# 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-5031-11/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-5031-11/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-5031-11/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1</sup>

**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。
<sup>suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5031-11/art-1/par-1</sup>
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.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>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</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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;
  <sup>machine translation, not official</sup>

  **四**  略
  <sup>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</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年一月一日
  <sup>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</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>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</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  the provisions of Article 5 amending Article 34 of the Act on General Rules for National Taxes: January 4, 2022.
  <sup>machine translation, not official</sup>

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## 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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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-20260918T180319-057, 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