# 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-3631-108. 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-3631-108` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-3631-108 - 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 昭和六三年一二月三〇日法律第一〇八号 suppl-3631-108 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108 ### 第一条（施行期日等） — Effective Date, etc. caption: machine translation, not official suppl-3631-108/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1 **第一項** この法律は、公布の日から施行し、平成元年四月一日以後に国内において事業者が行う資産の譲渡等及び同日以後に国内において事業者が行う課税仕入れ並びに同日以後に保税地域から引き取られる外国貨物に係る消費税について適用する。 suppl-3631-108/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1/par-1 This Act comes into effect as of the date of promulgation, and applies to consumption tax on the transfer, etc. of assets carried out by a business operator in Japan on or after April 1, 1989, on taxable purchases made by a business operator in Japan on or after that day, and on foreign goods taken out of a bonded area on or after that day. machine translation, not official **第二項** 前項の規定にかかわらず、この法律のうち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-3631-108/art-1/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions of this Act listed in the following items come into effect as of the dates specified respectively in those items: machine translation, not official **一** 略 suppl-3631-108/art-1/par-2/item-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1/par-2/item-1 Omitted machine translation, not official **二** 附則第二十条、第二十一条、第二十二条第三項、第二十三条第三項及び第四項、第二十四条第三項、第二十五条第二項から第四項まで、第二十七条から第二十九条まで、第三十一条から第四十五条まで、第四十六条（関税法第二十四条第三項第二号の改正規定に限る。）、附則第四十八条から第五十一条まで、第五十二条（輸入品に対する内国消費税の徴収等に関する法律第十四条を削る改正規定を除く。）並びに附則第五十三条から第六十七条までの規定　平成元年四月一日 suppl-3631-108/art-1/par-2/item-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1/par-2/item-2 the provisions of Article 20, Article 21, Article 22, paragraph (3), Article 23, paragraphs (3) and (4), Article 24, paragraph (3), Article 25, paragraphs (2) through (4), Articles 27 through 29, Articles 31 through 45, and Article 46 (limited to the provision amending Article 24, paragraph (3), item (ii) of the Customs Act) of the Supplementary Provisions, Articles 48 through 51 and Article 52 (excluding the provision amending the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods by deleting Article 14 of that Act) of the Supplementary Provisions, and Articles 53 through 67 of the Supplementary Provisions: April 1, 1989. machine translation, not official ### 第五十六条（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-3631-108/art-56 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-56 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-56 **第一項** 前条の規定による改正後の国税徴収法の規定は、同条の規定の施行後に課されるべき、又は納付し若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであつた砂糖消費税、物品税又はトランプ類税については、なお従前の例による。 suppl-3631-108/art-56/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-56/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-56/par-1 The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to national taxes that are to be imposed, or paid or collected, after the enforcement of the provisions of that Article, and with regard to sugar consumption tax, commodity tax, or playing card tax that was to be imposed or should have been paid before the enforcement of the provisions of that Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3631-108/art-1/par-2: 前項 → 国税徴収法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-3631-108/art-1/par-1 — https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 附則第一条第二項（施行期日等） — https://japanlaw.org/ja/national-tax-collection-act/suppl-3631-108/art-1/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-3631-108/art-1/par-2 --- ## 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