# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions)

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- Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号
- English title "National Tax Collection Act": 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-3371-67`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3371-67
- 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.

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## 附　則 昭和三七年四月二日法律第六七号
<sup>suppl-3371-67 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67 · https://japanlaw.org/l/334AC0000000147/suppl-3371-67</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-67/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-3371-67/art-1</sup>

**第一項**  この法律は、昭和三十七年四月一日から施行する。
<sup>suppl-3371-67/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3371-67/art-1/par-1</sup>
This Act comes into effect on April 1, 1962.
<sup>machine translation, not official</sup>

### 第十八条（罰則に係る経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-67/art-18 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67/art-18 · https://japanlaw.org/l/334AC0000000147/suppl-3371-67/art-18</sup>

**第一項**  この法律の施行前にした国税に係る違反行為及びこの附則の規定により従前の例によることとされる国税に係るこの法律の施行後にした違反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。
<sup>suppl-3371-67/art-18/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3371-67/art-18/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3371-67/art-18/par-1</sup>
With regard to the application of penal provisions to violations committed before the enforcement of this Act with respect to national taxes and to violations committed after the enforcement of this Act with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-008, translated 2026-11-02
- This site's parser, version 220 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02