到来する国税について適用し、この法律の施行前に当該法定納期限が到来した国税の徴収権の時効については、なお従前の例による。 suppl-3561-54/art-3/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54/art-3/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3561-54/art-3/par-1 The provisions of Article 73 of the Act on General Rules for National Taxes as amended apply to national tax whose statutory payment due date as prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes arrives after this Act comes into effect, and with regard to the prescription of the right to collect national tax whose statutory payment due date arrived before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3561-54/art-3/par-1: 国税通則法第七十三条 → 国税通則法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/national-tax-general-rules-act/art-73 · https://japanlaw.org/l/337AC0000000066/art-73 - suppl-3561-54/art-3/par-1: 国税通則法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1 ## 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（国税の更正、決定等の期間制限に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3561-54/art-2/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3561-54/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-20260918T180319-040, 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