# 国税通則法 / Act on General Rules for National Taxes — 第百二条 (Supplementary Provisions, Article 102)

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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: 第百二条 (Supplementary Provisions, Article 102)（その他の経過措置の政令への委任） — address `suppl-4211-13/art-102`
- 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-4211-13/art-102
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-102
- 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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### 第百二条（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-4211-13/art-102 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13/art-102 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-102</sup>

**第一項**  この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4211-13/art-102/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13/art-102/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-102/par-1</sup>
Matters necessary for the application of the provisions of the respective Acts as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4211-13/art-102/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4211-13/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4211-13/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-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-20260918T180319-048, 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