# 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-4131-6. 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-4131-6` - 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-4131-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4131-6 - 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 平成一三年三月三〇日法律第六号 suppl-4131-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-6/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-1 **第一項** この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。 suppl-4131-6/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-1/par-1 This Act comes into effect as of March 31, 2001; provided, however, that the following provisions come into effect as of April 1 of the same year: machine translation, not official **一及び二** 略 suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-1/par-1/item-1-to-2 Omitted; machine translation, not official **三** 第四条から第十条までの規定並びに附則第十九条、第二十条、第二十六条、第二十七条及び第二十八条（会社更生法（昭和二十七年法律第百七十二号）第二百六十九条第三項に係る部分を除く。）の規定 suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-1/par-1/item-3 the provisions of Articles 4 through 10, and the provisions of Articles 19, 20, 26, 27, and 28 (excluding the part concerning Article 269, paragraph (3) of the Corporate Reorganization Act (Act No. 172 of 1952)) of the Supplementary Provisions. machine translation, not official ### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4131-6/art-10 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-10 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-10 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4131-6/art-10/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-10/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-10/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in respect of corporation tax for which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十九条（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-4131-6/art-19 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-19 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-19 **第一項** 第五条の規定による改正後の国税通則法第七十一条第二項の規定は、平成十三年四月一日以後に行われる同項に規定する分割等（以下この条において「分割等」という。）について適用し、同日前に行われた分割等については、なお従前の例による。 suppl-4131-6/art-19/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-19/par-1 The provisions of Article 71, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 5 apply to a corporate split, etc. as prescribed in that paragraph (hereinafter referred to as a "corporate split, etc." in this Article) carried out on or after April 1, 2001, and with regard to a corporate split, etc. carried out before that day, the provisions then in force continue to govern. machine translation, not official ### 第二十三条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4131-6/art-23 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-23 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-23 **第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。 suppl-4131-6/art-23/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-23/par-1 In addition to what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of the provisions of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-6/art-1/par-1/item-3: 附則第十九条 → 国税通則法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4131-6/art-19 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-19 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-19 - suppl-4131-6/art-19/par-1: 国税通則法第七十一条第二項 → 国税通則法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-2 · https://japanlaw.org/l/337AC0000000066/art-71/par-2 - suppl-4131-6/art-19/par-1: この条 → 国税通則法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4131-6/art-19 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-19 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-19 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-1/par-1/item-3 - 国税通則法 附則第十九条第一項（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-4131-6/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4131-6/art-19/par-1 --- ## 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-20260918T180319-044, 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