# 国税徴収法 / National Tax Collection Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5081-12/art-1`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1</sup>

**第一項**  この法律は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5081-12/art-1/par-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1</sup>
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から五まで**  略
  <sup>suppl-5081-12/art-1/par-1/item-1-to-5 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-1-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和九年四月一日
  <sup>suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2027;
  <sup>machine translation, not official</sup>

    **イ**  第六条の規定（同条中国税徴収法第百五十九条第一項の改正規定を除く。）
    <sup>suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-6/sub-1</sup>
    the provisions of Article 6 (excluding the provisions revising Article 159, paragraph (1) of the National Tax Collection Act in Article 6).
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和九年十月一日
  <sup>suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-7</sup>
  the following provisions: October 1, 2027;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第六条中国税徴収法第百五十九条第一項の改正規定（「記録命令付差押え」を「電磁的記録提供命令」に改める部分に限る。）
    <sup>suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-7/sub-2</sup>
    the provisions revising Article 159, paragraph (1) of the National Tax Collection Act in Article 6 (limited to the part replacing "seizure with a recording order" with "order to provide electronic or magnetic records").
    <sup>machine translation, not official</sup>

  **八から十一まで**  略
  <sup>suppl-5081-12/art-1/par-1/item-8-to-11 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-8-to-11 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-8-to-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　情報通信技術の進展等に対応するための刑事訴訟法等の一部を改正する法律（令和七年法律第三十九号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-5081-12/art-1/par-1/item-12 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-12 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-12</sup>
  the following provisions: the date on which the provisions set out in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Code of Criminal Procedure, etc. to Respond to Advances in Information and Communications Technology, etc. (Act No. 39 of 2025) come into effect.
  <sup>machine translation, not official</sup>

    **イ**  第六条中国税徴収法第百五十九条第一項の改正規定（「記録命令付差押え」を「電磁的記録提供命令」に改める部分を除く。）
    <sup>suppl-5081-12/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-1/par-1/item-12/sub-1</sup>
    the provisions revising Article 159, paragraph (1) of the National Tax Collection Act in Article 6 (excluding the part replacing "seizure with a recording order" with "order to provide electronic or magnetic records").
    <sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税徴収法 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-collection-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/334AC0000000147/suppl-5081-12/art-99/par-1

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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-20261102T095109-014, 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