# 国税通則法 / Act on General Rules for National Taxes — 第七十八条 (Supplementary Provisions, Article 78)

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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: 第七十八条 (Supplementary Provisions, Article 78)（国税通則法の一部改正に伴う経過措置） — address `suppl-4211-13/art-78`
- 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/art-78
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4211-13/art-78
- 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
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

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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-20260918T180319-048, 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