# 国税通則法 / Act on General Rules for National Taxes — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4131-6/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（国税通則法の一部改正に伴う経過措置） — address `suppl-4131-6/art-19` - 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/art-19 - 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 **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 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 --- ## Cites - 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 - 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 ## 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 - 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 --- ## 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 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18