# 国税通則法 / Act on General Rules for National Taxes — 第三十九条 (Supplementary Provisions, Article 39) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98/art-39. 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: 第三十九条 (Supplementary Provisions, Article 39)（その他の経過措置の政令への委任） — address `suppl-4141-98/art-39` - 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-4141-98/art-39 - 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. --- ### 第三十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4141-98/art-39 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98/art-39 **第一項** この法律に規定するもののほか、公社法及びこの法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4141-98/art-39/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98/art-39/par-1 In addition to what is provided for in this Act, transitional measures necessary for the enforcement of the Public Corporation Act and this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. 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一号（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4141-98/art-1/par-1/item-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