# 国税通則法 / Act on General Rules for National Taxes — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4141-152/art-1`
- 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-4141-152/art-1
- e-Gov law ID: 337AC0000000066 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-152/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152/art-1</sup>

**第一項**  この法律は、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4141-152/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152/art-1/par-1</sup>
This Act comes into effect as of the date on which the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) comes into effect; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4141-152/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152/art-1/par-1/item-1-to-2</sup>
  Omitted;
  <sup>machine translation, not official</sup>

  **三**  第十一条（地方税法第百五十一条の改正規定、同条の次に一条を加える改正規定及び同法第百六十三条の改正規定に限る。）、第十九条（不動産登記法第二十一条第四項及び同法第百五十一条ノ三第七項にただし書を加える改正規定に限る。）、第二十一条（商業登記法第十三条第二項及び同法第百十三条の五第二項にただし書を加える改正規定に限る。）、第二十二条から第二十四条まで、第三十七条（関税法第九条の四の改正規定に限る。）、第三十八条、第四十四条（国税通則法第三十四条第一項の改正規定に限る。）、第四十五条、第四十八条（自動車重量税法第十条の次に一条を加える改正規定に限る。）、第五十二条、第六十九条及び第七十条の規定　この法律の公布の日から起算して二年を超えない範囲内において政令で定める日
  <sup>suppl-4141-152/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-152/art-1/par-1/item-3</sup>
  the provisions of Article 11 (limited to the provision amending Article 151 of the Local Tax Act, the provision adding one Article after that Article, and the provision amending Article 163 of that Act), Article 19 (limited to the provisions adding a proviso to Article 21, paragraph (4) and to Article 151-3, paragraph (7) of the Real Property Registration Act), Article 21 (limited to the provisions adding a proviso to Article 13, paragraph (2) and to Article 113-5, paragraph (2) of the Commercial Registration Act), Articles 22 through 24, Article 37 (limited to the provision amending Article 9-4 of the Customs Act), Article 38, Article 44 (limited to the provision amending Article 34, paragraph (1) of the Act on General Rules for National Taxes), Article 45, Article 48 (limited to the provision adding one Article after Article 10 of the Motor Vehicle Tonnage Tax Act), Article 52, Article 69, and Article 70: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation of this Act.
  <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-20260918T180319-045, translated 2026-09-18
- This site's parser, version 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18