# 国税徴収法 / National Tax Collection Act — 第五十五条 (Supplementary Provisions, Article 55) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55. 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: 第五十五条 (Supplementary Provisions, Article 55)（国税徴収法の一部改正に伴う経過措置） — address `suppl-4281-15/art-55` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55 - 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. --- ### 第五十五条（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-4281-15/art-55 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55 **第一項** 第七条の規定による改正後の国税徴収法（次項において「新国税徴収法」という。）第十五条第一項（第九号に係る部分に限る。）の規定は、平成二十九年一月一日以後に行われる分割について適用する。 suppl-4281-15/art-55/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-1 Article 15, paragraph (1) (limited to the part pertaining to item (ix)) of the National Tax Collection Act as amended by the provisions of Article 7 (referred to as the "New National Tax Collection Act" in the following paragraph) applies to a split carried out on or after January 1, 2017. machine translation, not official **第二項** 新国税徴収法第三十八条の規定は、平成二十九年一月一日以後に滞納となった国税（同日前に事業を譲渡した場合における当該事業に係るもの（以下この項において「特定国税」という。）を除く。）について適用し、同日前に滞納となっている国税（特定国税を含む。）については、なお従前の例による。 suppl-4281-15/art-55/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-2 The provisions of Article 38 of the New National Tax Collection Act apply to national taxes that became delinquent on or after January 1, 2017 (excluding, in the case where a business was transferred before that date, those pertaining to that business (hereinafter in this paragraph referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that were delinquent before that date (including specified national taxes). machine translation, not official --- ## Cites - suppl-4281-15/art-55/par-1: 次項 → 国税徴収法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4281-15/art-55/par-2 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-2 - suppl-4281-15/art-55/par-1: 第十五条第一項 → 国税徴収法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1 · https://japanlaw.org/l/334AC0000000147/art-15/par-1 - suppl-4281-15/art-55/par-1: 第九号 → 国税徴収法 第十五条第一項第九号 (Article 15, paragraph (1), item (ix)), art-15/par-1/item-9 — https://japanlaw.org/ja/national-tax-collection-act/art-15/par-1/item-9 · https://japanlaw.org/l/334AC0000000147/art-15/par-1/item-9 - suppl-4281-15/art-55/par-2: 新国税徴収法第三十八条 → 国税徴収法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/national-tax-collection-act/art-38 · https://japanlaw.org/l/334AC0000000147/art-38 - suppl-4281-15/art-55/par-2: この項 → 国税徴収法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4281-15/art-55/par-2 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-55/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-2 ## 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ホ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-1/par-1/item-3/sub-2 - 国税徴収法 附則第五十五条第一項（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-4281-15/art-55/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-1 - 国税徴収法 附則第五十五条第二項（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-4281-15/art-55/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4281-15/art-55/par-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-20261102T095109-009, 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