# 国税通則法 / Act on General Rules for National Taxes — 第四十一条 (Supplementary Provisions, Article 41) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-41. 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: 第四十一条 (Supplementary Provisions, Article 41)（行政手続法の適用除外に関する経過措置） — address `suppl-4231-114/art-41` - 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-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-41 - 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. --- ### 第四十一条（行政手続法の適用除外に関する経過措置） — Transitional Measures Concerning Exclusion from Application of the Administrative Procedure Act caption: machine translation, not official suppl-4231-114/art-41 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-41 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-41 **第一項** 新国税通則法第七十四条の十四第一項の規定は、平成二十五年一月一日以後にする同項に規定する行為について適用し、同日前にした旧国税通則法第七十四条の二第一項に規定する行為については、なお従前の例による。ただし、旧所得税法第二百三十一条の二第一項に規定する居住者又は非居住者であって平成二十五年において同項の規定の適用を受けない者（平成二十年から平成二十四年までのいずれかの年において同項の規定の適用を受けた者を除く。）について平成二十五年一月一日から同年十二月三十一日までの間にする同項に規定する不動産所得、事業所得又は山林所得に係る新国税通則法第二十八条第一項に規定する更正又は決定及び新国税通則法第六十九条に規定する加算税に係る新国税通則法第三十二条第五項に規定する賦課決定については、新国税通則法第七十四条の十四第一項（行政手続法（平成五年法律第八十八号）第八条又は第十四条の規定による理由の提示に係る部分に限る。）の規定は、適用しない。 suppl-4231-114/art-41/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4231-114/art-41/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-41/par-1 The provisions of Article 74-14, paragraph (1) of the New Act on General Rules for National Taxes apply to acts prescribed in that paragraph that are carried out on or after January 1, 2013, and the provisions then in force continue to govern acts prescribed in Article 74-2, paragraph (1) of the Former Act on General Rules for National Taxes that were carried out before that date; provided, however, that the provisions of Article 74-14, paragraph (1) of the New Act on General Rules for National Taxes (limited to the part concerning the presentation of reasons under Article 8 or Article 14 of the Administrative Procedure Act (Act No. 88 of 1993)) do not apply to a reassessment or determination prescribed in Article 28, paragraph (1) of the New Act on General Rules for National Taxes, or to an assessment and determination prescribed in Article 32, paragraph (5) of the New Act on General Rules for National Taxes of penalty tax prescribed in Article 69 of the New Act on General Rules for National Taxes, that is made during the period from January 1, 2013 to December 31, 2013 with respect to a resident or nonresident prescribed in Article 231-2, paragraph (1) of the former Income Tax Act who is not subject to the application of that paragraph in 2013 (excluding a person who was subject to the application of that paragraph in any year from 2008 to 2012) and relates to real property income, business income, or timber income prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4231-114/art-41/par-1: 新国税通則法第七十四条の十四第一項 → 国税通則法 第七十四条の十四第一項 (Article 74-14, paragraph (1)), art-74-14/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-14/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-14/par-1 - suppl-4231-114/art-41/par-1: 新国税通則法第二十八条第一項 → 国税通則法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-28/par-1 · https://japanlaw.org/l/337AC0000000066/art-28/par-1 - suppl-4231-114/art-41/par-1: 新国税通則法第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69 - suppl-4231-114/art-41/par-1: 新国税通則法第三十二条第五項 → 国税通則法 第三十二条第五項 (Article 32, paragraph (5)), art-32/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-5 · https://japanlaw.org/l/337AC0000000066/art-32/par-5 - suppl-4231-114/art-41/par-1: 行政手続法（平成五年法律第八十八号）第八条 → 行政手続法 第八条 (Article 8), art-8 — https://japanlaw.org/en/administrative-procedure-act/art-8 · https://japanlaw.org/l/405AC0000000088/art-8 - suppl-4231-114/art-41/par-1: 第十四条 → 行政手続法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/administrative-procedure-act/art-14 · https://japanlaw.org/l/405AC0000000088/art-14 ## 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 --- ## 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-20260918T180319-050, 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