# 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-4111-160. 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-4111-160` - 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-4111-160 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4111-160 - 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 平成一一年一二月二二日法律第一六〇号 suppl-4111-160 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160 · https://japanlaw.org/l/337AC0000000066/suppl-4111-160 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-160/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4111-160/art-1 **第一項** この法律（第二条及び第三条を除く。）は、平成十三年一月六日から施行する。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-4111-160/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4111-160/art-1/par-1 This Act (excluding Articles 2 and 3) comes into effect as of January 6, 2001; 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** 第九百九十五条（核原料物質、核燃料物質及び原子炉の規制に関する法律の一部を改正する法律附則の改正規定に係る部分に限る。）、第千三百五条、第千三百六条、第千三百二十四条第二項、第千三百二十六条第二項及び第千三百四十四条の規定　公布の日 suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4111-160/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4111-160/art-1/par-1/item-1 the provisions of Article 995 (limited to the part concerning the provisions amending the Supplementary Provisions of the Act Partially Amending the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors), Article 1305, Article 1306, Article 1324, paragraph (2), Article 1326, paragraph (2), and Article 1344: the date of promulgation. machine translation, not official --- ## 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 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18