# 国税通則法 / Act on General Rules for National Taxes — 第百四十三条 (Supplementary Provisions, Article 143) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8/art-143. 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: 第百四十三条 (Supplementary Provisions, Article 143)（国税通則法の一部改正に伴う経過措置） — address `suppl-4151-8/art-143` - 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-4151-8/art-143 - 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. --- ### 第百四十三条（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-4151-8/art-143 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8/art-143 **第一項** 前条の規定（第二条第三号、第十五条第二項第七号、第四十六条第一項第一号イ及び第六十条第二項の改正規定に限る。以下この条において同じ。）による改正後の国税通則法の規定は、前条の規定の施行後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであった石油税については、なお従前の例による。 suppl-4151-8/art-143/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8/art-143/par-1 The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2); the same applies hereinafter in this Article) apply to national tax that is to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and with regard to petroleum tax that was to be imposed, or to be paid, before the provisions of that Article come into effect, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-8/art-143/par-1: この条 → 国税通則法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4151-8/art-143 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8/art-143 ## 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四号ト（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4151-8/art-1/par-1/item-4/sub-2 - 国税通則法 附則第百四十三条第一項（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-4151-8/art-143/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-20260918T180319-045, 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