# 国税徴収法 / National Tax Collection Act — 第四十一条 (Supplementary Provisions, Article 41) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41. 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: 第四十一条 (Supplementary Provisions, Article 41)（国税徴収法の一部改正に伴う経過措置） — address `suppl-4291-4/art-41` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41 - 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. --- ### 第四十一条（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-4291-4/art-41 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41 **第一項** 第九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。）第三十三条の規定は、平成三十年一月一日以後に滞納となった国税について適用し、同日前に滞納となっている国税については、なお従前の例による。 suppl-4291-4/art-41/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-1 The provisions of Article 33 of the National Tax Collection Act as amended by the provisions of Article 9 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax that becomes delinquent on or after January 1, 2018, and the provisions then in force continue to govern national tax that has become delinquent before that date. machine translation, not official **第二項** 新国税徴収法第百五十九条第一項の規定の適用については、旧国税犯則取締法の規定による差押え又は領置は、新国税通則法第十一章の規定による差押え又は領置とみなす。 suppl-4291-4/art-41/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-2 With regard to the application of the provisions of Article 159, paragraph (1) of the New National Tax Collection Act, seizure or retention under the provisions of the Old National Tax Violations Control Act is deemed to be seizure or retention under the provisions of Chapter XI of the New Act on General Rules for National Taxes. machine translation, not official --- ## Cites - suppl-4291-4/art-41/par-1: 次項 → 国税徴収法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-4291-4/art-41/par-2 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-41/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/par-2 - suppl-4291-4/art-41/par-1: 第三十三条 → 国税徴収法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/national-tax-collection-act/art-33 · https://japanlaw.org/l/334AC0000000147/art-33 - suppl-4291-4/art-41/par-2: 新国税徴収法第百五十九条第一項 → 国税徴収法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-159/par-1 · https://japanlaw.org/l/334AC0000000147/art-159/par-1 ## 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四号ニ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-4/sub-2 - 国税徴収法 附則第一条第一項第五号ホ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-1/par-1/item-5/sub-2 - 国税徴収法 附則第四十一条第一項（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-4291-4/art-41/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4291-4/art-41/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-20261102T095109-013, translated 2026-11-02 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T095109-013, 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