# 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-4121-97. 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-4121-97` - 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-4121-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4121-97 - 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 平成一二年五月三一日法律第九七号 suppl-4121-97 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-97/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。 suppl-4121-97/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第六十四条（処分等の効力） — Effect of Dispositions, etc. caption: machine translation, not official suppl-4121-97/art-64 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-64 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-64 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-64/par-1 A disposition, procedure, or other act conducted pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which there are corresponding provisions in the provisions of the respective Acts as amended, is deemed to have been conducted pursuant to the corresponding provisions of the respective Acts as amended, except as otherwise provided in these Supplementary Provisions. machine translation, not official ### 第六十五条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4121-97/art-65 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-65 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-65 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4121-97/art-65/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-65/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to acts committed after this Act comes into effect in the cases where prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4121-97/art-67 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-67 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-67 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4121-97/art-67/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-67/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-67/par-1 In addition to what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4121-97/art-64/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-1 - suppl-4121-97/art-64/par-1: この条 → 国税通則法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4121-97/art-64 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-64 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-64 - suppl-4121-97/art-65/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第六十四条第一項（処分等の効力） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-64/par-1 - 国税通則法 附則第六十五条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4121-97/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4121-97/art-65/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-20260918T180319-043, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-044, 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