# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78. 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-3531-78` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3531-78 - 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 昭和五三年六月二〇日法律第七八号 suppl-3531-78 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3531-78/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。 suppl-3531-78/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official ### 第五条（国税徴収法の一部改正に伴う経過措置） — Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act caption: machine translation, not official suppl-3531-78/art-5 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5 **第一項** 前条の規定による改正後の国税徴収法（以下この条において「新法」という。）の規定は、次項に定めるものを除き、この法律の施行後に仮登記担保契約において土地等の所有権又はその所有権以外の権利を取得するものとされている日（以下この項において「取得日」という。）が到来する当該契約に基づく仮登記及び仮登録について適用し、この法律の施行前に取得日が到来している当該契約に基づく仮登記及び仮登録については、なお従前の例による。 suppl-3531-78/art-5/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-1 The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Act") apply, except for what is provided for in the following paragraph, to provisional registrations and provisional registry entries based on a provisional registration security contract for which the day on which ownership of land, etc. or a right other than ownership is to be acquired under the contract (hereinafter in this paragraph referred to as the "acquisition date") arrives after the enforcement of this Act, and with regard to provisional registrations and provisional registry entries based on such a contract for which the acquisition date arrived before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第百三十三条第三項（仮登記がされた質権、抵当権又は先取特権により担保される債権に関する部分に限る。）の規定は、この法律の施行後に新法第百三十条第一項に規定する債権現在額申立書の提出期限が到来する場合における新法第百二十九条第一項に規定する換価代金等の交付について適用し、この法律の施行前に当該期限が到来する場合における当該換価代金等の交付については、なお従前の例による。 suppl-3531-78/art-5/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-2 The provisions of Article 133, paragraph (3) of the New Act (limited to the portion relating to claims secured by a pledge, mortgage, or statutory lien for which a provisional registration has been made) apply to the delivery of the proceeds of realization, etc. prescribed in Article 129, paragraph (1) of the New Act in the case where the deadline for submission of the written statement of the current amount of claims prescribed in Article 130, paragraph (1) of the New Act arrives after the enforcement of this Act, and with regard to the delivery of such proceeds of realization, etc. in the case where that deadline arrives before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3531-78/art-5/par-1: この条 → 国税徴収法 附則第五条 (Supplementary Provisions, Article 5), suppl-3531-78/art-5 — https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5 - suppl-3531-78/art-5/par-1: 次項 → 国税徴収法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3531-78/art-5/par-2 — https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-2 - suppl-3531-78/art-5/par-1: この項 → 国税徴収法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3531-78/art-5/par-1 — https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-1 - suppl-3531-78/art-5/par-2: 新法第百三十三条第三項 → 国税徴収法 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-133/par-3 · https://japanlaw.org/l/334AC0000000147/art-133/par-3 - suppl-3531-78/art-5/par-2: 新法第百三十条第一項 → 国税徴収法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-130/par-1 · https://japanlaw.org/l/334AC0000000147/art-130/par-1 - suppl-3531-78/art-5/par-2: 新法第百二十九条第一項 → 国税徴収法 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-129/par-1 · https://japanlaw.org/l/334AC0000000147/art-129/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 附則第五条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-3531-78/art-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3531-78/art-5/par-1 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-009, 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