# 国税通則法 / Act on General Rules for National Taxes — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（加算税に関する経過措置） — address `suppl-3371-66/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9 - 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. --- ### 第九条（加算税に関する経過措置） — Transitional Measures for Penalty Tax caption: machine translation, not official suppl-3371-66/art-9 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9 **第一項** 第六章第二節（加算税）の規定は、この法律の施行後に法定申告期限（不納付加算税については法定納期限とし、これらの期限のない国税については政令で定める日とする。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申告期限が到来した国税に係る過少申告加算税額、無申告加算税額、軽加算税額、源泉徴収加算税額及び重加算税額の賦課については、従前の税法の例による。 suppl-3371-66/art-9/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9/par-1 The provisions of Chapter VI, Section 2 (Penalty Tax) apply to national tax for which the statutory tax return due date (for penalty tax for non-payment, the statutory payment due date, and 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 imposition of the amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax pertaining to national tax for which the statutory tax return due date arrived before the enforcement of this Act is governed by the Former Tax Laws. machine translation, not official **第二項** 前項の規定により徴収すべき過少申告加算税額、無申告加算税額、軽加算税額、源泉徴収加算税額及び重加算税額は、国税の徴収に関する法律の規定の適用については、第六章第二節に規定する加算税とみなす。 suppl-3371-66/art-9/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9/par-2 The amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax to be collected pursuant to the provisions of the preceding paragraph are deemed to be penalty tax prescribed in Chapter VI, Section 2 for the purpose of applying the provisions of the laws concerning the collection of national taxes. machine translation, not official --- ## Cites - suppl-3371-66/art-9/par-1: この条 → 国税通則法 附則第九条 (Supplementary Provisions, Article 9), suppl-3371-66/art-9 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9 - suppl-3371-66/art-9/par-2: 前項 → 国税通則法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3371-66/art-9/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第九条第一項（加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9/par-1 - 国税通則法 附則第九条第二項（加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-9/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-9/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-20260918T180319-037, 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