# 国税通則法 / Act on General Rules for National Taxes — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（国税の更正、決定等の期間制限の特例に関する経過措置） — address `suppl-3371-66/art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-10 - e-Gov law ID: 337AC0000000066 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十条（国税の更正、決定等の期間制限の特例に関する経過措置） — Transitional Measures for Special Provisions on Time Limits for Reassessment, Determination, etc. of National Tax caption: machine translation, not official suppl-3371-66/art-10 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-10 **第一項** 第七十一条（国税の更正、決定等の期間制限の特例）の規定は、この法律の施行後に法定申告期限又は課税標準申告書の提出期限（これらの期限のない国税については、政令で定める日。以下この条において同じ。）が到来する国税について適用し、この法律の施行前に法定納期限又は課税標準申告書の提出期限に相当する期限又は時が到来した国税につき更正又は決定をすることができる期間については、従前の税法の例による。 suppl-3371-66/art-10/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-10/par-1 The provisions of Article 71 (Special Provisions on Time Limits for Determination and Reassessment of National Tax) apply to national tax for which the statutory tax return due date or the due date for filing a tax basis return (for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the period during which a reassessment or determination may be made with respect to national tax for which a due date or time corresponding to the statutory payment due date or the due date for filing a tax basis return arrived before the enforcement of this Act is governed by the Former Tax Laws. machine translation, not official --- ## Cites - suppl-3371-66/art-10/par-1: 第七十一条 → 国税通則法 第七十一条 (Article 71), art-71 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71 - suppl-3371-66/art-10/par-1: この条 → 国税通則法 附則第十条 (Supplementary Provisions, Article 10), suppl-3371-66/art-10 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第十条第一項（国税の更正、決定等の期間制限の特例に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-10/par-1 --- ## 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-20260918T180319-037, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-038, translated 2026-09-18 - This site's parser, version 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18