# 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-4221-6. 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-4221-6`
- 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-4221-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4221-6
- 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 平成二二年三月三一日法律第六号
<sup>suppl-4221-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1</sup>

**第一項**  この法律は、平成二十二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-4221-6/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2010; 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**  次に掲げる規定　平成二十二年六月一日
  <sup>suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-1</sup>
  the following provisions: June 1, 2010;
  <sup>machine translation, not official</sup>

    **イからカまで**  略
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヨ**  第十五条の規定（国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定を除く。）
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-1/sub-2</sup>
    the provisions of Article 15 (excluding the provisions amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act).
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十二年十月一日
  <sup>suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2010.
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  第十五条中国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定並びに附則第四十一条の規定
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 15 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act, and the provisions of Article 41 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第四十一条（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-4221-6/art-41 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41</sup>

**第一項**  第十五条の規定による改正後の国税通則法第七十一条第二項の規定は、平成二十二年十月一日以後に行われる同項に規定する分割等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）について適用し、同日前に行われた第十五条の規定による改正前の国税通則法第七十一条第二項に規定する分割等については、なお従前の例による。
<sup>suppl-4221-6/art-41/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41/par-1</sup>
The provisions of Article 71, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 15 apply to a corporate split, etc. prescribed in that paragraph that is carried out on or after October 1, 2010 (for a distribution in kind prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after that date), and the provisions then in force continue to govern a corporate split, etc. prescribed in Article 71, paragraph (2) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 15 that was carried out before that date.
<sup>machine translation, not official</sup>

### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-146 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-146 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-146</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-4221-6/art-146/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-146/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>

### 第百四十七条（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-4221-6/art-147 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-147 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-147</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-4221-6/art-147/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-147/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-147/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-4221-6/art-1/par-1/item-3/sub-2: 附則第四十一条 → 国税通則法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4221-6/art-41 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-41 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-41
- suppl-4221-6/art-41/par-1: 国税通則法第七十一条第二項 → 国税通則法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-71/par-2 · https://japanlaw.org/l/337AC0000000066/art-71/par-2
- suppl-4221-6/art-146/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4221-6/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1
- suppl-4221-6/art-146/par-1: この条 → 国税通則法 附則第百四十六条 (Supplementary Provisions, Article 146), suppl-4221-6/art-146 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-146 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-146

## 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三号ト（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-1/par-1/item-3/sub-2
- 国税通則法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4221-6/art-146/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
- claude-sonnet-5-5 — Machine translation, batch national-tax-general-rules-act-20261012T191046-001, translated 2026-10-13
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18