# 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-4181-1. 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-4181-1` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4181-1 - 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. --- ## 附　則 平成一八年二月一〇日法律第一号 suppl-4181-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4181-1/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-1 **第一項** この法律は、平成十八年四月一日から施行する。 suppl-4181-1/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-1/par-1 This Act comes into effect on April 1, 2006. machine translation, not official ### 第二十条（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-4181-1/art-20 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1/art-20 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-20 **第一項** 旧普通退職年金及び附則第七条第一項の普通退職年金に係る債権は、国税徴収法第七十六条第一項に規定する給料等とみなして、同条の規定を適用する。 suppl-4181-1/art-20/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-20/par-1 Claims pertaining to the former ordinary retirement pension and the ordinary retirement pension under Article 7, paragraph (1) of the Supplementary Provisions are deemed to be salary, etc. prescribed in Article 76, paragraph (1) of the National Tax Collection Act, and the provisions of Article 76 of that Act apply. machine translation, not official **第二項** 旧法第十条の二第一項の退職一時金及び附則第十三条第一項の退職一時金に係る債権は、国税徴収法第七十六条第四項に規定する退職手当等とみなして、同条の規定を適用する。 suppl-4181-1/art-20/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4181-1/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4181-1/art-20/par-2 Claims pertaining to the lump-sum retirement payment under Article 10-2, paragraph (1) of the former Act and the lump-sum retirement payment under Article 13, paragraph (1) of the Supplementary Provisions are deemed to be retirement allowance, etc. prescribed in Article 76, paragraph (4) of the National Tax Collection Act, and the provisions of Article 76 of that Act apply. machine translation, not official --- ## Cites - suppl-4181-1/art-20/par-1: 国税徴収法第七十六条第一項 → 国税徴収法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-76/par-1 · https://japanlaw.org/l/334AC0000000147/art-76/par-1 - suppl-4181-1/art-20/par-1: 同条 → 国税徴収法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/national-tax-collection-act/art-76 · https://japanlaw.org/l/334AC0000000147/art-76 - suppl-4181-1/art-20/par-2: 国税徴収法第七十六条第四項 → 国税徴収法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-76/par-4 · https://japanlaw.org/l/334AC0000000147/art-76/par-4 - suppl-4181-1/art-20/par-2: 同条 → 国税徴収法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/national-tax-collection-act/art-76 · https://japanlaw.org/l/334AC0000000147/art-76 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-010, 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