# 国税通則法 / Act on General Rules for National Taxes — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4191-6/art-1`
- 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-4191-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1</sup>

**第一項**  この法律は、平成十九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-4191-6/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2007; 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>

  **一から四まで**  略
  <sup>suppl-4191-6/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十年一月四日
  <sup>suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-5</sup>
  the following provisions: January 4, 2008;
  <sup>machine translation, not official</sup>

    **イ**  第九条中国税通則法第三十四条の二の次に五条を加える改正規定及び同法第九十七条第一項第二号の改正規定
    <sup>suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-5/sub-1</sup>
    the provisions of Article 9 adding five Articles after Article 34-2 of the Act on General Rules for National Taxes and the provisions amending Article 97, paragraph (1), item (ii) of that Act.
    <sup>machine translation, not official</sup>

  **六**  略
  <sup>suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7</sup>
  the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect.
  <sup>machine translation, not official</sup>

    **イからトまで**  略
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **チ**  第九条中国税通則法第二条第六号ハ（２）の改正規定、同法第七条の次に一条を加える改正規定、同法第九条の二の改正規定、同法第十五条第二項第三号の改正規定、同法第十八条第一項の改正規定、同法第十九条の改正規定（同条第二項中「同条」を「第二十六条」に改める部分を除く。）、同法第三十八条第一項の改正規定（「一に」を「いずれかに」に改める部分を除く。）、同法第五十七条第一項の改正規定及び同法第六十五条第三項第二号ロの改正規定並びに附則第五十三条の規定
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-1/par-1/item-7/sub-2</sup>
    the provisions of Article 9 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions adding one Article after Article 7 of that Act, the provisions amending Article 9-2 of that Act, the provisions amending Article 15, paragraph (2), item (iii) of that Act, the provisions amending Article 18, paragraph (1) of that Act, the provisions amending Article 19 of that Act (excluding the part replacing "that Article" with "Article 26" in paragraph (2) of that Article), the provisions amending Article 38, paragraph (1) of that Act (excluding the part replacing "一に" (under any one of, written with the numeral one) with "いずれかに" (under any of, written with the word for whichever)), the provisions amending Article 57, paragraph (1) of that Act and the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions of Article 53 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第五十三条 → 国税通則法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4191-6/art-53 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-53 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-53

## Cited by

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

- 国税通則法 附則第五十三条第一項（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-4191-6/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-53/par-1
- 国税通則法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4191-6/art-157/par-1

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## 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
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T212807-001, translated 2026-09-19
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18