# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-3411-39`
- 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-3411-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3411-39
- 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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## 附　則 昭和四一年三月三一日法律第三九号
<sup>suppl-3411-39 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-39/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-1</sup>

**第一項**  この法律は、昭和四十一年四月一日から施行する。ただし、次に掲げる改正規定は、関税法等の一部を改正する法律（昭和四十一年法律第三十六号）附則第一項に規定する政令で定める日（以下「指定日」という。）から施行する。
<sup>suppl-3411-39/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-1/par-1</sup>
This Act comes into effect as of April 1, 1966; provided, however, that the following amending provisions come into effect as of the day specified by Cabinet Order referred to in paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Customs Act, etc. (Act No. 36 of 1966) (hereinafter referred to as the "designated day"):
<sup>machine translation, not official</sup>

  **一から六まで**  略
  <sup>suppl-3411-39/art-1/par-1/item-1-to-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-1/par-1/item-1-to-6 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-1/par-1/item-1-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  国税通則法第十六条、第二十一条、第二十三条、第三十条、第三十三条第三項及び第六十条第二項の改正規定
  <sup>suppl-3411-39/art-1/par-1/item-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-1/par-1/item-7</sup>
  the amending provisions of Articles 16, 21, 23 and 30, Article 33, paragraph (3) and Article 60, paragraph (2) of the Act on General Rules for National Taxes;
  <sup>machine translation, not official</sup>

  **八から十まで**  略
  <sup>suppl-3411-39/art-1/par-1/item-8-to-10 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-1/par-1/item-8-to-10 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-1/par-1/item-8-to-10</sup>
  Omitted
  <sup>machine translation, not official</sup>

### 第九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-39/art-9 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-9 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-9</sup>

**第一項**  関税法等の一部を改正する法律附則第一項から第六項まで、関税定率法の一部を改正する法律（昭和四十一年法律第三十七号）附則及び附則第一条から前条までに定めるもののほか、これらの法律及びこの法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3411-39/art-9/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3411-39/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3411-39/art-9/par-1</sup>
Beyond what is provided for in paragraphs (1) through (6) of the Supplementary Provisions of the Act Partially Amending the Customs Act, etc., the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act (Act No. 37 of 1966), and Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of those Acts and this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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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-20260918T180319-038, 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