# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6. 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: 附　則 (Supplementary Provisions) — address `suppl-4191-6` - 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-4191-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4191-6 - 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. --- ## 附　則 平成一九年三月三〇日法律第六号 suppl-4191-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-6/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1 **第一項** この法律は、平成十九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。 suppl-4191-6/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1 This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から四まで** 略 suppl-4191-6/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　平成二十年一月四日 suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-5 the following provisions: January 4, 2008; machine translation, not official **イ** 第九条中国税通則法第三十四条の二の次に五条を加える改正規定及び同法第九十七条第一項第二号の改正規定 suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-5/sub-1 the provisions of Article 9 adding five Articles after Article 34-2 of the Act on General Rules for National Taxes and the provisions amending Article 97, paragraph (1), item (ii) of that Act. machine translation, not official **六** 略 suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-6 Omitted machine translation, not official **七** 次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日 suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7 the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect. machine translation, not official **イからトまで** 略 suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **チ** 第九条中国税通則法第二条第六号ハ（２）の改正規定、同法第七条の次に一条を加える改正規定、同法第九条の二の改正規定、同法第十五条第二項第三号の改正規定、同法第十八条第一項の改正規定、同法第十九条の改正規定（同条第二項中「同条」を「第二十六条」に改める部分を除く。）、同法第三十八条第一項の改正規定（「一に」を「いずれかに」に改める部分を除く。）、同法第五十七条第一項の改正規定及び同法第六十五条第三項第二号ロの改正規定並びに附則第五十三条の規定 suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7/sub-2 the provisions of Article 9 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions adding one Article after Article 7 of that Act, the provisions amending Article 9-2 of that Act, the provisions amending Article 15, paragraph (2), item (iii) of that Act, the provisions amending Article 18, paragraph (1) of that Act, the provisions amending Article 19 of that Act (excluding the part replacing "that Article" with "Article 26" in paragraph (2) of that Article), the provisions amending Article 38, paragraph (1) of that Act (excluding the part replacing "一に" (under any one of, written with the numeral one) with "いずれかに" (under any of, written with the word for whichever)), the provisions amending Article 57, paragraph (1) of that Act and the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions of Article 53 of the Supplementary Provisions. machine translation, not official ### 第五十三条（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-4191-6/art-53 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-53 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-53 **第一項** 第九条の規定（附則第一条第七号チに掲げる改正規定に限る。）による改正後の国税通則法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。 suppl-4191-6/art-53/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-53/par-1 The provisions of the Act on General Rules for National Taxes as amended by the provisions of Article 9 (limited to the amending provisions set forth in Article 1, item (vii), (h) of the Supplementary Provisions) apply to a trust that takes effect on or after the Trust Act effective date (for a trust created by will, limited to one for which the will was made on or after the Trust Act effective date, and including a new-Act trust), and the provisions then in force continue to govern a trust that took effect before the Trust Act effective date (for a trust created by will, including one for which the will was made before the Trust Act effective date, and excluding a new-Act trust and a trust that has received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts). machine translation, not official ### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4191-6/art-157 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-157 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-157 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行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。 suppl-4191-6/art-157/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-157/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4191-6/art-158 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-158 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-158 **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。 suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-158/par-1 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. machine translation, not official --- ## Cites - suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第五十三条 → 国税通則法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4191-6/art-53 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-53 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-53 - suppl-4191-6/art-53/par-1: 附則第一条第七号 → 国税通則法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7 - suppl-4191-6/art-157/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-6/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1 - suppl-4191-6/art-157/par-1: この条 → 国税通則法 附則第百五十七条 (Supplementary Provisions, Article 157), suppl-4191-6/art-157 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-157 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-157 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第七号チ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7/sub-2 - 国税通則法 附則第五十三条第一項（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-4191-6/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-53/par-1 - 国税通則法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-157/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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-048, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T212807-001, translated 2026-09-19 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18