# 国税通則法 / Act on General Rules for National Taxes — 第五十二条 (Supplementary Provisions, Article 52) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-52. 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: 第五十二条 (Supplementary Provisions, Article 52)（国税通則法の一部改正に伴う経過措置） — address `suppl-5021-8/art-52` - 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-52 - 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. --- ### 第五十二条（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-5021-8/art-52 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-52 **第一項** 第十三条の規定による改正後の国税通則法（以下この条において「新国税通則法」という。）第七十条第四項の規定は、施行日以後に同条第一項第三号に定める日が到来する国税について適用する。 suppl-5021-8/art-52/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-52/par-1 The provisions of Article 70, paragraph (4) of the Act on General Rules for National Taxes as amended by Article 13 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to national tax for which the date specified in paragraph (1), item (iii) of that Article arrives on or after the effective date. machine translation, not official **第二項** 新国税通則法第七十一条第一項（第四号に係る部分に限る。）の規定は、施行日以後に新国税通則法第七十条第一項各号に定める期限又は日が到来する国税について適用する。 suppl-5021-8/art-52/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-52/par-2 The provisions of Article 71, paragraph (1) of the New Act on General Rules for National Taxes (limited to the part concerning item (iv) of that paragraph) apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the New Act on General Rules for National Taxes arrives on or after the effective date. machine translation, not official **第三項** 新国税通則法第七十二条第一項の規定は、施行日以後に新国税通則法第七十条第一項各号に定める期限又は日が到来する国税について適用し、施行日前に第十三条の規定による改正前の国税通則法第七十条第一項各号に定める期限又は日が到来した国税については、なお従前の例による。 suppl-5021-8/art-52/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-52/par-3 The provisions of Article 72, paragraph (1) of the New Act on General Rules for National Taxes apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the New Act on General Rules for National Taxes arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 13 arrived before the effective date. machine translation, not official --- ## Cites - suppl-5021-8/art-52/par-1: この条 → 国税通則法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-5021-8/art-52 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5021-8/art-52 - suppl-5021-8/art-52/par-1: 第七十条第四項 → 国税通則法 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-4 - suppl-5021-8/art-52/par-1: 同条第一項第三号 → 国税通則法 第七十条第一項第三号 (Article 70, paragraph (1), item (iii)), art-70/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1/item-3 - suppl-5021-8/art-52/par-2: 新国税通則法第七十一条第一項 → 国税通則法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-71/par-1 - suppl-5021-8/art-52/par-2: 第四号 → 国税通則法 第七十一条第一項第四号 (Article 71, paragraph (1), item (iv)), art-71/par-1/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-71/par-1/item-4 - suppl-5021-8/art-52/par-2: 新国税通則法第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1 - suppl-5021-8/art-52/par-3: 新国税通則法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-72/par-1 - suppl-5021-8/art-52/par-3: 新国税通則法第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第五十二条第一項（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-5021-8/art-52/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