# 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-5041-4/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-5041-4/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
caption: machine translation, not official
suppl-5041-4/art-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1
**第一項** この法律は、令和四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-5041-4/art-1/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1
This Act comes into effect as of April 1, 2022; 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** 略
suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 次に掲げる規定 令和四年十二月三十一日
suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-2
the following provisions: December 31, 2022;
machine translation, not official
**イ及びロ** 略
suppl-5041-4/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ハ** 第九条中国税通則法第十九条第四項の改正規定、同法第二十三条第三項の改正規定及び同法第三十五条第二項の改正規定並びに附則第二十条第一項の規定
suppl-5041-4/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-2/sub-2
the provisions of Article 9 amending Article 19, paragraph (4) of the Act on General Rules for National Taxes, amending Article 23, paragraph (3) of that Act and amending Article 35, paragraph (2) of that Act, and the provisions of Article 20, paragraph (1) of the Supplementary Provisions.
machine translation, not official
**三から五まで** 略
suppl-5041-4/art-1/par-1/item-3-to-5 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-3-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 令和六年一月一日
suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-6
the following provisions: January 1, 2024.
machine translation, not official
**イ及びロ** 略
suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第九条中国税通則法第六十五条の改正規定、同法第六十六条の改正規定、同法第六十八条の改正規定、同法第七十条の改正規定及び同法第七十四条の二第五項の改正規定並びに附則第二十条第二項及び第七十九条（地価税法第三十一条第二項第二号の改正規定に限る。）の規定
suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-1/par-1/item-6/sub-2
the provisions of Article 9 amending Article 65 of the Act on General Rules for National Taxes, amending Article 66 of that Act, amending Article 68 of that Act, amending Article 70 of that Act and amending Article 74-2, paragraph (5) of that Act, and the provisions of Article 20, paragraph (2) and Article 79 (limited to the provisions amending Article 31, paragraph (2), item (ii) of the Land-holding Tax Act) of the Supplementary Provisions.
machine translation, not official
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## Cites
- suppl-5041-4/art-1/par-1/item-2/sub-2: 附則第二十条第一項 → 国税通則法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5041-4/art-20/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-20/par-1
- suppl-5041-4/art-1/par-1/item-6/sub-2: 附則第二十条第二項 → 国税通則法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5041-4/art-20/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-20/par-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税通則法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-5041-4/art-98/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