# 国税通則法 / Act on General Rules for National Taxes — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（国税通則法の一部改正に伴う経過措置） — address `suppl-4171-22/art-11` - 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-4171-22/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11 - 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. --- ### 第十一条（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 caption: machine translation, not official suppl-4171-22/art-11 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11 **第一項** 前条の規定による改正後の国税通則法第六十八条第四項の規定は、次に掲げる課税貨物（消費税法（昭和六十三年法律第百八号）第二条第一項第十一号に規定する課税貨物をいう。以下この条において同じ。）に係る消費税については、適用しない。 suppl-4171-22/art-11/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1 The provisions of Article 68, paragraph (4) of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article do not apply to consumption tax on the following taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter in this Article): machine translation, not official **一** 附則第一条第一号に定める日前に保税地域から引き取られた課税貨物（第三号又は第四号に掲げる課税貨物を除く。次号において同じ。） suppl-4171-22/art-11/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-1 taxable goods withdrawn from a bonded area before the date specified in Article 1, item (i) of the Supplementary Provisions (excluding the taxable goods set forth in item (iii) or (iv); the same applies in the following item); machine translation, not official **二** 附則第一条第一号に定める日以後に保税地域から引き取られる課税貨物であって当該課税貨物に係る輸入申告（輸入品に対する内国消費税の徴収等に関する法律第三条第一号に規定する輸入申告をいう。）が同日前にされたもの suppl-4171-22/art-11/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-2 taxable goods withdrawn from a bonded area on or after the date specified in Article 1, item (i) of the Supplementary Provisions, for which the import declaration (meaning an import declaration prescribed in Article 3, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods) was made before that date; machine translation, not official **三** 消費税法第四十七条第一項の規定による申告（同条第三項の場合に限る。次号において「消費税特例申告」という。）に係る課税貨物であって同条第三項に規定する引取りの日の属する月の翌月末日（次号において「申告期限」という。）が附則第一条第一号に定める日前に到来するもの suppl-4171-22/art-11/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-3 taxable goods covered by a return under Article 47, paragraph (1) of the Consumption Tax Act (limited to the case referred to in paragraph (3) of that Article; referred to as a "special consumption tax return" in the following item) for which the last day of the month following the month that includes the date of withdrawal prescribed in paragraph (3) of that Article (referred to as the "return due date" in the following item) arrives before the date specified in Article 1, item (i) of the Supplementary Provisions; machine translation, not official **四** 消費税特例申告に係る課税貨物であって申告期限が附則第一条第一号に定める日以後に到来するもののうち当該消費税特例申告が同日前にされたもの suppl-4171-22/art-11/par-1/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-4 taxable goods covered by a special consumption tax return for which the return due date arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions, where that special consumption tax return was filed before that date. machine translation, not official --- ## Cites - suppl-4171-22/art-11/par-1: 国税通則法第六十八条第四項 → 国税通則法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-4 · https://japanlaw.org/l/337AC0000000066/art-68/par-4 - suppl-4171-22/art-11/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 - suppl-4171-22/art-11/par-1: この条 → 国税通則法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4171-22/art-11 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11 - suppl-4171-22/art-11/par-1/item-1: 附則第一条第一号 → 国税通則法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4171-22/art-1/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-1/par-1/item-1 - suppl-4171-22/art-11/par-1/item-1: 第三号 → 国税通則法 附則第十一条第一項第三号 (Supplementary Provisions, Article 11, paragraph (1), item (iii)), suppl-4171-22/art-11/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-3 - suppl-4171-22/art-11/par-1/item-1: 第四号 → 国税通則法 附則第十一条第一項第四号 (Supplementary Provisions, Article 11, paragraph (1), item (iv)), suppl-4171-22/art-11/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-4 - suppl-4171-22/art-11/par-1/item-1: 次号 → 国税通則法 附則第十一条第一項第二号 (Supplementary Provisions, Article 11, paragraph (1), item (ii)), suppl-4171-22/art-11/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-2 - suppl-4171-22/art-11/par-1/item-2: 附則第一条第一号 → 国税通則法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4171-22/art-1/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-1/par-1/item-1 - suppl-4171-22/art-11/par-1/item-2: 輸入品に対する内国消費税の徴収等に関する法律第三条第一号 → e-Gov law 330AC0000000037, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - suppl-4171-22/art-11/par-1/item-3: 消費税法第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1 - suppl-4171-22/art-11/par-1/item-3: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3 - suppl-4171-22/art-11/par-1/item-3: 次号 → 国税通則法 附則第十一条第一項第四号 (Supplementary Provisions, Article 11, paragraph (1), item (iv)), suppl-4171-22/art-11/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-11/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-4 - suppl-4171-22/art-11/par-1/item-3: 附則第一条第一号 → 国税通則法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4171-22/art-1/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-1/par-1/item-1 - suppl-4171-22/art-11/par-1/item-4: 附則第一条第一号 → 国税通則法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4171-22/art-1/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-1/par-1/item-1 ## Cited by 4 provisions cite 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-4171-22/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-1/par-1/item-1 - 国税通則法 附則第十一条第一項（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-4171-22/art-11/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1 - 国税通則法 附則第十一条第一項第一号（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-4171-22/art-11/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-1 - 国税通則法 附則第十一条第一項第三号（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-4171-22/art-11/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4171-22/art-11/par-1/item-3 --- ## 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-20260918T180319-046, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-047, 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