# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13. 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: 附　則 (Supplementary Provisions) — address `suppl-4211-13` - 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-4211-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4211-13 - 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. --- ## 附　則 平成二一年三月三一日法律第一三号 suppl-4211-13 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4211-13/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-1 **第一項** この法律は、平成二十一年四月一日から施行する。 suppl-4211-13/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-1/par-1 This Act comes into effect on April 1, 2009. machine translation, not official ### 第七十八条（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-4211-13/art-78 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-78 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-78 **第一項** 前条の規定による改正後の国税通則法の規定は、施行日以後に課されるべき、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、施行日前に課されるべき、又は納付すべきであった地方道路税については、なお従前の例による。 suppl-4211-13/art-78/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-78/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-78/par-1 The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article apply to national tax that is to be imposed, or that is to be paid or collected, on or after the effective date, and the provisions then in force continue to govern local road tax that was to be imposed, or that was to be paid, before the effective date. machine translation, not official ### 第百一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4211-13/art-101 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-101 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-101 **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。 suppl-4211-13/art-101/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-101/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-101/par-1 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. machine translation, not official ### 第百二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4211-13/art-102 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-102 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-102 **第一項** この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。 suppl-4211-13/art-102/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-102/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-102/par-1 Matters necessary for the application of the provisions of the respective Acts as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order. machine translation, not official ### 第百三条 suppl-4211-13/art-103 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-103 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-103 **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。 suppl-4211-13/art-103/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-103/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-103/par-1 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. machine translation, not official --- ## Cites - suppl-4211-13/art-101/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4211-13/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-1 - suppl-4211-13/art-101/par-1: この条 → 国税通則法 附則第百一条 (Supplementary Provisions, Article 101), suppl-4211-13/art-101 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-101 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-101 - suppl-4211-13/art-102/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4211-13/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第百一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-101/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-101/par-1 - 国税通則法 附則第百二条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4211-13/art-102/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-102/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-20260918T180319-048, 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