# 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-5031-11. 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-5031-11` - 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-5031-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-5031-11 - 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 令和三年三月三一日法律第一一号 suppl-5031-11 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-11/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1 **第一項** この法律は、令和三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。 suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1 This Act comes into effect as of April 1, 2021; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items. machine translation, not official **一及び二** 略 suppl-5031-11/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 第五条中国税通則法第七十四条の二に一項を加える改正規定及び附則第十三条の規定　令和三年七月一日 suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-3 the provisions of Article 5 adding one paragraph to Article 74-2 of the Act on General Rules for National Taxes, and the provisions of Article 13 of the Supplementary Provisions: July 1, 2021; machine translation, not official **四** 略 suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-4 Omitted machine translation, not official **五** 次に掲げる規定　令和四年一月一日 suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-5 the following provisions: January 1, 2022; machine translation, not official **イ及びロ** 略 suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ハ** 第五条中国税通則法第六十五条第三項第二号の改正規定及び同法第百十七条に五項を加える改正規定 suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-5/sub-2 the provisions of Article 5 amending Article 65, paragraph (3), item (ii) of the Act on General Rules for National Taxes and adding five paragraphs to Article 117 of that Act. machine translation, not official **六** 第五条中国税通則法第三十四条の改正規定　令和四年一月四日 suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-6 the provisions of Article 5 amending Article 34 of the Act on General Rules for National Taxes: January 4, 2022. machine translation, not official ### 第十三条（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-5031-11/art-13 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-13 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-13 **第一項** 第五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。）第七十四条の二第五項の規定は、令和三年七月一日以後に法人税等（法人税、地方法人税又は消費税をいう。以下この条において同じ。）に関する調査に係る新国税通則法第七十四条の二第一項第二号又は第三号に定める者に対して行う同項の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている法人税等に関する調査（同日前に第五条の規定による改正前の国税通則法第七十四条の二第一項第二号イ又は第三号イに掲げる者に対して同項の規定による質問、検査又は提示若しくは提出の要求を行っていたものに限る。）に係るものを除く。）について適用する。 suppl-5031-11/art-13/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-13/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-13/par-1 The provisions of Article 74-2, paragraph (5) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the New Act on General Rules for National Taxes that are made on or after July 1, 2021 to a person specified in item (ii) or item (iii) of that paragraph in connection with an investigation concerning corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; hereinafter the same applies in this Article) (excluding those pertaining to an investigation concerning corporation tax, etc. that has been continuing since before that date (limited to an investigation in which, before that date, questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 5 had been made to a person listed in item (ii), (a) or item (iii), (a) of that paragraph)). machine translation, not official ### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5031-11/art-131 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-131 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-131 **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並びに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及びこの附則の規定によりなおその効力を有す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。 suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-131/par-1 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 and in the cases in which provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百三十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5031-11/art-132 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-132 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-132 **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。 suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-132/par-1 Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order. machine translation, not official --- ## Cites - suppl-5031-11/art-1/par-1/item-3: 附則第十三条 → 国税通則法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5031-11/art-13 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-13 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-13 - suppl-5031-11/art-13/par-1: この条 → 国税通則法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5031-11/art-13 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-13 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-13 - suppl-5031-11/art-13/par-1: 第七十四条の二第五項 → 国税通則法 第七十四条の二第五項 (Article 74-2, paragraph (5)), art-74-2/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-5 - suppl-5031-11/art-13/par-1: 新国税通則法第七十四条の二第一項第二号 → 国税通則法 第七十四条の二第一項第二号 (Article 74-2, paragraph (1), item (ii)), art-74-2/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-2 - suppl-5031-11/art-13/par-1: 第三号 → 国税通則法 第七十四条の二第一項第三号 (Article 74-2, paragraph (1), item (iii)), art-74-2/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-3 - suppl-5031-11/art-13/par-1: 同項 → 国税通則法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1 - suppl-5031-11/art-131/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1 - suppl-5031-11/art-131/par-1: この条 → 国税通則法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-131 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-131 ## 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三号（施行期日） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-1/par-1/item-3 - 国税通則法 附則第十三条第一項（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-5031-11/art-13/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-13/par-1 - 国税通則法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5031-11/art-131/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-20260918T180319-057, 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