# 国税通則法 / Act on General Rules for National Taxes — 第四十条 (Supplementary Provisions, Article 40) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40. 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: 第四十条 (Supplementary Provisions, Article 40)（国税通則法の一部改正に伴う経過措置） — address `suppl-4291-4/art-40` - 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-4291-4/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40 - 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. --- ### 第四十条（国税通則法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes caption: machine translation, not official suppl-4291-4/art-40 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40 **第一項** 新国税通則法第三十四条の二の規定は、平成三十年一月一日以後に納付する国税について適用し、同日前に納付した国税については、なお従前の例による。 suppl-4291-4/art-40/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-1 The provisions of Article 34-2 of the new Act on General Rules for National Taxes apply to national tax paid on or after January 1, 2018, and the provisions then in force continue to govern national tax paid before that date. machine translation, not official **第二項** 新国税通則法第六十八条の規定は、平成三十年四月一日以後に国税通則法第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含む。以下この項において「法定申告期限」という。）が到来する国税について適用し、同日前に法定申告期限が到来した国税については、なお従前の例による。 suppl-4291-4/art-40/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2 The provisions of Article 68 of the new Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a time limit that is deemed to be that statutory tax return due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after April 1, 2018, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before that date. machine translation, not official **第三項** 新国税通則法第十一章第二節の規定は、平成三十年四月一日以後にした行為に係る国税（前項の規定によりなお従前の例によることとされる国税を除く。）に関する犯則事件の処分について適用する。 suppl-4291-4/art-40/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-3 The provisions of Chapter XI, Section 2 of the new Act on General Rules for National Taxes apply to the disposition of criminal cases concerning national tax (excluding national tax which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph) that pertains to acts committed on or after April 1, 2018. machine translation, not official --- ## Cites - suppl-4291-4/art-40/par-1: 新国税通則法第三十四条の二 → 国税通則法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-2 · https://japanlaw.org/l/337AC0000000066/art-34-2 - suppl-4291-4/art-40/par-2: 新国税通則法第六十八条 → 国税通則法 第六十八条 (Article 68), art-68 — https://japanlaw.org/en/national-tax-general-rules-act/art-68 · https://japanlaw.org/l/337AC0000000066/art-68 - suppl-4291-4/art-40/par-2: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7 - suppl-4291-4/art-40/par-2: この項 → 国税通則法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4291-4/art-40/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2 - suppl-4291-4/art-40/par-3: 前項 → 国税通則法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4291-4/art-40/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第四号ハ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-4/sub-2 - 国税通則法 附則第一条第一項第五号ニ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-5/sub-2 - 国税通則法 附則第四十条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2 - 国税通則法 附則第四十条第三項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4291-4/art-40/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-3 --- ## 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-20260918T180319-054, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T182609-001, 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