# 国税徴収法 / National Tax Collection Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（国税徴収法の一部改正に伴う経過措置） — address `suppl-5061-8/art-20` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20 - 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. --- ### 第二十条（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-5061-8/art-20 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-20 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20 **第一項** 第十二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。）第四十条の規定は、令和七年一月一日以後に偽りその他不正の行為により免れ、又は還付を受けた国税について適用する。 suppl-5061-8/art-20/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-1 The provisions of Article 40 of the National Tax Collection Act as amended by the provisions of Article 12 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax evaded, or for which a refund was received, by deceit or other wrongful acts on or after January 1, 2025. machine translation, not official **第二項** 新国税徴収法第百五十九条第五項の規定は、令和七年一月一日以後にされる同条第一項の規定による決定について適用し、同日前にされた第十二条の規定による改正前の国税徴収法第百五十九条第一項の規定による決定については、なお従前の例による。 suppl-5061-8/art-20/par-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-2 The provisions of Article 159, paragraph (5) of the New National Tax Collection Act apply to a decision made on or after January 1, 2025 under the provisions of paragraph (1) of that Article, and the provisions then in force continue to govern a decision made before that date under the provisions of Article 159, paragraph (1) of the National Tax Collection Act before amendment by the provisions of Article 12. machine translation, not official --- ## Cites - suppl-5061-8/art-20/par-1: 次項 → 国税徴収法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5061-8/art-20/par-2 — https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-20/par-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/par-2 - suppl-5061-8/art-20/par-1: 第四十条 → 国税徴収法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/national-tax-collection-act/art-40 · https://japanlaw.org/l/334AC0000000147/art-40 - suppl-5061-8/art-20/par-2: 新国税徴収法第百五十九条第五項 → 国税徴収法 第百五十九条第五項 (Article 159, paragraph (5)), art-159/par-5 — https://japanlaw.org/ja/national-tax-collection-act/art-159/par-5 · https://japanlaw.org/l/334AC0000000147/art-159/par-5 - suppl-5061-8/art-20/par-2: 同条第一項 → 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 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四号ハ（施行期日） — https://japanlaw.org/ja/national-tax-collection-act/suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-1/par-1/item-4/sub-2 - 国税徴収法 附則第二十条第一項（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-5061-8/art-20/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5061-8/art-20/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-20261102T095109-014, 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