# 国税通則法 / Act on General Rules for National Taxes — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（不服申立ての前置の特例） — address `suppl-3451-8/art-8` - 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-3451-8/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8 - 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. --- ### 第八条（不服申立ての前置の特例） — Special Provisions on Appeal as a Prerequisite caption: machine translation, not official suppl-3451-8/art-8 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-8 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8 **第一項** この法律の施行前に、旧法の規定により国税局長又は税関長に対してされた異議申立てがある場合における新法第百十五条第一項の規定の適用については、当該異議申立てに係る処分は異議申立てについての決定を経た後審査請求をすることができる処分に含まれないものとし、当該異議申立ては国税庁長官に対してされたものとする。 suppl-3451-8/art-8/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-8/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8/par-1 With regard to the application of the provisions of Article 115, paragraph (1) of the New Act in the case where there is an objection made to a regional commissioner or the director-general of a customs house pursuant to the provisions of the Former Act before the enforcement of this Act, the disposition pertaining to that objection is not to be included in the dispositions against which a request for review may be made after a determination on an objection, and that objection is to be regarded as having been made to the Commissioner of the National Tax Agency. machine translation, not official --- ## Cites - suppl-3451-8/art-8/par-1: 新法第百十五条第一項 → 国税通則法 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1 · https://japanlaw.org/l/337AC0000000066/art-115/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第九条第一項（政令への委任） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-9/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-20260918T180319-039, 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