# 国税通則法 / Act on General Rules for National Taxes — 第二十七条 (Supplementary Provisions, Article 27) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27. 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: 第二十七条 (Supplementary Provisions, Article 27)（国税通則法の一部改正に伴う経過措置） — address `suppl-4311-6/art-27` - 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/art-27 - e-Gov law ID: 337AC0000000066 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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 caption: machine translation, not official suppl-4311-6/art-27 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27 **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。 suppl-4311-6/art-27/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-1 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". machine translation, not official **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。 suppl-4311-6/art-27/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-4311-6/art-27/par-2 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. machine translation, not official --- ## Cites - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 ## 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 - 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 - 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 --- ## 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-20260918T180319-056, translated 2026-09-18 - This site's parser, version 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18