# 国税通則法 / Act on General Rules for National Taxes — 第三十九条 (Supplementary Provisions, Article 39)

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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: 第三十九条 (Supplementary Provisions, Article 39)（当該職員の質問検査等に関する経過措置） — address `suppl-4231-114/art-39`
- 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-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39
- 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
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They are never merged and never substituted for one another.

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### 第三十九条（当該職員の質問検査等に関する経過措置） — Transitional Measures Concerning Questioning, Inspection, etc. by the Relevant Officials
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-39 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39</sup>

**第一項**  新国税通則法第七十四条の二から第七十四条の六まで、第七十四条の八（新国税通則法第七十四条の七に係る部分を除く。）及び第七十四条の十三の規定は、平成二十五年一月一日以後に新国税通則法第七十四条の九第三項第一号に規定する納税義務者又は調書等の提出義務者に対して行う同条第一項に規定する質問検査等（同日前から引き続き行われている調査又は徴収（同日前にこれらの者に対して当該調査又は徴収に係る旧所得税法第二百三十四条、旧法人税法第百五十三条、旧法人税法第百五十五条において準用する旧法人税法第百五十三条、旧相続税法第六十条、第四条の規定による改正前の地価税法第三十六条、旧消費税法第六十二条、旧酒税法第五十三条、旧たばこ税法第二十七条、旧揮発油税法第二十六条、旧地方揮発油税法第十四条の二、旧石油ガス税法第二十六条、旧石油石炭税法第二十三条、旧航空機燃料税法第十九条、旧電源開発促進税法第十二条又は旧印紙税法第二十一条の規定による質問、検査、閲覧の要求、採取、移動の禁止又は封かんを行っていたものに限る。以下この条において「経過措置調査等」という。）に係るものを除く。）及び納税義務者の取引先等に対して同日以後に行う新国税通則法第七十四条の九第一項に規定する質問検査等（当該経過措置調査等に係るものを除く。）について適用する。
<sup>suppl-4231-114/art-39/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-1</sup>
The provisions of Articles 74-2 through 74-6, Article 74-8 (excluding the part concerning Article 74-7 of the New Act on General Rules for National Taxes), and Article 74-13 of the New Act on General Rules for National Taxes apply to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the New Act on General Rules for National Taxes that is conducted on or after January 1, 2013 with respect to a person liable for tax prescribed in paragraph (3), item (i) of that Article or a person obligated to submit reports, etc. (excluding questioning, inspection, etc. relating to an investigation or collection that has continued from before that date (limited to one in which, before that date, questioning, inspection, a request for inspection, collection of samples, prohibition of removal, or sealing under Article 234 of the former Income Tax Act, Article 153 of the former Corporation Tax Act, Article 153 of the former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the former Corporation Tax Act, Article 60 of the former Inheritance Tax Act, Article 36 of the Land-holding Tax Act prior to the amendment by the provisions of Article 4, Article 62 of the former Consumption Tax Act, Article 53 of the former Liquor Tax Act, Article 27 of the former Tobacco Tax Act, Article 26 of the former Gasoline Tax Act, Article 14-2 of the former Local Gasoline Tax Act, Article 26 of the former Liquefied Petroleum Gas Tax Act, Article 23 of the former Petroleum and Coal Tax Act, Article 19 of the former Aviation Fuel Tax Act, Article 12 of the former Act on Tax for Promotion of Power-Resources Development, or Article 21 of the former Stamp Tax Act relating to that investigation or collection had been conducted with respect to those persons; referred to as "investigation, etc. covered by the transitional measures" in this Article)), and to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the New Act on General Rules for National Taxes that is conducted on or after that date with respect to a business partner, etc. of a person liable to pay tax (excluding questioning, inspection, etc. relating to that investigation, etc. covered by the transitional measures).
<sup>machine translation, not official</sup>

**第二項**  前項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
<sup>suppl-4231-114/art-39/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2</sup>
In the preceding paragraph, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  調書等の提出義務者　新国税通則法第七十四条の二第一項第一号ロ及び第七十四条の三第一項第一号ロに掲げる者
  <sup>suppl-4231-114/art-39/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2/item-1</sup>
  person obligated to submit reports, etc.: a person listed in Article 74-2, paragraph (1), item (i), (b) and Article 74-3, paragraph (1), item (i), (b) of the New Act on General Rules for National Taxes;
  <sup>machine translation, not official</sup>

  **二**  納税義務者の取引先等　新国税通則法第七十四条の二第一項第一号ハ、同項第二号ロ、同項第三号ロ及び第四号ロ、第七十四条の三第一項第一号ハからトまで並びに同項第二号ロ及びハに掲げる者（新国税通則法第七十四条の二第二項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者、同条第三項の規定により同条第一項第三号ロ又は第四号ロに掲げる者とみなされることとなる者及び新国税通則法第七十四条の三第三項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者を含む。）、新国税通則法第七十四条の五第五号ロ及びハの規定により新国税通則法第七十四条の九第一項に規定する当該職員による同項に規定する質問検査等の対象となることとなる者並びに新国税通則法第七十四条の六第一項第一号ロ及び第二号ロに掲げる者
  <sup>suppl-4231-114/art-39/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2/item-2</sup>
  business partner, etc. of a person liable to pay tax: a person listed in Article 74-2, paragraph (1), item (i), (c), paragraph (1), item (ii), (b), paragraph (1), items (iii), (b) and (iv), (b), Article 74-3, paragraph (1), item (i), (c) through (g), and paragraph (1), item (ii), (b) and (c) of the New Act on General Rules for National Taxes (including a person who comes to be included in the persons listed in Article 74-2, paragraph (1), item (ii), (b) pursuant to paragraph (2) of that Article, a person who comes to be deemed to be a person listed in paragraph (1), item (iii), (b) or item (iv), (b) of that Article pursuant to paragraph (3) of that Article, and a person who comes to be included in the persons listed in Article 74-3, paragraph (1), item (ii), (b) of the New Act on General Rules for National Taxes pursuant to paragraph (3) of that Article), a person who comes to be subject to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the New Act on General Rules for National Taxes by the relevant officials prescribed in that paragraph pursuant to the provisions of Article 74-5, item (v), (b) and (c) of the New Act on General Rules for National Taxes, and a person listed in Article 74-6, paragraph (1), item (i), (b) and item (ii), (b) of the New Act on General Rules for National Taxes.
  <sup>machine translation, not official</sup>

**第三項**  新国税通則法第七十四条の九から第七十四条の十一までの規定は、平成二十五年一月一日以後に新国税通則法第七十四条の九第三項第一号に規定する納税義務者に対して行う同条第一項に規定する質問検査等（経過措置調査等に係るものを除く。）について適用する。
<sup>suppl-4231-114/art-39/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-3</sup>
The provisions of Articles 74-9 through 74-11 of the New Act on General Rules for National Taxes apply to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the New Act on General Rules for National Taxes that is conducted on or after January 1, 2013 with respect to a person liable for tax prescribed in paragraph (3), item (i) of that Article (excluding questioning, inspection, etc. relating to investigation, etc. covered by the transitional measures).
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2 · https://japanlaw.org/l/337AC0000000066/art-74-2
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の三 (Article 74-3), art-74-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3 · https://japanlaw.org/l/337AC0000000066/art-74-3
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4 · https://japanlaw.org/l/337AC0000000066/art-74-4
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5 · https://japanlaw.org/l/337AC0000000066/art-74-5
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-6 · https://japanlaw.org/l/337AC0000000066/art-74-6
- suppl-4231-114/art-39/par-1: 第七十四条の八 → 国税通則法 第七十四条の八 (Article 74-8), art-74-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-8 · https://japanlaw.org/l/337AC0000000066/art-74-8
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の七 → 国税通則法 第七十四条の七 (Article 74-7), art-74-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7 · https://japanlaw.org/l/337AC0000000066/art-74-7
- suppl-4231-114/art-39/par-1: 第七十四条の十三 → 国税通則法 第七十四条の十三 (Article 74-13), art-74-13 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13 · https://japanlaw.org/l/337AC0000000066/art-74-13
- suppl-4231-114/art-39/par-1: 新国税通則法第七十四条の九第三項第一号 → 国税通則法 第七十四条の九第三項第一号 (Article 74-9, paragraph (3), item (i)), art-74-9/par-3/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-3/item-1
- suppl-4231-114/art-39/par-1: 同条第一項 → 国税通則法 第七十四条の九第一項 (Article 74-9, paragraph (1)), art-74-9/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1
- suppl-4231-114/art-39/par-1: この条 → 国税通則法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4231-114/art-39 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39
- suppl-4231-114/art-39/par-2: 前項 → 国税通則法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4231-114/art-39/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-1
- suppl-4231-114/art-39/par-2/item-1: 新国税通則法第七十四条の二第一項第一号 → 国税通則法 第七十四条の二第一項第一号 (Article 74-2, paragraph (1), item (i)), art-74-2/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1
- suppl-4231-114/art-39/par-2/item-1: 第七十四条の三第一項第一号 → 国税通則法 第七十四条の三第一項第一号 (Article 74-3, paragraph (1), item (i)), art-74-3/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1
- suppl-4231-114/art-39/par-2/item-2: 新国税通則法第七十四条の二第一項第一号 → 国税通則法 第七十四条の二第一項第一号 (Article 74-2, paragraph (1), item (i)), art-74-2/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-1
- suppl-4231-114/art-39/par-2/item-2: 同項第二号 → 国税通則法 第七十四条の二第一項第二号 (Article 74-2, paragraph (1), item (ii)), art-74-2/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-2
- suppl-4231-114/art-39/par-2/item-2: 同項第三号 → 国税通則法 第七十四条の二第一項第三号 (Article 74-2, paragraph (1), item (iii)), art-74-2/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-3
- suppl-4231-114/art-39/par-2/item-2: 第四号 → 国税通則法 第七十四条の二第一項第四号 (Article 74-2, paragraph (1), item (iv)), art-74-2/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-4
- suppl-4231-114/art-39/par-2/item-2: 第七十四条の三第一項第一号 → 国税通則法 第七十四条の三第一項第一号 (Article 74-3, paragraph (1), item (i)), art-74-3/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-1
- suppl-4231-114/art-39/par-2/item-2: 同項第二号 → 国税通則法 第七十四条の三第一項第二号 (Article 74-3, paragraph (1), item (ii)), art-74-3/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-1/item-2
- suppl-4231-114/art-39/par-2/item-2: 新国税通則法第七十四条の二第二項 → 国税通則法 第七十四条の二第二項 (Article 74-2, paragraph (2)), art-74-2/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-2
- suppl-4231-114/art-39/par-2/item-2: 同条第三項 → 国税通則法 第七十四条の二第三項 (Article 74-2, paragraph (3)), art-74-2/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-3
- suppl-4231-114/art-39/par-2/item-2: 新国税通則法第七十四条の三第三項 → 国税通則法 第七十四条の三第三項 (Article 74-3, paragraph (3)), art-74-3/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-3 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-3
- suppl-4231-114/art-39/par-2/item-2: 新国税通則法第七十四条の五第五号 → 国税通則法 第七十四条の五第一項第六号 (Article 74-5, paragraph (1), item (vi)), art-74-5/par-1/item-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-74-5/par-1/item-6
- suppl-4231-114/art-39/par-2/item-2: 新国税通則法第七十四条の九第一項 → 国税通則法 第七十四条の九第一項 (Article 74-9, paragraph (1)), art-74-9/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1
- suppl-4231-114/art-39/par-2/item-2: 新国税通則法第七十四条の六第一項第一号 → 国税通則法 第七十四条の六第一項第一号 (Article 74-6, paragraph (1), item (i)), art-74-6/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-6/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-1
- suppl-4231-114/art-39/par-2/item-2: 第二号 → 国税通則法 第七十四条の六第一項第二号 (Article 74-6, paragraph (1), item (ii)), art-74-6/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-6/par-1/item-2
- suppl-4231-114/art-39/par-3: 新国税通則法第七十四条の九から第七十四条の十一まで → 国税通則法 第七十四条の十 (Article 74-10), art-74-10 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-10 · https://japanlaw.org/l/337AC0000000066/art-74-10
- suppl-4231-114/art-39/par-3: 新国税通則法第七十四条の九から第七十四条の十一まで → 国税通則法 第七十四条の十一 (Article 74-11), art-74-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-11 · https://japanlaw.org/l/337AC0000000066/art-74-11
- suppl-4231-114/art-39/par-3: 新国税通則法第七十四条の九から第七十四条の十一まで → 国税通則法 第七十四条の九 (Article 74-9), art-74-9 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9 · https://japanlaw.org/l/337AC0000000066/art-74-9
- suppl-4231-114/art-39/par-3: 新国税通則法第七十四条の九第三項第一号 → 国税通則法 第七十四条の九第三項第一号 (Article 74-9, paragraph (3), item (i)), art-74-9/par-3/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-3/item-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-3/item-1
- suppl-4231-114/art-39/par-3: 同条第一項 → 国税通則法 第七十四条の九第一項 (Article 74-9, paragraph (1)), art-74-9/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-9/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1

## 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五号ヨ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-5/sub-2
- 国税通則法 附則第三十九条第一項（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-1
- 国税通則法 附則第三十九条第二項（当該職員の質問検査等に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39/par-2

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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-20260918T180319-049, translated 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch national-tax-general-rules-act-20261012T191046-001, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch national-tax-general-rules-act-20261018T120030-001, translated 2026-10-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18