# 国税通則法 / Act on General Rules for National Taxes — 第一条 (Supplementary Provisions, Article 1)
This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4221-6/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-4221-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4221-6/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.
---
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4221-6/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1
**第一項** この法律は、平成二十二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-4221-6/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1
This Act comes into effect on April 1, 2010; 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** 次に掲げる規定 平成二十二年六月一日
suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-1
the following provisions: June 1, 2010;
machine translation, not official
**イからカまで** 略
suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ヨ** 第十五条の規定（国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定を除く。）
suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-1/sub-2
the provisions of Article 15 (excluding the provisions amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act).
machine translation, not official
**二** 略
suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十二年十月一日
suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3
the following provisions: October 1, 2010.
machine translation, not official
**イからヘまで** 略
suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ト** 第十五条中国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定並びに附則第四十一条の規定
suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3/sub-2
the provisions of Article 15 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act, and the provisions of Article 41 of the Supplementary Provisions.
machine translation, not official
---
## Cites
- suppl-4221-6/art-1/par-1/item-3/sub-2: 附則第四十一条 → 国税通則法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4221-6/art-41 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-41 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税通則法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-146/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-20260918T180319-048, 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