# 国税通則法 / Act on General Rules for National Taxes — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3621-96/art-1`
- 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/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3621-96/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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.
  <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-20260918T180319-041, 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