# 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-5021-8/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-5021-8/art-1
- 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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1</sup>

**第一項**  この法律は、令和二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-5021-8/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1</sup>
This Act comes into effect as of April 1, 2020; 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>

  **一から四まで**  略
  <sup>suppl-5021-8/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年四月一日
  <sup>suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2022.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ハからホまで**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1/item-5/sub-3</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第十三条の規定（同条中国税通則法第四十六条第六項の改正規定、同法第七十条の改正規定、同法第七十一条第一項の改正規定、同条第二項の改正規定（「（定義）」を削る部分に限る。）、同法第七十二条第一項の改正規定及び同法第七十四条の十一第一項の改正規定を除く。）
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-1/par-1/item-5/sub-4</sup>
    the provisions of Article 13 (excluding the provisions in that Article amending Article 46, paragraph (6) of the Act on General Rules for National Taxes, amending Article 70 of that Act, amending Article 71, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part deleting "(Definitions)"), amending Article 72, paragraph (1) of that Act and amending Article 74-11, paragraph (1) of that Act).
    <sup>machine translation, not official</sup>

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## Cites
- suppl-5021-8/art-1/par-1/item-5/sub-2: 附則第十四条から第十八条まで → 国税通則法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5021-8/art-14 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-14

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 国税通則法 附則第十四条第一項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-14/par-1
- 国税通則法 附則第十四条第二項（連結納税制度の改正に伴う経過措置の原則） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-14/par-2
- 国税通則法 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-171/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-20260918T180319-056, 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