# 国税徴収法 / National Tax Collection Act — 第五十四条 (Supplementary Provisions, Article 54) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-54. 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: 第五十四条 (Supplementary Provisions, Article 54)（清算人等の第二次納税義務等に関する経過措置） — address `suppl-4191-6/art-54` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54 - 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. --- ### 第五十四条（清算人等の第二次納税義務等に関する経過措置） — Transitional Measures Concerning Secondary Tax Liability of Liquidators, etc. and Other Matters caption: machine translation, not official suppl-4191-6/art-54 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-54 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54 **第一項** 第十条の規定（附則第一条第七号リに掲げる改正規定に限る。）による改正後の国税徴収法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。 suppl-4191-6/art-54/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-54/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-54/par-1 The provisions of the National Tax Collection Act as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (vii), (i) of the Supplementary Provisions) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding new-law trusts and trusts that have received the approval for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts). machine translation, not official --- ## Cites - suppl-4191-6/art-54/par-1: 附則第一条第七号 → 国税徴収法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 附則第一条第一項第七号リ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4191-6/art-1/par-1/item-7/sub-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-20261102T095109-010, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-011, 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