# 国税通則法 / Act on General Rules for National Taxes — 第百二十五条 (Article 125)

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- 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: 第百二十五条 (Article 125)（政令への委任） — address `art-125`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-125
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-125
- 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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### 第百二十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-125 · https://japanlaw.org/ja/national-tax-general-rules-act/art-125 · https://japanlaw.org/l/337AC0000000066/art-125</sup>

**第一項**  この法律に定めるもののほか、この法律の規定による通知に係る事項及び納税の猶予に関する申請の手続その他のこの法律の実施のための手続その他その執行に関し必要な事項は、政令で定める。
<sup>art-125/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-125/par-1 · https://japanlaw.org/l/337AC0000000066/art-125/par-1</sup>
Beyond what is provided for in this Act, matters concerning notices under the provisions of this Act, the procedures for applications concerning tax payment grace periods and other procedures for the implementation of this Act, and any other matters necessary for its enforcement are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_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-20260918T180319-032, 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