# 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-4141-98. 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-4141-98` - 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-4141-98 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4141-98 - 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 平成一四年七月三一日法律第九八号 suppl-4141-98 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-98/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-1 **第一項** この法律は、公社法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。 suppl-4141-98/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-1/par-1 This Act comes into effect as of the date on which the Public Corporation Act 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: machine translation, not official **一** 第一章第一節（別表第一から別表第四までを含む。）並びに附則第二十八条第二項、第三十三条第二項及び第三項並びに第三十九条の規定　公布の日 suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-1/par-1/item-1 the provisions of Chapter I, Section 1 (including Appended Tables 1 through 4), and of Article 28, paragraph (2), Article 33, paragraphs (2) and (3), and Article 39 of the Supplementary Provisions: the date of promulgation. machine translation, not official ### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4141-98/art-38 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-38 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-38 **第一項** 施行日前にした行為並びにこの法律の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合における施行日以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-4141-98/art-38/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-38/par-1 With regard to the application of penal provisions to acts committed before the effective date and to acts committed on or after the effective date in the cases where prior laws are to continue to govern pursuant to the provisions of this Act and in the cases where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 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 caption: machine translation, not official suppl-4141-98/art-39 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-39 **第一項** この法律に規定するもののほか、公社法及びこの法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4141-98/art-39/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-39/par-1 In addition to what is provided for in this Act, transitional measures necessary for the enforcement of the Public Corporation Act and this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-98/art-1/par-1/item-1: 第三十九条 → 国税通則法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4141-98/art-39 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-39 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4141-98/art-1/par-1/item-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-20260918T180319-044, 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