# 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-4141-152. 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-4141-152`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4141-152
- 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 平成一四年一二月一三日法律第一五二号
<sup>suppl-4141-152 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-152/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-1</sup>

**第一項**  この法律は、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）の施行の日から施行する。
<sup>suppl-4141-152/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-1/par-1</sup>
This Act comes into effect as of the date on which the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) comes into effect.
<sup>machine translation, not official</sup>

### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-152/art-4 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152/art-4 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-4</sup>

**第一項**  この法律の施行前にした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-4141-152/art-4/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152/art-4/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-4/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-152/art-5 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152/art-5 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-5</sup>

**第一項**  前三条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4141-152/art-5/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4141-152/art-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-5/par-1</sup>
Beyond what is provided for in the preceding three Articles, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<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-20261102T031546-030, translated 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