# 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-4181-10/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-4181-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1</sup>

**第一項**  この法律は、平成十八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-4181-10/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2006; 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>

  **一から三まで**  略
  <sup>suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十八年十月一日
  <sup>suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2006;
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第十条中国税通則法第七十一条第二項の改正規定
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 10 amending Article 71, paragraph (2) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成十九年一月一日
  <sup>suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2007.
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十条中国税通則法第六十五条第一項及び第三項第二号の改正規定、同法第六十六条の改正規定、同法第六十七条に一項を加える改正規定並びに同法第六十八条の改正規定並びに附則第七十三条、第七十四条及び第百六十二条の規定
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 10 amending Article 65, paragraph (1) and paragraph (3), item (ii) of the Act on General Rules for National Taxes, the provisions amending Article 66 of that Act, the provisions adding one paragraph to Article 67 of that Act, and the provisions amending Article 68 of that Act, and the provisions of Articles 73, 74, and 162 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4181-10/art-1/par-1/item-5/sub-2: 附則第七十三条 → 国税通則法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4181-10/art-73 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-73 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第七十四条 → 国税通則法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4181-10/art-74 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-74 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税通則法 附則第二百十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-211/par-1

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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-20260918T180319-047, 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