# 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-4261-10. 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-4261-10`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4261-10
- 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 平成二六年三月三一日法律第一〇号
<sup>suppl-4261-10 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1</sup>

**第一項**  この法律は、平成二十六年四月一日から施行する。ただし、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。
<sup>suppl-4261-10/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2015;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第八条中国税徴収法第二条第十号の改正規定、同法第百五十一条の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定、同条の次に一条を加える改正規定及び同法第百五十二条の改正規定並びに附則第四十条第三項及び第四項の規定
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-3/sub-2</sup>
    in Article 8, the provision amending Article 2, item (x) of the National Tax Collection Act, the provision deleting the heading of Article 151 of that Act and adding a heading before that Article, the provision amending that Article, the provision adding one Article after that Article, and the provision amending Article 152 of that Act, and the provisions of Article 40, paragraphs (3) and (4) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四及び五**  略
  <sup>suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-4-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第八条中国税徴収法第三十六条第三号の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-6/sub-2</sup>
    in Article 8, the provision amending Article 36, item (iii) of the National Tax Collection Act.
    <sup>machine translation, not official</sup>

### 第四十条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-40 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40</sup>

**第一項**  第八条の規定による改正後の国税徴収法（以下この条において「新国税徴収法」という。）第八十九条第三項及び第百二十八条第二項の規定は、施行日以後に国税徴収法第九十五条の規定により行う公告に係る公売又は同法第百九条第二項において準用する新国税徴収法第九十八条第一項の規定により行う見積価額の決定に係る随意契約による売却について適用する。
<sup>suppl-4261-10/art-40/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-1</sup>
Article 89, paragraph (3) and Article 128, paragraph (2) of the National Tax Collection Act as amended by the provisions of Article 8 (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to public auctions pertaining to a public notice given on or after the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act, or to sales by private contract pertaining to a determination of the estimated value made on or after the Effective Date pursuant to the provisions of Article 98, paragraph (1) of the New National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the National Tax Collection Act.
<sup>machine translation, not official</sup>

**第二項**  新国税徴収法第九十八条の規定は、施行日以後に同条第一項（国税徴収法第百九条第二項において準用する場合を含む。）の規定により行う見積価額の決定について適用する。
<sup>suppl-4261-10/art-40/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-2</sup>
The provisions of Article 98 of the New National Tax Collection Act apply to a determination of the estimated value made on or after the Effective Date pursuant to the provisions of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the National Tax Collection Act).
<sup>machine translation, not official</sup>

**第三項**  新国税徴収法第百五十一条並びに第百五十二条第一項（新国税徴収法第百五十一条第一項の規定による換価の猶予に係る部分に限る。）及び第三項の規定は、平成二十七年四月一日以後にされる新国税徴収法第百五十一条第一項の規定による換価の猶予について適用し、同日前にされた第八条の規定による改正前の国税徴収法第百五十一条第一項の規定による換価の猶予については、なお従前の例による。
<sup>suppl-4261-10/art-40/par-3 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-3 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-3</sup>
Article 151, Article 152, paragraph (1) (limited to the part pertaining to the grace period for realization under the provisions of Article 151, paragraph (1) of the New National Tax Collection Act), and Article 152, paragraph (3) of the New National Tax Collection Act apply to a grace period for realization granted on or after April 1, 2015 pursuant to the provisions of Article 151, paragraph (1) of the New National Tax Collection Act, and the provisions then in force continue to govern a grace period for realization granted before that date pursuant to the provisions of Article 151, paragraph (1) of the National Tax Collection Act prior to its amendment by the provisions of Article 8.
<sup>machine translation, not official</sup>

**第四項**  新国税徴収法第百五十一条の二並びに第百五十二条第一項（新国税徴収法第百五十一条の二第一項の規定による換価の猶予に係る部分に限る。）及び第四項の規定は、平成二十七年四月一日以後に新国税徴収法第百五十一条の二第一項に規定する納期限が到来する国税について適用する。
<sup>suppl-4261-10/art-40/par-4 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-4 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-4</sup>
Article 151-2, Article 152, paragraph (1) (limited to the part pertaining to the grace period for realization under the provisions of Article 151-2, paragraph (1) of the New National Tax Collection Act), and Article 152, paragraph (4) of the New National Tax Collection Act apply to national taxes for which the due date for payment prescribed in Article 151-2, paragraph (1) of the New National Tax Collection Act arrives on or after April 1, 2015.
<sup>machine translation, not official</sup>

### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-164 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-164 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-164</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後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-4261-10/art-164/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-164/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百六十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-165 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-165 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-165</sup>

**第一項**  この附則に規定するもののほか、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-4261-10/art-165/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-165/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4261-10/art-1/par-1/item-3/sub-2: 附則第四十条第三項 → 国税徴収法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4261-10/art-40/par-3 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-3 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-3
- suppl-4261-10/art-1/par-1/item-3/sub-2: 第四項 → 国税徴収法 附則第四十条第四項 (Supplementary Provisions, Article 40, paragraph (4)), suppl-4261-10/art-40/par-4 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-4 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-4
- suppl-4261-10/art-40/par-1: この条 → 国税徴収法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4261-10/art-40 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40
- suppl-4261-10/art-40/par-1: 第八十九条第三項 → 国税徴収法 第八十九条第三項 (Article 89, paragraph (3)), art-89/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-89/par-3 · https://japanlaw.org/l/334AC0000000147/art-89/par-3
- suppl-4261-10/art-40/par-1: 第百二十八条第二項 → 国税徴収法 第百二十八条第二項 (Article 128, paragraph (2)), art-128/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-128/par-2 · https://japanlaw.org/l/334AC0000000147/art-128/par-2
- suppl-4261-10/art-40/par-1: 国税徴収法第九十五条 → 国税徴収法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/national-tax-collection-act/art-95 · https://japanlaw.org/l/334AC0000000147/art-95
- suppl-4261-10/art-40/par-1: 同法第百九条第二項 → 国税徴収法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-109/par-2 · https://japanlaw.org/l/334AC0000000147/art-109/par-2
- suppl-4261-10/art-40/par-1: 新国税徴収法第九十八条第一項 → 国税徴収法 第九十八条第一項 (Article 98, paragraph (1)), art-98/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-98/par-1 · https://japanlaw.org/l/334AC0000000147/art-98/par-1
- suppl-4261-10/art-40/par-2: 新国税徴収法第九十八条 → 国税徴収法 第九十八条 (Article 98), art-98 — https://japanlaw.org/ja/national-tax-collection-act/art-98 · https://japanlaw.org/l/334AC0000000147/art-98
- suppl-4261-10/art-40/par-2: 同条第一項 → 国税徴収法 第九十八条第一項 (Article 98, paragraph (1)), art-98/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-98/par-1 · https://japanlaw.org/l/334AC0000000147/art-98/par-1
- suppl-4261-10/art-40/par-2: 国税徴収法第百九条第二項 → 国税徴収法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/ja/national-tax-collection-act/art-109/par-2 · https://japanlaw.org/l/334AC0000000147/art-109/par-2
- suppl-4261-10/art-40/par-3: 新国税徴収法第百五十一条 → 国税徴収法 第百五十一条 (Article 151), art-151 — https://japanlaw.org/ja/national-tax-collection-act/art-151 · https://japanlaw.org/l/334AC0000000147/art-151
- suppl-4261-10/art-40/par-3: 第百五十二条第一項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-152/par-1 · https://japanlaw.org/l/334AC0000000147/art-152/par-1
- suppl-4261-10/art-40/par-3: 新国税徴収法第百五十一条第一項 → 国税徴収法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-151/par-1 · https://japanlaw.org/l/334AC0000000147/art-151/par-1
- suppl-4261-10/art-40/par-3: 第三項 → 国税徴収法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/ja/national-tax-collection-act/art-152/par-3 · https://japanlaw.org/l/334AC0000000147/art-152/par-3
- suppl-4261-10/art-40/par-4: 新国税徴収法第百五十一条の二 → 国税徴収法 第百五十一条の二 (Article 151-2), art-151-2 — https://japanlaw.org/ja/national-tax-collection-act/art-151-2 · https://japanlaw.org/l/334AC0000000147/art-151-2
- suppl-4261-10/art-40/par-4: 第百五十二条第一項 → 国税徴収法 第百五十二条第一項 (Article 152, paragraph (1)), art-152/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-152/par-1 · https://japanlaw.org/l/334AC0000000147/art-152/par-1
- suppl-4261-10/art-40/par-4: 新国税徴収法第百五十一条の二第一項 → 国税徴収法 第百五十一条の二第一項 (Article 151-2, paragraph (1)), art-151-2/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-151-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-151-2/par-1
- suppl-4261-10/art-40/par-4: 第四項 → 国税徴収法 第百五十二条第四項 (Article 152, paragraph (4)), art-152/par-4 — https://japanlaw.org/ja/national-tax-collection-act/art-152/par-4 · https://japanlaw.org/l/334AC0000000147/art-152/par-4
- suppl-4261-10/art-164/par-1: 附則第一条 → 国税徴収法 附則第一条 (Supplementary Provisions, Article 1), suppl-4261-10/art-1 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1
- suppl-4261-10/art-164/par-1: この条 → 国税徴収法 附則第百六十四条 (Supplementary Provisions, Article 164), suppl-4261-10/art-164 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-164 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-164

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 国税徴収法 附則第一条第一項第三号ニ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-1/par-1/item-3/sub-2
- 国税徴収法 附則第四十条第一項（国税徴収法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40/par-1
- 国税徴収法 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-164/par-1

---

## 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-20261102T095109-007, 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
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-011, translated 2026-11-02
- claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-012, 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