# 国税徴収法 / National Tax Collection Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（国税徴収法の一部改正に伴う経過措置） — address `suppl-5031-11/art-14` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14 - 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. --- ### 第十四条（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-5031-11/art-14 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14 **第一項** 第六条の規定による改正後の国税徴収法第三十九条の規定は、令和四年一月一日以後に滞納となった国税（同日前に行われた第六条の規定による改正前の国税徴収法第三十九条に規定する無償又は著しく低い額の対価による譲渡、債務の免除その他第三者に利益を与える処分に係るもの（以下この条において「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-5031-11/art-14/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14/par-1 The provisions of Article 39 of the National Tax Collection Act as amended by the provisions of Article 6 apply to national taxes that become delinquent on or after January 1, 2022 (excluding those pertaining to a transfer for no consideration or for a significantly low consideration, a remission of debt or any other disposition that confers a benefit on a third party prescribed in Article 39 of the National Tax Collection Act prior to the amendment by the provisions of Article 6 that was made before that date (hereinafter in this Article referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that became delinquent before that date (including specified national taxes). machine translation, not official --- ## Cites - suppl-5031-11/art-14/par-1: 国税徴収法第三十九条 → 国税徴収法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/national-tax-collection-act/art-39 · https://japanlaw.org/l/334AC0000000147/art-39 - suppl-5031-11/art-14/par-1: この条 → 国税徴収法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5031-11/art-14 — https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11/art-14 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14 ## 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五号ニ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-1/par-1/item-5/sub-2 - 国税徴収法 附則第十四条第一項（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-5031-11/art-14/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5031-11/art-14/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-collection-act-20261102T031546-035, translated 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-009, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02