# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

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- 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-4091-89`
- 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-4091-89
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4091-89
- 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.

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## 附　則 平成九年六月一八日法律第八九号
<sup>suppl-4091-89 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-89/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89/art-1</sup>

**第一項**  この法律は、平成十年四月一日から施行する。
<sup>suppl-4091-89/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89/art-1/par-1</sup>
This Act comes into effect as of April 1, 1998.
<sup>machine translation, not official</sup>

### 第三十三条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-89/art-33 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89/art-33 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89/art-33</sup>

**第一項**  前条の規定の施行前に課されるべき、又は納付すべきであった旧法第三十一条ノ二の規定による発行税については、なお従前の例による。
<sup>suppl-4091-89/art-33/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89/art-33/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89/art-33/par-1</sup>
With regard to the issuance tax under the provisions of Article 31-2 of the former Act that was to be imposed, or to be paid, before the provisions of the preceding Article come into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-89/art-39 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89/art-39</sup>

**第一項**  附則第二条から第二十二条まで及び前条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。
<sup>suppl-4091-89/art-39/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4091-89/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4091-89/art-39/par-1</sup>
In addition to what is provided for in Articles 2 through 22 and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## 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-20260918T180319-042, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-043, 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