# 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-4301-31. 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-4301-31` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-4301-31 - 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 平成三〇年五月二五日法律第三一号 suppl-4301-31 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4301-31/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-1 **第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。ただし、附則第七条の規定は、公布の日から施行する。 suppl-4301-31/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation; provided, however, that the provisions of Article 7 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第五条（国の補助に関する経過措置） — Transitional Measures Concerning the State Subsidy caption: machine translation, not official suppl-4301-31/art-5 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-5 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-5 **第一項** 施行日の前日の属する月以前の月分として施行日以後に支給される特例年金給付に要する費用に対する国の補助については、なお従前の例による。 suppl-4301-31/art-5/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-5/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-5/par-1 With respect to the state subsidy for expenses required for a special pension benefit paid on or after the Effective Date for the months up to and including the month in which the day preceding the Effective Date falls, the provisions then in force continue to govern. machine translation, not official ### 第六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4301-31/art-6 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-6 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-6 **第一項** 施行日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施行日以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。 suppl-4301-31/art-6/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-6/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-6/par-1 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date 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. machine translation, not official ### 第七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4301-31/art-7 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-7 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-7 **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。 suppl-4301-31/art-7/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-7/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-7/par-1 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. machine translation, not official --- ## Cites - suppl-4301-31/art-1/par-1: 附則第七条 → 国税徴収法 附則第七条 (Supplementary Provisions, Article 7), suppl-4301-31/art-7 — https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-7 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-4301-31/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-4301-31/art-1/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-20261102T095109-008, 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-20261102T095109-013, 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