# 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-4161-14`
- 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-4161-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4161-14
- 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 平成一六年三月三一日法律第一四号
<sup>suppl-4161-14 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-1</sup>

**第一項**  この法律は、平成十六年四月一日から施行する。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-4161-14/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-1/par-1</sup>
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4161-14/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　信託業法（平成十六年法律第百五十四号）の施行の日
  <sup>suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-1/par-1/item-5</sup>
  the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第五条中国税通則法第十八条の改正規定、同法第十九条の改正規定及び同法第六十五条の改正規定
    <sup>suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 5 amending Article 18 of the Act on General Rules for National Taxes, the provisions amending Article 19 of that Act, and the provisions amending Article 65 of that Act.
    <sup>machine translation, not official</sup>

### 第十七条（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-4161-14/art-17 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17</sup>

**第一項**  第五条の規定による改正後の国税通則法（次項において「新国税通則法」という。）第七十条第一項の規定は、施行日以後に同項第一号に定める期限又は日が到来する法人税について適用し、施行日前に当該期限又は日が到来した法人税については、なお従前の例による。
<sup>suppl-4161-14/art-17/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-1</sup>
The provisions of Article 70, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 5 (referred to as "the New Act on General Rules for National Taxes" in the following paragraph) apply to corporation tax for which the due date or date specified in item (i) of that paragraph arrives on or after the effective date, and the provisions then in force continue to govern corporation tax for which that due date or date arrived before the effective date.
<sup>machine translation, not official</sup>

**第二項**  新国税通則法第七十条第二項の規定は、法人の平成十三年四月一日以後に開始した事業年度、計算期間又は連結事業年度において生じた純損失等の金額（新国税通則法第二条第六号ハに規定する純損失等の金額をいう。以下この項において同じ。）について適用し、法人の同日前に開始した事業年度、計算期間又は連結事業年度において生じた純損失等の金額については、なお従前の例による。
<sup>suppl-4161-14/art-17/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-2</sup>
The provisions of Article 70, paragraph (2) of the New Act on General Rules for National Taxes apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the New Act on General Rules for National Taxes; the same applies hereinafter in this paragraph) that arose in a business year, calculation period, or consolidated business year of a corporation that began on or after April 1, 2001, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year, calculation period, or consolidated business year of a corporation that began before that date.
<sup>machine translation, not official</sup>

### 第八十二条（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-4161-14/art-82 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-82 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-82</sup>

**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。
<sup>suppl-4161-14/art-82/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-82/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-82/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4161-14/art-17/par-1: 次項 → 国税通則法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4161-14/art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-2
- suppl-4161-14/art-17/par-1: 第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1
- suppl-4161-14/art-17/par-1: 同項第一号 → 国税通則法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1/item-1
- suppl-4161-14/art-17/par-2: 新国税通則法第七十条第二項 → 国税通則法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-2 · https://japanlaw.org/l/337AC0000000066/art-70/par-2
- suppl-4161-14/art-17/par-2: 新国税通則法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- suppl-4161-14/art-17/par-2: この項 → 国税通則法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4161-14/art-17/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-2

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 国税通則法 附則第十七条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-1
- 国税通則法 附則第十七条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4161-14/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4161-14/art-17/par-2

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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
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-046, 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