# 国税徴収法 / National Tax Collection Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4141-152/art-1`
- 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/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4141-152/art-1
- 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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### 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>

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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
- This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02