# 国税通則法 / Act on General Rules for National Taxes — 第三十八条 (Supplementary Provisions, Article 38)

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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: 第三十八条 (Supplementary Provisions, Article 38)（罰則に関する経過措置） — address `suppl-4141-98/art-38`
- 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/art-38
- 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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### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-38 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-38</sup>

**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。
<sup>suppl-4141-98/art-38/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4141-98/art-38/par-1</sup>
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.
<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-20260918T180319-044, 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