# 国税通則法 / Act on General Rules for National Taxes — 第七章の三 (Chapter 7-3) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3. 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: 第七章の三 (Chapter 7-3) — address `ch-7-3` - Text: the text as amended with effect from 2028-12-23 (The date on which the Act Partially Amending the Civil Code, etc. (Act No. 45 of 2026) comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20281223_508AC0000000046) - URL (this text's page, at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/national-tax-general-rules-act/ch-7-3 - 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. --- ## 第七章の三　行政手続法との関係 — Chapter VII-3 Relationship with the Administrative Procedure Act heading: machine translation, not official ch-7-3 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3 ### 第七十四条の十四（行政手続法の適用除外） — Exclusion from Application of the Administrative Procedure Act caption: machine translation, not official art-74-14 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3#art-74-14 **第一項** 行政手続法（平成五年法律第八十八号）第三条第一項（適用除外）に定めるもののほか、国税に関する法律に基づき行われる処分その他公権力の行使に当たる行為（酒税法第二章（酒類の製造免許及び酒類の販売業免許等）の規定に基づくものを除く。）については、行政手続法第二章（申請に対する処分）（第八条（理由の提示）を除く。）及び第三章（不利益処分）（第十四条（不利益処分の理由の提示）を除く。）の規定は、適用しない。 art-74-14/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3#art-74-14/par-1 Beyond what is provided for in Article 3, paragraph (1) (Exclusion from Application) of the Administrative Procedure Act (Act No. 88 of 1993), the provisions of Chapter II (Dispositions on Applications) (excluding Article 8 (Presentation of Reasons)) and Chapter III (Adverse Dispositions) (excluding Article 14 (Presentation of Reasons for Adverse Dispositions)) of the Administrative Procedure Act do not apply to dispositions and other acts constituting an exercise of public authority that are carried out under the national tax laws (excluding those based on the provisions of Chapter II (Liquor Manufacturing Licenses and Liquor Sales Business Licenses, etc.) of the Liquor Tax Act). machine translation, not official **第二項** 行政手続法第三条第一項、第四条第一項及び第三十五条第四項（適用除外）に定めるもののほか、国税に関する法律に基づく納税義務の適正な実現を図るために行われる行政指導（同法第二条第六号（定義）に規定する行政指導をいい、酒税法第二章及び酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）に定める事項に関するものを除く。）については、行政手続法第三十五条第三項（行政指導に係る書面の交付）及び第三十六条（複数の者を対象とする行政指導）の規定は、適用しない。 art-74-14/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3#art-74-14/par-2 Beyond what is provided for in Article 3, paragraph (1), Article 4, paragraph (1) and Article 35, paragraph (4) (Exclusion from Application) of the Administrative Procedure Act, the provisions of Article 35, paragraph (3) (Delivery of Documents Concerning Administrative Guidance) and Article 36 (Administrative Guidance Directed at Multiple Persons) of the Administrative Procedure Act do not apply to administrative guidance given to achieve the proper fulfillment of tax liability under the national tax laws (meaning administrative guidance prescribed in Article 2, item (vi) (Definitions) of that Act, and excluding administrative guidance concerning matters prescribed in Chapter II of the Liquor Tax Act and in the Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)). machine translation, not official **第三項** 国税に関する法律に基づき国の機関以外の者が提出先とされている届出（行政手続法第二条第七号に規定する届出をいう。）については、同法第三十七条（届出）の規定は、適用しない。 art-74-14/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/amendments/20281223_508AC0000000046/text/ch-7-3#art-74-14/par-3 The provisions of Article 37 (Notification) of the Administrative Procedure Act do not apply to a notification (meaning a notification prescribed in Article 2, item (vii) of that Act) for which the national tax laws designate a person other than a national government organ as the recipient. machine translation, not official --- ## Cites - art-74-14/par-1: 行政手続法（平成五年法律第八十八号）第三条第一項 → 行政手続法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/administrative-procedure-act/art-3/par-1 · https://japanlaw.org/l/405AC0000000088/art-3/par-1 - art-74-14/par-1: 第八条 → 行政手続法 第八条 (Article 8), art-8 — https://japanlaw.org/ja/administrative-procedure-act/art-8 · https://japanlaw.org/l/405AC0000000088/art-8 - art-74-14/par-1: 第十四条 → 行政手続法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/administrative-procedure-act/art-14 · https://japanlaw.org/l/405AC0000000088/art-14 - art-74-14/par-2: 行政手続法第三条第一項 → 行政手続法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/administrative-procedure-act/art-3/par-1 · https://japanlaw.org/l/405AC0000000088/art-3/par-1 - art-74-14/par-2: 第四条第一項 → 行政手続法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/administrative-procedure-act/art-4/par-1 · https://japanlaw.org/l/405AC0000000088/art-4/par-1 - art-74-14/par-2: 第三十五条第四項 → 行政手続法 第三十五条第四項 (Article 35, paragraph (4)), art-35/par-4 — https://japanlaw.org/ja/administrative-procedure-act/art-35/par-4 · https://japanlaw.org/l/405AC0000000088/art-35/par-4 - art-74-14/par-2: 同法第二条第六号 → 行政手続法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/administrative-procedure-act/art-2/par-1/item-6 · https://japanlaw.org/l/405AC0000000088/art-2/par-1/item-6 - art-74-14/par-2: 行政手続法第三十五条第三項 → 行政手続法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/administrative-procedure-act/art-35/par-3 · https://japanlaw.org/l/405AC0000000088/art-35/par-3 - art-74-14/par-2: 第三十六条 → 行政手続法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/administrative-procedure-act/art-36 · https://japanlaw.org/l/405AC0000000088/art-36 - art-74-14/par-3: 行政手続法第二条第七号 → 行政手続法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/administrative-procedure-act/art-2/par-1/item-7 · https://japanlaw.org/l/405AC0000000088/art-2/par-1/item-7 - art-74-14/par-3: 同法第三十七条 → 行政手続法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/administrative-procedure-act/art-37 · https://japanlaw.org/l/405AC0000000088/art-37 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text as 令和八年法律第四十六号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/337AC0000000066/20281223_508AC0000000046), 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-20260918T180319-022, 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