# 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-4261-10/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-4261-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4261-10/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-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>

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## 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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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-20261102T095109-008, 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