# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": 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-5081-12`
- Text: the text as amended with effect from 2027-10-01, standing until 2027-12-04 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20271001_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5081-12
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 附　則 令和八年三月三一日法律第一二号
<sup>suppl-5081-12 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12</sup>

### 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-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#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-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1</sup>
This Act comes into effect as of April 1, 2026; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から六まで**  略
  <sup>suppl-5081-12/art-1/par-1/item-1-to-6 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-1-to-6</sup>
  Omitted
  <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-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-7</sup>
  the following provisions: October 1, 2027;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第五条の規定（同条中国税通則法第三十四条の六第三項の改正規定及び同法第七十四条の二の改正規定を除く。）並びに附則第二十三条及び第百二条の規定
    <sup>suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-7/sub-2</sup>
    the provisions of Article 5 (excluding the provision in that Article amending Article 34-6, paragraph (3) of the Act on General Rules for National Taxes and the provision amending Article 74-2 of that Act), and the provisions of Articles 23 and 102 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八**  略
  <sup>suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　令和十年四月一日
  <sup>suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9</sup>
  the following provisions: April 1, 2028;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第五条中国税通則法第七十四条の二の改正規定
    <sup>suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9/sub-2</sup>
    the provision in Article 5 amending Article 74-2 of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

### 第二十三条（国税通則法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-23 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-23</sup>

**第一項**  令和九年十月一日前に第五条の規定による改正前の国税通則法（以下この条及び附則第七十一条において「旧国税通則法」という。）第十一章第一節の規定により記録命令付差押え（旧国税通則法第百三十二条第一項に規定する記録命令付差押えをいう。以下この条において同じ。）に係る旧国税通則法第百三十二条第四項に規定する許可状が発せられた場合における当該記録命令付差押えについては、なお従前の例による。
<sup>suppl-5081-12/art-23/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-23/par-1</sup>
In the case where, before October 1, 2027, a warrant prescribed in Article 132, paragraph (4) of the Act on General Rules for National Taxes prior to the amendment by Article 5 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this Article and Article 71 of the Supplementary Provisions) relating to a seizure with a recording order (meaning a seizure with a recording order prescribed in Article 132, paragraph (1) of the Former Act on General Rules for National Taxes; the same applies hereinafter in this Article) has been issued pursuant to the provisions of Chapter XI, Section 1 of the Former Act on General Rules for National Taxes, the provisions then in force continue to govern that seizure with a recording order.
<sup>machine translation, not official</sup>

### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-99 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5081-12/art-99/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第百条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-100 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-100</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5081-12/art-100/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-100/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百二条（電磁的記録提供命令等における留意事項） — Points to Note in Orders to Provide Electronic or Magnetic Records, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-102 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-102</sup>

**第一項**  電磁的記録提供命令（第五条の規定による改正後の国税通則法（以下この条において「新国税通則法」という。）第百三十二条第一項又は第十条の規定による改正後の租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第十条の三第一項に規定する電磁的記録提供命令をいう。）により電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）を提供させ、又は電磁的記録に係る記録媒体の領置若しくは差押えをするに当たっては、デジタル社会において個人情報の保護がより重要となっていることに鑑み、できる限り新国税通則法第百三十一条第一項に規定する犯則事件又は租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第十条の二に規定する必要犯則情報と関連性を有しない個人情報を取得することとならないよう、特に留意しなければならない。
<sup>suppl-5081-12/art-102/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-102/par-1</sup>
In having, by an order to provide electronic or magnetic records (meaning an order to provide electronic or magnetic records prescribed in Article 132, paragraph (1) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) or Article 10-3, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. as amended by Article 10), electronic or magnetic records (meaning records made by an electronic method, a magnetic method, or any other method not recognizable to human perception, which are used in information processing by computers; the same applies hereinafter in this Article) provided, or in retaining or seizing recording media for electronic or magnetic records, particular care must be taken, in light of the fact that the protection of personal information has become more important in a digital society, to avoid, to the extent possible, acquiring personal information that has no relevance to the criminal tax case prescribed in Article 131, paragraph (1) of the New Act on General Rules for National Taxes or to the necessary criminal tax information prescribed in Article 10-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5081-12/art-1/par-1/item-7/sub-2: 附則第二十三条 → 国税通則法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5081-12/art-23 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-23
- suppl-5081-12/art-1/par-1/item-7/sub-2: 第百二条 → 国税通則法 附則第百二条 (Supplementary Provisions, Article 102), suppl-5081-12/art-102 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-102
- suppl-5081-12/art-23/par-1: この条 → 国税通則法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5081-12/art-23 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-23
- suppl-5081-12/art-99/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-5081-12/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1
- suppl-5081-12/art-99/par-1: この条 → 国税通則法 附則第九十九条 (Supplementary Provisions, Article 99), suppl-5081-12/art-99 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99
- suppl-5081-12/art-102/par-1: この条 → 国税通則法 附則第百二条 (Supplementary Provisions, Article 102), suppl-5081-12/art-102 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-102
- suppl-5081-12/art-102/par-1: 第百三十二条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/ch-11/from-art-131#art-132/par-1
- suppl-5081-12/art-102/par-1: 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第十条の三第一項 → e-Gov law 344AC0000000046, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection
- suppl-5081-12/art-102/par-1: 新国税通則法第百三十一条第一項 → 国税通則法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20271001_508AC0000000012/text/ch-11/from-art-131#art-131/par-1
- suppl-5081-12/art-102/par-1: 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第十条の二 → e-Gov law 344AC0000000046, 第十条の二 (Article 10-2), art-10-2 — not held in this collection

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text as 令和八年法律第十二号 leaves it, from 2027-10-01 (https://laws.e-gov.go.jp/law/337AC0000000066/20271001_508AC0000000012), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-060, translated 2026-09-18
- claude-opus-5[1m] — Machine translation of amended wording, batch national-tax-general-rules-act-amendments-20260918T180319-002, translated 2026-09-18
- claude-opus-5[1m] — Machine translation of amended wording, batch national-tax-general-rules-act-amendments-20260918T210015-001, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18