# 国税通則法 / Act on General Rules for National Taxes — 第四条 (Supplementary Provisions, Article 4)

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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: 第四条 (Supplementary Provisions, Article 4)（繰上保全差押に関する経過措置） — address `suppl-3371-66/art-4`
- 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-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-4
- 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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### 第四条（繰上保全差押に関する経過措置） — Transitional Measures for Advance Preservative Seizure
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-66/art-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-4 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-4</sup>

**第一項**  第三十八条第三項及び第四項（繰上保全差押）の規定は、この法律の施行後に納税義務が成立した国税について適用する。
<sup>suppl-3371-66/art-4/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-4/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-4/par-1</sup>
The provisions of Article 38, paragraphs (3) and (4) (Advance Preservative Seizure) apply to national tax for which the tax liability is established after the enforcement of this Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3371-66/art-4/par-1: 第三十八条第三項 → 国税通則法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-3 · https://japanlaw.org/l/337AC0000000066/art-38/par-3
- suppl-3371-66/art-4/par-1: 第四項 → 国税通則法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-4 · https://japanlaw.org/l/337AC0000000066/art-38/par-4

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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-20260918T180319-037, 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