# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5. 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: 附　則 (Supplementary Provisions) — address `suppl-3591-5` - 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-3591-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3591-5 - 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. --- ## 附　則 昭和五九年三月三一日法律第五号 suppl-3591-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3591-5/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-1 **第一項** この法律は、昭和五十九年四月一日から施行する。 suppl-3591-5/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-1/par-1 This Act comes into effect as of April 1, 1984. machine translation, not official ### 第十二条（国税通則法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes caption: machine translation, not official suppl-3591-5/art-12 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12 **第一項** 第三条の規定による改正後の国税通則法（以下この条において「新通則法」という。）第三十七条第二項（督促）、第五十二条第三項（担保の処分）、第六十条第二項（延滞税）並びに第六十三条第一項及び第五項（納税の猶予等の場合の延滞税の免除）の規定は、施行日以後に新通則法第六十条第二項に規定する納期限（新通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限を含む。以下この項において「納期限」という。）が到来する国税について適用し、施行日前に納期限が到来した国税については、なお従前の例による。 suppl-3591-5/art-12/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-1 The provisions of Article 37, paragraph (2) (Demand for Payment), Article 52, paragraph (3) (Disposition of Security), Article 60, paragraph (2) (Delinquent Tax), and Article 63, paragraphs (1) and (5) (Exemption from Delinquent Tax in Cases of a Tax Payment Grace Period, etc.) of the Act on General Rules for National Taxes as amended by the provisions of Article 3 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to national tax whose due date for payment as prescribed in Article 60, paragraph (2) of the New Act on General Rules for National Taxes (including the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) of the New Act on General Rules for National Taxes; hereinafter referred to as the "due date for payment" in this paragraph) arrives on or after the effective date, and with regard to national tax whose due date for payment arrived before the effective date, the provisions then in force continue to govern. machine translation, not official **第二項** 新通則法第六十三条第四項の規定は、施行日以後における徴収の猶予がされている期間に係る延滞税の額の計算について適用する。 suppl-3591-5/art-12/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-2 The provisions of Article 63, paragraph (4) of the New Act on General Rules for National Taxes apply to the calculation of the amount of delinquent tax for a period during which a collection grace period is in effect on or after the effective date. machine translation, not official **第三項** 新通則法第六十五条第二項及び第三項（過少申告加算税）の規定は、施行日以後に新通則法第二条第七号（定義）に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、新通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書については、当該申告書を提出した日とする。以下この項において「法定申告期限」という。）が到来する国税について適用し、施行日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の賦課については、なお従前の例による。 suppl-3591-5/art-12/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-3 The provisions of Article 65, paragraphs (2) and (3) (Penalty Tax for Understatement) of the New Act on General Rules for National Taxes apply to national tax whose statutory tax return due date as prescribed in Article 2, item (vii) (Definitions) of the New Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions on the Period Serving as the Basis for Calculating the Amount of Delinquent Tax) of the New Act on General Rules for National Taxes, meaning the day on which that return was filed; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after the effective date, and with regard to the imposition of penalty tax for understatement on national tax whose statutory tax return due date arrived before the effective date, the provisions then in force continue to govern. machine translation, not official **第四項** 新通則法第百十六条（原告が行うべき証拠の申出）の規定は、施行日以後に提起される同条に規定する処分の取消しの訴えについて適用し、施行日前に提起された第三条の規定による改正前の国税通則法第百十六条第一項（証拠申出の順序）に規定する抗告訴訟については、なお従前の例による。 suppl-3591-5/art-12/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-4 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-4 The provisions of Article 116 (Offer of Evidence to Be Made by the Plaintiff) of the New Act on General Rules for National Taxes apply to an action for the revocation of a disposition prescribed in that Article that is filed on or after the effective date, and with regard to an action for the judicial review of an administrative disposition prescribed in Article 116, paragraph (1) (Order of Offers of Evidence) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 3 that was filed before the effective date, the provisions then in force continue to govern. machine translation, not official **第五項** 新通則法第百十八条から第百二十条まで（端数計算等）の規定は、施行日以後における附帯税若しくは還付加算金又は国税の確定金額に係る分割金額の計算について適用し、施行日前における附帯税若しくは還付加算金又は国税の確定金額に係る分割金額の計算については、なお従前の例による。 suppl-3591-5/art-12/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-5 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-5 The provisions of Articles 118 through 120 (Rounding of Fractions, etc.) of the New Act on General Rules for National Taxes apply to the calculation, on or after the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, and with regard to the calculation, before the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3591-5/art-12/par-1: この条 → 国税通則法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3591-5/art-12 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12 - suppl-3591-5/art-12/par-1: 第三十七条第二項 → 国税通則法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-37/par-2 · https://japanlaw.org/l/337AC0000000066/art-37/par-2 - suppl-3591-5/art-12/par-1: 第五十二条第三項 → 国税通則法 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-52/par-3 · https://japanlaw.org/l/337AC0000000066/art-52/par-3 - suppl-3591-5/art-12/par-1: 第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - suppl-3591-5/art-12/par-1: 第六十三条第一項 → 国税通則法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-1 · https://japanlaw.org/l/337AC0000000066/art-63/par-1 - suppl-3591-5/art-12/par-1: 第五項 → 国税通則法 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-5 · https://japanlaw.org/l/337AC0000000066/art-63/par-5 - suppl-3591-5/art-12/par-1: 新通則法第三十八条第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/art-38/par-2 - suppl-3591-5/art-12/par-1: この項 → 国税通則法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3591-5/art-12/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-1 - suppl-3591-5/art-12/par-2: 新通則法第六十三条第四項 → 国税通則法 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-63/par-4 · https://japanlaw.org/l/337AC0000000066/art-63/par-4 - suppl-3591-5/art-12/par-3: 新通則法第六十五条第二項 → 国税通則法 第六十五条第二項 (Article 65, paragraph (2)), art-65/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-2 · https://japanlaw.org/l/337AC0000000066/art-65/par-2 - suppl-3591-5/art-12/par-3: 第三項 → 国税通則法 第六十五条第三項 (Article 65, paragraph (3)), art-65/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-3 · https://japanlaw.org/l/337AC0000000066/art-65/par-3 - suppl-3591-5/art-12/par-3: 新通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7 - suppl-3591-5/art-12/par-3: 新通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2 - suppl-3591-5/art-12/par-3: この項 → 国税通則法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3591-5/art-12/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-3 - suppl-3591-5/art-12/par-4: 新通則法第百十六条 → 国税通則法 第百十六条 (Article 116), art-116 — https://japanlaw.org/ja/national-tax-general-rules-act/art-116 · https://japanlaw.org/l/337AC0000000066/art-116 - suppl-3591-5/art-12/par-5: 新通則法第百十八条から第百二十条まで → 国税通則法 第百十八条 (Article 118), art-118 — https://japanlaw.org/ja/national-tax-general-rules-act/art-118 · https://japanlaw.org/l/337AC0000000066/art-118 - suppl-3591-5/art-12/par-5: 新通則法第百十八条から第百二十条まで → 国税通則法 第百十九条 (Article 119), art-119 — https://japanlaw.org/ja/national-tax-general-rules-act/art-119 · https://japanlaw.org/l/337AC0000000066/art-119 - suppl-3591-5/art-12/par-5: 新通則法第百十八条から第百二十条まで → 国税通則法 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/national-tax-general-rules-act/art-120 · https://japanlaw.org/l/337AC0000000066/art-120 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第十二条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-1 - 国税通則法 附則第十二条第三項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3591-5/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-3591-5/art-12/par-3 --- ## 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-20260918T180319-041, 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