# 国税徴収法 / National Tax Collection Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5011-18`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-5011-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5011-18
- 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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## 附　則 令和元年五月三一日法律第一八号
<sup>suppl-5011-18 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5011-18 · https://japanlaw.org/l/334AC0000000147/suppl-5011-18</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-18/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5011-18/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5011-18/art-1</sup>

**第一項**  この法律は、二千一年の燃料油による汚染損害についての民事責任に関する国際条約及び二千七年の難破物の除去に関するナイロビ国際条約が日本国について効力を生ずる日から施行する。
<sup>suppl-5011-18/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5011-18/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5011-18/art-1/par-1</sup>
This Act comes into effect as of the date on which the International Convention on Civil Liability for Bunker Oil Pollution Damage, 2001 and the Nairobi International Convention on the Removal of Wrecks, 2007 come into effect with respect to Japan.
<sup>machine translation, not official</sup>

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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-20261102T095109-013, 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