# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6. 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: 附　則 (Supplementary Provisions) — address `suppl-4311-6`
- 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-4311-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4311-6
- 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.

---

## 附　則 平成三一年三月二九日法律第六号
<sup>suppl-4311-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1</sup>

**第一項**  この法律は、平成三十一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-4311-6/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1</sup>
This Act comes into effect as of April 1, 2019; 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>

  **一から五まで**  略
  <sup>suppl-4311-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-1-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和二年一月一日
  <sup>suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十条中国税通則法第七十四条の五の改正規定、同法第七十四条の七の次に一条を加える改正規定、同法第七十四条の八の改正規定、同法第七十四条の十二（見出しを含む。）の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分を除く。）、同法第百十三条の二第一項の改正規定及び同法第百二十八条第三号の改正規定並びに附則第二十七条第二項、第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律第十九条の改正規定に限る。）及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十二条の改正規定及び同法第六十二条第一項の改正規定に限る。）の規定
    <sup>suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-6/sub-2</sup>
    the provisions of Article 10 amending Article 74-5 of the Act on General Rules for National Taxes, the provisions adding one Article after Article 74-7 of that Act, the provisions amending Article 74-8 of that Act, the provisions amending Article 74-12 of that Act (including its heading), the provisions amending Article 74-13-2 of that Act (excluding the part replacing "(Act No. 53 of 1973))" with "(Act No. 53 of 1973); the same applies hereinafter in this Article)", "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act)" with "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article)", "its name" with "its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "identification numbers of those depositors, etc." with "identification numbers of depositors, etc. that the financial institution, etc. holds"), the provisions amending Article 113-2, paragraph (1) of that Act and the provisions amending Article 128, item (iii) of that Act, and the provisions of Article 27, paragraph (2), Article 100 (limited to the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account) and Article 101 (limited to the provisions amending Article 32 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011) and the provisions amending Article 62, paragraph (1) of that Act) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和二年四月一日
  <sup>suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-7</sup>
  the following provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十条中国税通則法の目次の改正規定、同法第七十条第四項第三号の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分に限る。）及び同法第七章の二中同条の次に二条を加える改正規定並びに附則第百九条及び第百十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「、所得税法」を「若しくは第七十四条の十三の三、所得税法」に改める部分に限る。）及び同法別表第一の三十八の項の次に次のように加える改正規定に限る。）の規定
    <sup>suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-7/sub-2</sup>
    the provisions of Article 10 amending the table of contents of the Act on General Rules for National Taxes, the provisions amending Article 70, paragraph (4), item (iii) of that Act, the provisions amending Article 74-13-2 of that Act (limited to the part replacing "(Act No. 53 of 1973))" with "(Act No. 53 of 1973); the same applies hereinafter in this Article)", "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act)" with "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article)", "its name" with "its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "identification numbers of those depositors, etc." with "identification numbers of depositors, etc. that the financial institution, etc. holds") and the provisions adding two Articles after that Article in Chapter VII-2 of that Act, and the provisions of Article 109 and Article 113 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing ", the Income Tax Act" with "or Article 74-13-3, the Income Tax Act") and the provisions adding the following after row 38 of Appended Table 1 of that Act) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **八から十三まで**  略
  <sup>suppl-4311-6/art-1/par-1/item-8-to-13 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-8-to-13 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-8-to-13</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十四**  次に掲げる規定　特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の施行の日
  <sup>suppl-4311-6/art-1/par-1/item-14 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-14 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-14</sup>
  the following provisions: the date on which the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4311-6/art-1/par-1/item-14/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-14/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-14/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十条中国税通則法第二条第一号の改正規定及び附則第二十七条第一項の規定
    <sup>suppl-4311-6/art-1/par-1/item-14/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-14/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-14/sub-2</sup>
    the provisions of Article 10 amending Article 2, item (i) of the Act on General Rules for National Taxes, and the provisions of Article 27, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第二十七条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-27 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27</sup>

**第一項**  附則第一条第十四号に定める日から同条第十三号に定める日の前日までの間における第十条の規定による改正後の国税通則法（次項において「新国税通則法」という。）第二条の規定の適用については、同条第一号中「、森林環境税及び特別法人事業税」とあるのは、「及び特別法人事業税」とする。
<sup>suppl-4311-6/art-27/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-1</sup>
With regard to the application of the provisions of Article 2 of the Act on General Rules for National Taxes as amended by Article 10 (referred to as "the New Act on General Rules for National Taxes" in the following paragraph) during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to the day before the date specified in item (xiii) of that Article, the phrase ", forest environment tax and special corporate business tax" in item (i) of that Article is deemed to be replaced with "and special corporate business tax".
<sup>machine translation, not official</sup>

**第二項**  新国税通則法第七十四条の七の二及び第七十四条の八の規定は、令和二年一月一日以後に新国税通則法第七十四条の七の二第四項の国税庁長官の承認を受けてする同条第一項の規定による報告の求めについて適用する。
<sup>suppl-4311-6/art-27/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-2</sup>
The provisions of Article 74-7-2 and Article 74-8 of the New Act on General Rules for National Taxes apply to a request for a report under the provisions of Article 74-7-2, paragraph (1) of the New Act on General Rules for National Taxes that is made on or after January 1, 2020 with the approval of the Commissioner of the National Tax Agency under paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-115 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-115 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-115</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4311-6/art-115/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-115/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十六条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-116 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-116 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-116</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4311-6/art-116/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-116/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-116/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4311-6/art-1/par-1/item-6/sub-2: 附則第二十七条第二項 → 国税通則法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4311-6/art-27/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-2
- suppl-4311-6/art-1/par-1/item-14/sub-2: 附則第二十七条第一項 → 国税通則法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4311-6/art-27/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-1
- suppl-4311-6/art-27/par-1: 附則第一条第十四号 → 国税通則法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4311-6/art-1/par-1/item-14 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-14 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-14
- suppl-4311-6/art-27/par-1: 次項 → 国税通則法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4311-6/art-27/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-2
- suppl-4311-6/art-27/par-1: 第二条 → 国税通則法 第二条 (Article 2), art-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-2 · https://japanlaw.org/l/337AC0000000066/art-2
- suppl-4311-6/art-27/par-1: 同条第一号 → 国税通則法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-1
- suppl-4311-6/art-27/par-2: 新国税通則法第七十四条の七の二 → 国税通則法 第七十四条の七の二 (Article 74-7-2), art-74-7-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2
- suppl-4311-6/art-27/par-2: 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-4311-6/art-27/par-2: 新国税通則法第七十四条の七の二第四項 → 国税通則法 第七十四条の七の二第四項 (Article 74-7-2, paragraph (4)), art-74-7-2/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-4
- suppl-4311-6/art-27/par-2: 同条第一項 → 国税通則法 第七十四条の七の二第一項 (Article 74-7-2, paragraph (1)), art-74-7-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-1
- suppl-4311-6/art-115/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4311-6/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1
- suppl-4311-6/art-115/par-1: この条 → 国税通則法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4311-6/art-115 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-115 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-115

## 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六号ロ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-6/sub-2
- 国税通則法 附則第一条第一項第十四号ロ（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-1/par-1/item-14/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-1/par-1/item-14/sub-2
- 国税通則法 附則第二十七条第一項（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-4311-6/art-27/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-27/par-1
- 国税通則法 附則第百十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4311-6/art-115/par-1

---

## 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-20260918T180319-055, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-056, translated 2026-09-18
- claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20261008T103859-001, translated 2026-10-08
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18