# 国税通則法 / Act on General Rules for National Taxes — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（委員等の任期に関する経過措置） — address `suppl-4111-102/art-28` - 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-4111-102/art-28 - e-Gov law ID: 337AC0000000066 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二十八条（委員等の任期に関する経過措置） — Transitional Measures Concerning the Terms of Office of Members, etc. caption: machine translation, not official suppl-4111-102/art-28 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102/art-28 **第一項** この法律の施行の日の前日において次に掲げる従前の審議会その他の機関の会長、委員その他の職員である者（任期の定めのない者を除く。）の任期は、当該会長、委員その他の職員の任期を定めたそれぞれの法律の規定にかかわらず、その日に満了する。 suppl-4111-102/art-28/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102/art-28/par-1 The terms of office of persons who, as of the day before the date on which this Act comes into effect, are chairpersons, members, or other personnel of the former councils or other organs listed below (excluding persons whose terms of office are not fixed) expire on that day, notwithstanding the provisions of the respective Acts that set the terms of office of those chairpersons, members, or other personnel: machine translation, not official **一から二十一まで** 略 suppl-4111-102/art-28/par-1/item-1-to-21 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102/art-28/par-1/item-1-to-21 Omitted; machine translation, not official **二十二** 国税審査会 suppl-4111-102/art-28/par-1/item-22 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102/art-28/par-1/item-22 the National Tax Examination Board. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-102/art-1/par-1/item-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-20260918T180319-043, translated 2026-09-18 - This site's parser, version 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18