# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

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- 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-4181-10`
- 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-4181-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4181-10
- 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.

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## 附　則 平成一八年三月三一日法律第一〇号
<sup>suppl-4181-10 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1</sup>

**第一項**  この法律は、平成十八年四月一日から施行する。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。
<sup>suppl-4181-10/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十八年十月一日
  <sup>suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2006;
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第十条中国税通則法第七十一条第二項の改正規定
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 10 amending Article 71, paragraph (2) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成十九年一月一日
  <sup>suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2007.
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十条中国税通則法第六十五条第一項及び第三項第二号の改正規定、同法第六十六条の改正規定、同法第六十七条に一項を加える改正規定並びに同法第六十八条の改正規定並びに附則第七十三条、第七十四条及び第百六十二条の規定
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 10 amending Article 65, paragraph (1) and paragraph (3), item (ii) of the Act on General Rules for National Taxes, the provisions amending Article 66 of that Act, the provisions adding one paragraph to Article 67 of that Act, and the provisions amending Article 68 of that Act, and the provisions of Articles 73, 74, and 162 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第七十三条（無申告加算税に関する経過措置） — Transitional Measures Concerning Penalty Tax for Failure to File
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-73 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-73 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73</sup>

**第一項**  第十条の規定による改正後の国税通則法（以下この条及び次条において「新通則法」という。）第六十六条第二項、第三項及び第六項の規定は、平成十九年一月一日以後に新通則法第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含む。以下この条において「法定申告期限」という。）が到来する国税について適用し、同日前に法定申告期限が到来した国税に係る無申告加算税の賦課については、なお従前の例による。
<sup>suppl-4181-10/art-73/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73/par-1</sup>
The provisions of Article 66, paragraphs (2), (3), and (6) of the Act on General Rules for National Taxes as amended by the provisions of Article 10 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article and the following Article) apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the New Act on General Rules for National Taxes (including a due date that is deemed to be that statutory tax return due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory tax return due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for failure to file on national tax for which the statutory tax return due date arrived before that date.
<sup>machine translation, not official</sup>

### 第七十四条（不納付加算税に関する経過措置） — Transitional Measures Concerning Penalty Tax for Non-Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-74 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74</sup>

**第一項**  新通則法第六十七条第三項の規定は、平成十九年一月一日以後に新通則法第二条第八号に規定する法定納期限（国税に関する法律の規定により当該法定納期限とみなされる期限を含む。以下この条において「法定納期限」という。）が到来する源泉徴収による国税（新通則法第二条第二号に規定する源泉徴収による国税をいう。以下この条において同じ。）について適用し、同日前に法定納期限が到来した源泉徴収による国税に係る不納付加算税の賦課については、なお従前の例による。
<sup>suppl-4181-10/art-74/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74/par-1</sup>
The provisions of Article 67, paragraph (3) of the New Act on General Rules for National Taxes apply to national withholding tax (meaning national withholding tax prescribed in Article 2, item (ii) of the New Act on General Rules for National Taxes; the same applies hereinafter in this Article) for which the statutory payment due date prescribed in Article 2, item (viii) of the New Act on General Rules for National Taxes (including a due date that is deemed to be that statutory payment due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory payment due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for non-payment on national withholding tax for which the statutory payment due date arrived before that date.
<sup>machine translation, not official</sup>

### 第二百十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-211 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-211 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-211</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）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場合におけ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。
<sup>suppl-4181-10/art-211/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-211/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第二百十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-212 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-212 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-212</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4181-10/art-212/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-212/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-212/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4181-10/art-1/par-1/item-5/sub-2: 附則第七十三条 → 国税通則法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4181-10/art-73 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-73 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第七十四条 → 国税通則法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4181-10/art-74 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74
- suppl-4181-10/art-73/par-1: この条 → 国税通則法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4181-10/art-73 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-73 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73
- suppl-4181-10/art-73/par-1: 次条 → 国税通則法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4181-10/art-74 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74
- suppl-4181-10/art-73/par-1: 第六十六条第二項 → 国税通則法 第六十六条第二項 (Article 66, paragraph (2)), art-66/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-2
- suppl-4181-10/art-73/par-1: 第三項 → 国税通則法 第六十六条第四項 (Article 66, paragraph (4)), art-66/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-4 · https://japanlaw.org/l/337AC0000000066/art-66/par-4
- suppl-4181-10/art-73/par-1: 第六項 → 国税通則法 第六十六条第八項 (Article 66, paragraph (8)), art-66/par-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-8 · https://japanlaw.org/l/337AC0000000066/art-66/par-8
- suppl-4181-10/art-73/par-1: 新通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7
- suppl-4181-10/art-74/par-1: 新通則法第六十七条第三項 → 国税通則法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-67/par-3 · https://japanlaw.org/l/337AC0000000066/art-67/par-3
- suppl-4181-10/art-74/par-1: 新通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8
- suppl-4181-10/art-74/par-1: この条 → 国税通則法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4181-10/art-74 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74
- suppl-4181-10/art-74/par-1: 新通則法第二条第二号 → 国税通則法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-2
- suppl-4181-10/art-211/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4181-10/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1
- suppl-4181-10/art-211/par-1: この条 → 国税通則法 附則第二百十一条 (Supplementary Provisions, Article 211), suppl-4181-10/art-211 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-211 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-211

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 国税通則法 附則第一条第一項第五号ハ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-1/par-1/item-5/sub-2
- 国税通則法 附則第七十三条第一項（無申告加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-73/par-1
- 国税通則法 附則第七十四条第一項（不納付加算税に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-74/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-74/par-1
- 国税通則法 附則第二百十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4181-10/art-211/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-20260918T180319-047, 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