# 国税徴収法 / National Tax Collection Act — 第四十条 (Supplementary Provisions, Article 40) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-4261-10/art-40. 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: 第四十条 (Supplementary Provisions, Article 40)（国税徴収法の一部改正に伴う経過措置） — address `suppl-4261-10/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4261-10/art-40 - 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 caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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). machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official --- ## Cites - 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 ## Cited by 2 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 --- ## 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-20261102T095109-009, 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