# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二条 (Supplementary Provisions, Article 2)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第二条 (Supplementary Provisions, Article 2)（国税に関する一般的経過措置） — address `suppl-3371-67/art-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2
- 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.
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.
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### 第二条（国税に関する一般的経過措置） — General Transitional Measures Concerning National Taxes
caption: machine translation, not official
suppl-3371-67/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2
**第一項** 昭和三十七年四月一日（以下「施行日」という。）前にこの法律の施行前の国税に関する法律（以下「従前の税法」という。）の規定による国税の徴収のために改正前の国税徴収法（以下「旧国税徴収法」という。）第四十二条の規定により納税の告知をした場合における当該告知の指定納期限については、従前の例による。
suppl-3371-67/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-1
In the case where, before April 1, 1962 (hereinafter referred to as "the Effective Date"), a notice of tax payment was given pursuant to the provisions of Article 42 of the National Tax Collection Act prior to amendment (hereinafter referred to as the "Former National Tax Collection Act") for the collection of national tax under the provisions of the laws concerning national taxes in effect before this Act comes into effect (hereinafter referred to as the "Former Tax Laws"), the provisions then in force govern the designated due date for payment of that notice.
machine translation, not official
**第二項** 施行日前に課した、又は課すべきであつた国税につき、施行日前に旧国税徴収法第四十二条の規定による納税の告知がされ、又は施行日以後に国税通則法（昭和三十七年法律第六十六号）第三十六条の規定による納税の告知がされた場合において、従前の税法の規定を適用するものとした場合に徴収すべき利子税額の計算の基礎となる期間の始期が施行日以後であるときは、当該期間の始期に該当する日の前日をもつて国税通則法第六十条第二項に規定する法定納期限とみなすものとし、当該国税につき従前の税法に利子税額の徴収に関する規定がなく、かつ、その納税の告知に係る指定された納期限が施行日以後であるときは、当該指定された納期限をもつて国税通則法第六十条第二項に規定する法定納期限とみなす。
suppl-3371-67/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-2
In the case where, with regard to national tax imposed or to have been imposed before the Effective Date, a notice of tax payment was given pursuant to the provisions of Article 42 of the Former National Tax Collection Act before the Effective Date, or a notice of tax payment is given pursuant to the provisions of Article 36 of the Act on General Rules for National Taxes (Act No. 66 of 1962) on or after the Effective Date, if the beginning of the period serving as the basis for calculating the amount of interest tax that would be collected if the provisions of the Former Tax Laws were applied falls on or after the Effective Date, the day preceding the day on which that period begins is to be deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes, and if the Former Tax Laws contain no provisions on the collection of the amount of interest tax for that national tax and the due date for payment designated in the notice of tax payment falls on or after the Effective Date, that designated due date for payment is deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes.
machine translation, not official
**第三項** 施行日前に支払決定をし、又は未納の国税に充当した従前の税法の規定による国税の還付金又は国税に係る過誤納金につき、従前の税法の規定により加算すべき金額については、なお従前の例による。
suppl-3371-67/art-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-67/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3371-67/art-2/par-3
The provisions then in force continue to govern the amount to be added under the provisions of the Former Tax Laws to a refund of national tax under the provisions of the Former Tax Laws, or to an overpaid or erroneously paid amount of national tax, for which a decision to pay was made, or which was appropriated to unpaid national tax, before the Effective Date.
machine translation, not official
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## Cites
- suppl-3371-67/art-2/par-2: 国税通則法（昭和三十七年法律第六十六号）第三十六条 → 国税通則法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/national-tax-general-rules-act/art-36 · https://japanlaw.org/l/337AC0000000066/art-36
- suppl-3371-67/art-2/par-2: 国税通則法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-262, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07