# 国税通則法 / Act on General Rules for National Taxes — 第三十七条 (Supplementary Provisions, Article 37) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-37. 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: 第三十七条 (Supplementary Provisions, Article 37)（国税の更正の期間制限に関する経過措置） — address `suppl-4231-114/art-37` - 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-4231-114/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37 - 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. --- ### 第三十七条（国税の更正の期間制限に関する経過措置） — Transitional Measures Concerning Time Limits for Reassessment of National Tax caption: machine translation, not official suppl-4231-114/art-37 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-37 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37 **第一項** 新国税通則法第七十条第一項（同項第一号に係るものに限る。）及び第三項の規定は、施行日以後に同条第一項に定める期限又は日が到来する国税について適用し、施行日前に旧国税通則法第七十条第一項に定める期限又は日が到来した国税については、なお従前の例による。 suppl-4231-114/art-37/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-37/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37/par-1 The provisions of Article 70, paragraph (1) (limited to the part concerning item (i) of that paragraph) and paragraph (3) of the New Act on General Rules for National Taxes apply to national tax for which the due date or date specified in paragraph (1) of that Article arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the due date or date specified in Article 70, paragraph (1) of the Former Act on General Rules for National Taxes arrived before the effective date. machine translation, not official **第二項** 新国税通則法第七十条第二項の規定は、法人の平成二十年四月一日以後に終了した事業年度又は連結事業年度において生じた新国税通則法第二条第六号ハに規定する純損失等の金額について適用し、法人の同日前に終了した事業年度又は連結事業年度において生じた旧国税通則法第二条第六号ハに規定する純損失等の金額については、なお従前の例による。 suppl-4231-114/art-37/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-37/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37/par-2 The provisions of Article 70, paragraph (2) of the New Act on General Rules for National Taxes apply to the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the New Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the Former Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended before that date. machine translation, not official **第三項** 施行日から平成二十四年三月三十一日までの間における新国税通則法第七十条第二項の規定の適用については、同項中「九年」とあるのは、「七年」とする。 suppl-4231-114/art-37/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-37/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37/par-3 With regard to the application of the provisions of Article 70, paragraph (2) of the New Act on General Rules for National Taxes during the period from the effective date to March 31, 2012, the term "nine years" in that paragraph is deemed to be replaced with "seven years". machine translation, not official --- ## Cites - suppl-4231-114/art-37/par-1: 新国税通則法第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1 - suppl-4231-114/art-37/par-1: 同項第一号 → 国税通則法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1/item-1 - suppl-4231-114/art-37/par-1: 第三項 → 国税通則法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-3 · https://japanlaw.org/l/337AC0000000066/art-70/par-3 - suppl-4231-114/art-37/par-2: 新国税通則法第七十条第二項 → 国税通則法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-2 · https://japanlaw.org/l/337AC0000000066/art-70/par-2 - suppl-4231-114/art-37/par-2: 新国税通則法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6 - suppl-4231-114/art-37/par-3: 新国税通則法第七十条第二項 → 国税通則法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-2 · https://japanlaw.org/l/337AC0000000066/art-70/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-3/sub-2 --- ## 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-20260918T180319-049, 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