# 国税通則法 / Act on General Rules for National Taxes — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-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: 第十二条 (Supplementary Provisions, Article 12)（国税の確定金額の端数計算に関する経過措置） — address `suppl-3371-66/art-12` - 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-12 - 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. --- ### 第十二条（国税の確定金額の端数計算に関する経過措置） — Transitional Measures for Calculation of Fractions of the Finalized Amount of National Tax caption: machine translation, not official suppl-3371-66/art-12 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-12 **第一項** 第九十一条（国税の確定金額の端数計算等）の規定は、この法律の施行後に計算する国税の確定金額（附則第六条第二項の規定により計算する延滞税の額を除く。）について適用し、この法律の施行前に計算した国税の確定金額については、従前の税法の規定により計算したところによる。 suppl-3371-66/art-12/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-12/par-1 The provisions of Article 91 (Calculation of Fractions of the Finalized Amount of National Tax, etc.) apply to the finalized amount of national tax calculated after the enforcement of this Act (excluding the amount of delinquent tax calculated pursuant to the provisions of Article 6, paragraph (2) of the Supplementary Provisions), and the finalized amount of national tax calculated before the enforcement of this Act is as calculated pursuant to the provisions of the Former Tax Laws. machine translation, not official --- ## Cites - suppl-3371-66/art-12/par-1: 第九十一条 → 国税通則法 第九十一条 (Article 91), art-91 — https://japanlaw.org/ja/national-tax-general-rules-act/art-91 - suppl-3371-66/art-12/par-1: 附則第六条第二項 → 国税通則法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3371-66/art-6/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-6/par-2 --- ## 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-20260918T180319-038, 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