# 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-3621-96. 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-3621-96` - 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-3621-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3621-96 - 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 昭和六二年九月二五日法律第九六号 suppl-3621-96 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-96/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-1 **第一項** この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-3621-96/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-1/par-1 This Act comes into effect as of October 1, 1987; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items: machine translation, not official **一** 第四条及び第五条の規定並びに第八条中国税通則法第十五条第二項第十一号の改正規定並びに附則第三十二条から第三十四条までの規定　公布の日の翌日 suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-1/par-1/item-1 the provisions of Articles 4 and 5, the provision in Article 8 amending Article 15, paragraph (2), item (xi) of the Act on General Rules for National Taxes, and the provisions of Articles 32 through 34 of the Supplementary Provisions: the day following the date of promulgation. machine translation, not official ### 第三十八条（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-3621-96/art-38 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38 **第一項** 第八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。）第六十五条第一項、第六十六条第一項並びに第六十八条第一項及び第二項の規定は、昭和六十二年十月一日以後に新通則法第二条第七号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。以下この条において「法定申告期限」という。）が到来する国税について適用し、同年十月一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、無申告加算税及び重加算税の賦課については、なお従前の例による。 suppl-3621-96/art-38/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-1 The provisions of Article 65, paragraph (1), Article 66, paragraph (1), and Article 68, paragraphs (1) and (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 8 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to national tax whose statutory tax return due date as prescribed in Article 2, item (vii) 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) 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 Article) arrives on or after October 1, 1987, and with regard to the imposition of penalty tax for understatement, penalty tax for failure to file, and heavy penalty tax on national tax whose statutory tax return due date arrived before October 1 of the same year, the provisions then in force continue to govern. machine translation, not official **第二項** 新通則法第百十九条第四項の規定は、昭和六十二年十月一日以後に法定申告期限（不納付加算税については、新通則法第二条第八号に規定する法定納期限とする。以下この項において「法定申告期限等」という。）が到来する国税に係る加算税の額の計算について適用し、同日前に法定申告期限等が到来した国税に係る加算税の額の計算については、なお従前の例による。 suppl-3621-96/art-38/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-2 The provisions of Article 119, paragraph (4) of the New Act on General Rules for National Taxes apply to the calculation of the amount of penalty tax on national tax whose statutory tax return due date (for penalty tax for non-payment, the statutory payment due date as prescribed in Article 2, item (viii) of the New Act on General Rules for National Taxes; hereinafter referred to as the "statutory tax return due date, etc." in this paragraph) arrives on or after October 1, 1987, and with regard to the calculation of the amount of penalty tax on national tax whose statutory tax return due date, etc. arrived before that day, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3621-96/art-38/par-1: この条 → 国税通則法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-3621-96/art-38 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38 - suppl-3621-96/art-38/par-1: 第六十五条第一項 → 国税通則法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65/par-1 · https://japanlaw.org/l/337AC0000000066/art-65/par-1 - suppl-3621-96/art-38/par-1: 第六十六条第一項 → 国税通則法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-1 · https://japanlaw.org/l/337AC0000000066/art-66/par-1 - suppl-3621-96/art-38/par-1: 第六十八条第一項 → 国税通則法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1 - suppl-3621-96/art-38/par-1: 第二項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2 - suppl-3621-96/art-38/par-1: 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-3621-96/art-38/par-1: 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-3621-96/art-38/par-2: 新通則法第百十九条第四項 → 国税通則法 第百十九条第四項 (Article 119, paragraph (4)), art-119/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-119/par-4 · https://japanlaw.org/l/337AC0000000066/art-119/par-4 - suppl-3621-96/art-38/par-2: 新通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 - suppl-3621-96/art-38/par-2: この項 → 国税通則法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-3621-96/art-38/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3621-96/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第三十八条第一項（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-3621-96/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/par-1 - 国税通則法 附則第三十八条第二項（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-3621-96/art-38/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-38/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-20260918T180319-041, 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