# 国税通則法 / Act on General Rules for National Taxes — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4271-9/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-4271-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4271-9/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-9/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1</sup>

**第一項**  この法律は、平成二十七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。
<sup>suppl-4271-9/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1</sup>
This Act comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　平成二十七年七月一日
  <sup>suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-2</sup>
  the following provisions: July 1, 2015;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第六条中国税通則法第七十条第四項の改正規定、同法第七十三条第三項本文の改正規定及び同法第七十四条の九の改正規定（同条第三項第二号中「の規定により」を「において」に改める部分を除く。）並びに附則第五十三条第四項及び第百十四条（地方法人税法（平成二十六年法律第十一号）第二十六条第二項の改正規定に限る。）の規定
    <sup>suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-2/sub-2</sup>
    the provisions of Article 6 amending Article 70, paragraph (4) of the Act on General Rules for National Taxes, the provisions amending the main clause of Article 73, paragraph (3) of that Act and the provisions amending Article 74-9 of that Act (excluding the part replacing "pursuant to the provisions of" with "in" in paragraph (3), item (ii) of that Article), and the provisions of Article 53, paragraph (4) and Article 114 (limited to the provisions amending Article 26, paragraph (2) of the Local Corporation Tax Act (Act No. 11 of 2014)) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年十月一日
  <sup>suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2015;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第六条中国税通則法第二条第九号の改正規定、同法第十五条第二項第七号の改正規定（「充てん場」を「充塡場」に改める部分を除く。）及び同法第三十八条第三項第三号の改正規定
    <sup>suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 6 amending Article 2, item (ix) of the Act on General Rules for National Taxes, the provisions amending Article 15, paragraph (2), item (vii) of that Act (excluding the part replacing "充てん場" (filling site, with the character for filling partly written in kana) with "充塡場" (filling site, written wholly in kanji)) and the provisions amending Article 38, paragraph (3), item (iii) of that Act.
    <sup>machine translation, not official</sup>

  **四から八まで**  略
  <sup>suppl-4271-9/art-1/par-1/item-4-to-8 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-4-to-8 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-4-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八の二**  次に掲げる規定　平成三十年四月一日
  <sup>suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-8-2</sup>
  the following provisions: April 1, 2018.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-8-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第六条中国税通則法第二十三条第一項の改正規定及び同法第七十条第二項の改正規定並びに附則第五十三条第一項及び第三項の規定
    <sup>suppl-4271-9/art-1/par-1/item-8-2/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-1/par-1/item-8-2/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-1/par-1/item-8-2/sub-2</sup>
    the provisions of Article 6 amending Article 23, paragraph (1) of the Act on General Rules for National Taxes and amending Article 70, paragraph (2) of that Act, and the provisions of Article 53, paragraphs (1) and (3) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4271-9/art-1/par-1/item-2/sub-2: 附則第五十三条第四項 → 国税通則法 附則第五十三条第四項 (Supplementary Provisions, Article 53, paragraph (4)), suppl-4271-9/art-53/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-53/par-4 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-53/par-4
- suppl-4271-9/art-1/par-1/item-8-2/sub-2: 附則第五十三条第一項 → 国税通則法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4271-9/art-53/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-53/par-1
- suppl-4271-9/art-1/par-1/item-8-2/sub-2: 第三項 → 国税通則法 附則第五十三条第三項 (Supplementary Provisions, Article 53, paragraph (3)), suppl-4271-9/art-53/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-53/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-53/par-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税通則法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4271-9/art-130/par-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-20260918T180319-052, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-053, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T212807-001, translated 2026-09-19
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18