# 国税通則法 / Act on General Rules for National Taxes

This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act. 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.

- 昭和三十七年法律第六十六号 · Act
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- Text in force since: 2026-11-01
- URL: https://japanlaw.org/ja/national-tax-general-rules-act
- Permanent URL: https://japanlaw.org/l/337AC0000000066
- 194 articles in the main text, 218 articles in the 附則 (supplementary provisions).

This law's whole text runs past 200 KB as Markdown, so its twin here is its table of
contents. Each page of the law below has a twin of its own, at that page's path under /md,
with the same rules: the Japanese and the English of every provision, the source of each
English line, and every provision's address and URLs. Only the Japanese as published by the
government has legal effect.

One provision as Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/art-1

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## 本則 (the main text)

- 第一章　総則 — Chapter I General Provisions · art-1 to art-14 · 86 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-1 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-1
  <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
  - 第一条から第七条の二まで — Articles 1 to 7-2 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-1/from-art-1
  - 第八条から第十四条まで — Articles 8 to 14 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-1/from-art-8
- 第二章　国税の納付義務の確定 — Chapter II Determination of the Obligation to Pay National Tax · art-15 to art-33 · 142 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-2 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-2
  <sup>heading: machine translation, not official</sup>
  - 第十五条から第十九条まで — Articles 15 to 19 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-2/from-art-15
  - 第二十条から第二十八条まで — Articles 20 to 28 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-2/from-art-20
  - 第二十九条から第三十三条まで — Articles 29 to 33 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-2/from-art-29
- 第三章　国税の納付及び徴収 — Chapter III Payment and Collection of National Tax · art-34 to art-45 · 109 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-3 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-3
  <sup>heading: Ministry of Justice translation — Japanese Law Translation Database System</sup>
  - 第三十四条から第三十四条の五まで — Articles 34 to 34-5 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-3/from-art-34
  - 第三十四条の六から第三十八条まで — Articles 34-6 to 38 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-3/from-art-34-6
  - 第三十九条から第四十五条まで — Articles 39 to 45 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-3/from-art-39
- 第四章　納税の猶予及び担保 — Chapter IV Tax Payment Grace Period and Security · art-46 to art-55 · 93 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-4 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-4
  <sup>heading: machine translation, not official</sup>
  - 第四十六条 — Article 46 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-4/from-art-46
  - 第四十六条の二から第四十八条まで — Articles 46-2 to 48 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-4/from-art-46-2
  - 第四十九条から第五十五条まで — Articles 49 to 55 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-4/from-art-49
- 第五章　国税の還付及び還付加算金 — Chapter V Refund of National Tax and Interest on Refund · art-56 to art-59 · 27 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-5 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-5
  <sup>heading: machine translation, not official</sup>
- 第六章　附帯税 — Chapter VI Accessory Tax · art-60 to art-69 · 95 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-6 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-6
  <sup>heading: machine translation, not official</sup>
  - 第六十条から第六十二条まで — Articles 60 to 62 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-6/from-art-60
  - 第六十三条から第六十四条まで — Articles 63 to 64 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-6/from-art-63
  - 第六十五条 — Article 65 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-6/from-art-65
  - 第六十六条 — Article 66 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-6/from-art-66
  - 第六十七条から第六十九条まで — Articles 67 to 69 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-6/from-art-67
- 第七章　国税の更正、決定、徴収、還付等の期間制限 — Chapter VII Time Limit for Reassessment, Determination, Collection, Refund, etc. of National Tax · art-70 to art-74 · 48 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-7 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7
  <sup>heading: machine translation, not official</sup>
  - 第七十条から第七十一条まで — Articles 70 to 71 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7/from-art-70
  - 第七十二条から第七十四条まで — Articles 72 to 74 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7/from-art-72
- 第七章の二　国税の調査 — Chapter VII-2 Examination of National Tax · art-74-2 to art-74-13-4 · 150 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-7-2 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2
  <sup>heading: machine translation, not official</sup>
  - 第七十四条の二から第七十四条の三まで — Articles 74-2 to 74-3 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2/from-art-74-2
  - 第七十四条の四から第七十四条の五まで — Articles 74-4 to 74-5 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2/from-art-74-4
  - 第七十四条の六から第七十四条の九まで — Articles 74-6 to 74-9 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2/from-art-74-6
  - 第七十四条の十から第七十四条の十三の四まで — Articles 74-10 to 74-13-4 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-2/from-art-74-10
- 第七章の三　行政手続法との関係 — Chapter VII-3 Relationship with the Administrative Procedure Act · art-74-14 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-7-3 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-3
  <sup>heading: machine translation, not official</sup>
- 第八章　不服審査及び訴訟 — Chapter VIII Appeals and Litigation · art-75 to art-116 · 275 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-8 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8
  <sup>heading: machine translation, not official</sup>
  - 第七十五条から第八十三条まで — Articles 75 to 83 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8/from-art-75
  - 第八十四条から第九十条まで — Articles 84 to 90 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8/from-art-84
  - 第九十一条から第九十七条の三まで — Articles 91 to 97-3 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8/from-art-91
  - 第九十七条の四から第百五条まで — Articles 97-4 to 105 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8/from-art-97-4
  - 第百六条から第百十一条まで — Articles 106 to 111 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8/from-art-106
  - 第百十二条から第百十六条まで — Articles 112 to 116 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-8/from-art-112
- 第九章　雑則 — Chapter IX Miscellaneous Provisions · art-117 to art-125 · 42 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-9 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-9
  <sup>heading: machine translation, not official</sup>
- 第十章　罰則 — Chapter X Penal Provisions · art-126 to art-130 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-10 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-10
  <sup>heading: machine translation, not official</sup>
- 第十一章　犯則事件の調査及び処分 — Chapter XI Investigation and Disposition of Criminal Tax Cases · art-131 to art-160 · 117 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/ch-11 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-11
  <sup>heading: machine translation, not official</sup>
  - 第百三十一条から第百三十七条まで — Articles 131 to 137 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-11/from-art-131
  - 第百三十八条から第百五十二条まで — Articles 138 to 152 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-11/from-art-138
  - 第百五十三条から第百六十条まで — Articles 153 to 160 · page: https://japanlaw.org/ja/national-tax-general-rules-act/ch-11/from-art-153

## 附則・別表・様式 (supplementary provisions, appended tables and forms)

- 附　則 · 34 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3371-66 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66
- 附　則 昭和四〇年三月三一日法律第三六号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3401-36 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-36
- 附　則 昭和四〇年五月二八日法律第九〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3401-90 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-90
- 附　則 昭和四〇年一二月二九日法律第一五六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3401-156 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3401-156
- 附　則 昭和四一年三月三一日法律第三一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3411-31 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-31
- 附　則 昭和四一年三月三一日法律第三二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3411-32 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-32
- 附　則 昭和四一年三月三一日法律第三九号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3411-39 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39
- 附　則 昭和四二年五月三〇日法律第一四号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3421-14 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-14
- 附　則 昭和四二年五月三一日法律第二三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3421-23 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-23
- 附　則 昭和四二年六月一二日法律第三六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3421-36 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-36
- 附　則 昭和四三年六月三日法律第九一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3431-91 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3431-91
- 附　則 昭和四五年三月二八日法律第八号 · 23 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3451-8 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8
- 附　則 昭和四五年四月一日法律第一三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3451-13 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-13
- 附　則 昭和四六年五月三一日法律第八九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3461-89 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-89
- 附　則 昭和四六年六月三日法律第九九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3461-99 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3461-99
- 附　則 昭和四七年三月三一日法律第七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3471-7 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-7
- 附　則 昭和四七年六月一二日法律第六二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3471-62 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3471-62
- 附　則 昭和四八年四月二六日法律第二二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3481-22 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3481-22
- 附　則 昭和四九年六月六日法律第七九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3491-79 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3491-79
- 附　則 昭和五三年四月一八日法律第二五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3531-25 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-25
- 附　則 昭和五三年五月二三日法律第五四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3531-54 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-54
- 附　則 昭和五三年六月二〇日法律第七八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3531-78 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3531-78
- 附　則 昭和五四年三月三〇日法律第五号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3541-5 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3541-5
- 附　則 昭和五六年三月三一日法律第八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3561-8 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-8
- 附　則 昭和五六年五月二七日法律第五四号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3561-54 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-54
- 附　則 昭和五六年六月一日法律第六一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3561-61 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3561-61
- 附　則 昭和五九年三月三一日法律第四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3591-4 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-4
- 附　則 昭和五九年三月三一日法律第五号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3591-5 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5
- 附　則 昭和五九年四月一三日法律第一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3591-16 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-16
- 附　則 昭和五九年八月一〇日法律第七二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3591-72 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-72
- 附　則 昭和六二年五月二九日法律第三八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3621-38 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-38
- 附　則 昭和六二年九月二五日法律第九六号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3621-96 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96
- 附　則 昭和六三年一二月三〇日法律第一〇八号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3631-108 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-108
- 附　則 昭和六三年一二月三〇日法律第一〇九号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-3631-109 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-109
- 附　則 平成二年五月七日法律第二二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4021-22 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4021-22
- 附　則 平成三年五月二日法律第六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4031-69 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-69
- 附　則 平成三年五月一五日法律第七三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4031-73 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4031-73
- 附　則 平成五年一一月一二日法律第八九号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4051-89 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4051-89
- 附　則 平成八年六月二一日法律第九五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4081-95 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-95
- 附　則 平成八年六月二六日法律第一一〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4081-110 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4081-110
- 附　則 平成九年六月一八日法律第八九号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4091-89 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4091-89
- 附　則 平成一〇年六月一五日法律第一〇七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4101-107 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4101-107
- 附　則 平成一一年三月三一日法律第一〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4111-10 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-10
- 附　則 平成一一年七月一六日法律第一〇二号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4111-102 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102
- 附　則 平成一一年一二月二二日法律第一六〇号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4111-160 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160
- 附　則 平成一二年五月三一日法律第九二号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4121-92 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-92
- 附　則 平成一二年五月三一日法律第九七号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4121-97 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4121-97
- 附　則 平成一三年三月三〇日法律第六号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4131-6 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6
- 附　則 平成一三年一一月二八日法律第一二九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4131-129 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-129
- 附　則 平成一四年七月三日法律第七九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4141-79 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-79
- 附　則 平成一四年七月三一日法律第九八号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4141-98 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98
- 附　則 平成一四年七月三一日法律第一〇〇号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4141-100 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-100
- 附　則 平成一四年一二月一三日法律第一五二号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4141-152 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-152
- 附　則 平成一四年一二月一三日法律第一五五号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4141-155 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-155
- 附　則 平成一五年三月三一日法律第八号 · 15 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4151-8 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8
- 附　則 平成一五年三月三一日法律第一一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4151-11 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-11
- 附　則 平成一六年三月三一日法律第一四号 · 12 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4161-14 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-14
- 附　則 平成一六年六月九日法律第八四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4161-84 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-84
- 附　則 平成一六年一二月一日法律第一四七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4161-147 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-147
- 附　則 平成一六年一二月一日法律第一五〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4161-150 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-150
- 附　則 平成一六年一二月三日法律第一五二号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4161-152 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4161-152
- 附　則 平成一七年三月三一日法律第二二号 · 10 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4171-22 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-22
- 附　則 平成一七年七月二六日法律第八七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4171-87 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4171-87
- 附　則 平成一八年三月三一日法律第一〇号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4181-10 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10
- 附　則 平成一九年三月三〇日法律第六号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4191-6 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6
- 附　則 平成二一年三月三一日法律第一三号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4211-13 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13
- 附　則 平成二二年三月三一日法律第六号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4221-6 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6
- 附　則 平成二三年三月三一日法律第一二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4231-12 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-12
- 附　則 平成二三年一二月二日法律第一一四号 · 39 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4231-114 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114
- 附　則 平成二四年三月三一日法律第一六号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4241-16 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4241-16
- 附　則 平成二五年三月三〇日法律第五号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4251-5 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-5
- 附　則 平成二五年五月三一日法律第二八号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4251-28 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4251-28
- 附　則 平成二六年三月三一日法律第一〇号 · 24 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4261-10 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10
- 附　則 平成二六年六月一三日法律第六九号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4261-69 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69
- 附　則 平成二六年六月一三日法律第七〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4261-70 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-70
- 附　則 平成二六年六月一八日法律第七二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4261-72 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-72
- 附　則 平成二七年三月三一日法律第九号 · 24 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4271-9 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-9
- 附　則 平成二七年九月九日法律第六五号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4271-65 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4271-65
- 附　則 平成二八年三月三一日法律第一五号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4281-15 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15
- 附　則 平成二八年一一月二八日法律第八五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4281-85 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-85
- 附　則 平成二九年三月三一日法律第四号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4291-4 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4
- 附　則 平成二九年六月二日法律第四五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4291-45 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-45
- 附　則 平成三〇年三月三一日法律第七号 · 17 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4301-7 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7
- 附　則 平成三〇年四月一八日法律第一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4301-16 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-16
- 附　則 平成三一年三月二九日法律第六号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-4311-6 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4311-6
- 附　則 令和二年三月三一日法律第八号 · 20 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5021-8 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-8
- 附　則 令和二年五月二九日法律第三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5021-33 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-33
- 附　則 令和二年六月一二日法律第四九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5021-49 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5021-49
- 附　則 令和三年三月三一日法律第一一号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5031-11 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11
- 附　則 令和四年三月三一日法律第四号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5041-4 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-4
- 附　則 令和四年六月一七日法律第六八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5041-68 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5041-68
- 附　則 令和五年三月三一日法律第三号 · 20 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5051-3 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3
- 附　則 令和五年六月一四日法律第五三号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5051-53 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-53
- 附　則 令和六年三月三〇日法律第八号 · 16 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5061-8 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8
- 附　則 令和六年六月七日法律第四六号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5061-46 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46
- 附　則 令和六年六月一四日法律第五二号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5061-52 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-52
- 附　則 令和七年三月三一日法律第一三号 · 18 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5071-13 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-13
- 附　則 令和七年六月六日法律第五七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5071-57 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5071-57
- 附　則 令和八年三月三一日法律第一二号 · 15 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5081-12 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-12
- 附　則 令和八年六月二四日法律第四六号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/national-tax-general-rules-act/suppl-5081-46 · page: https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-46

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## Sources

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- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-017, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-022, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-023, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-025, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-029, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-031, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-032, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-033, translated 2026-09-18
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- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18