# 国税通則法 / Act on General Rules for National Taxes — 第五十八条 (Supplementary Provisions, Article 58)

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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: 第五十八条 (Supplementary Provisions, Article 58)（国税通則法の一部改正に伴う経過措置） — address `suppl-3631-108/art-58`
- 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-3631-108/art-58
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3631-108/art-58
- 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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### 第五十八条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-108/art-58 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-108/art-58 · https://japanlaw.org/l/337AC0000000066/suppl-3631-108/art-58</sup>

**第一項**  前条の規定の施行前に課されるべき、又は納付し若しくは徴収されるべきであつた同条の規定による改正前の国税通則法第二条第三号（定義）に規定する消費税又は通行税については、なお従前の例による。
<sup>suppl-3631-108/art-58/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3631-108/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3631-108/art-58/par-1</sup>
With regard to consumption tax or travel tax as prescribed in Article 2, item (iii) (Definitions) of the Act on General Rules for National Taxes prior to the amendment by the provisions of the preceding Article that was to be imposed, or was to be paid or collected, before the provisions of that Article come into effect, the provisions then in force continue to govern.
<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