# 国税通則法 / Act on General Rules for National Taxes — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（利子税額及び延滞加算税額に関する経過措置） — address `suppl-3371-66/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7 - 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. --- ### 第七条（利子税額及び延滞加算税額に関する経過措置） — Transitional Measures for the Amount of Interest Tax and the Amount of Delinquency Additional Tax caption: machine translation, not official suppl-3371-66/art-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-7 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7 **第一項** この法律の施行前に課した、又は課すべきであつた国税につき従前の税法の規定により納付し、又は徴収すべきであつた利子税額及び延滞加算税額（延滞加算税額については、この法律の施行前に従前の税法の規定による督促がされた国税に係るものに限る。）については、従前の税法の例による。ただし、これらの額の計算上の期間は、この法律の施行の日の前日までとする。 suppl-3371-66/art-7/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-7/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7/par-1 The amount of interest tax and the amount of delinquency additional tax that was to be paid or collected pursuant to the provisions of the Former Tax Laws with respect to national tax imposed or to be imposed before the enforcement of this Act (with regard to the amount of delinquency additional tax, limited to that pertaining to national tax for which a demand has been made pursuant to the provisions of the Former Tax Laws before the enforcement of this Act) are governed by the Former Tax Laws; provided, however, that the period used in calculating these amounts is to end on the day preceding the date of enforcement of this Act. machine translation, not official **第二項** 前項の場合において、同項の利子税額でこの法律の施行後において更正又は決定により納付すべきこととなるものについては、従前の税法の例による納税の告知に代えて、その額をその計算の基礎となつた国税の額にあわせて納付すべき旨を更正通知書又は決定通知書に記載するものとする。 suppl-3371-66/art-7/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-7/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7/par-2 In the case referred to in the preceding paragraph, with regard to the amount of interest tax referred to in that paragraph that becomes payable through a reassessment or determination after the enforcement of this Act, instead of a notice of tax payment under the Former Tax Laws, a statement that the amount is to be paid together with the amount of national tax that formed the basis of its calculation is to be entered in the written notice of reassessment or the written notice of determination. machine translation, not official --- ## Cites - suppl-3371-66/art-7/par-2: 前項 → 国税通則法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3371-66/art-7/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-7/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第六条第三項（延滞税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-6/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-6/par-3 - 国税通則法 附則第七条第二項（利子税額及び延滞加算税額に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-7/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-7/par-2 - 国税通則法 附則第八条第一項（利子税額等の徴収に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-8/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-8/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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18