# 国税通則法 / Act on General Rules for National Taxes — 第七十三条 (Supplementary Provisions, Article 73) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-73. 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: 第七十三条 (Supplementary Provisions, Article 73)（無申告加算税に関する経過措置） — address `suppl-4181-10/art-73` - 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-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73 - 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. --- ### 第七十三条（無申告加算税に関する経過措置） — Transitional Measures Concerning Penalty Tax for Failure to File caption: machine translation, not official 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 **第一項** 第十条の規定による改正後の国税通則法（以下この条及び次条において「新通則法」という。）第六十六条第二項、第三項及び第六項の規定は、平成十九年一月一日以後に新通則法第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含む。以下この条において「法定申告期限」という。）が到来する国税について適用し、同日前に法定申告期限が到来した国税に係る無申告加算税の賦課については、なお従前の例による。 suppl-4181-10/art-73/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73/par-1 The provisions of Article 66, paragraphs (2), (3), and (6) of the Act on General Rules for National Taxes as amended by the provisions of Article 10 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article and the following Article) apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the New Act on General Rules for National Taxes (including a due date that is deemed to be that statutory tax return due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory tax return due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for failure to file on national tax for which the statutory tax return due date arrived before that date. machine translation, not official --- ## Cites - suppl-4181-10/art-73/par-1: この条 → 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-73/par-1: 次条 → 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 - suppl-4181-10/art-73/par-1: 第六十六条第二項 → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2 - suppl-4181-10/art-73/par-1: 第三項 → 国税通則法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-4 · https://japanlaw.org/l/337AC0000000066/art-66/par-4 - suppl-4181-10/art-73/par-1: 第六項 → 国税通則法 第六十六条第八項 (Article 66, paragraph (8)), art-66/par-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-66/par-8 · https://japanlaw.org/l/337AC0000000066/art-66/par-8 - suppl-4181-10/art-73/par-1: 新通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第五号ハ（施行期日） — 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 - 国税通則法 附則第七十三条第一項（無申告加算税に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4181-10/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73/par-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-20260918T180319-047, 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