# 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-4231-114/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-4231-114/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/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-4231-114/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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-4231-114/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; 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**  第十七条中国税通則法の目次の改正規定（「第百二十八条」を「第百二十九条」に改める部分に限る。）、同法第百二十八条第一項の改正規定、同条を同法第百二十九条とする改正規定及び同法第百二十七条を同法第百二十八条とし、同法第百二十六条の次に一条を加える改正規定（第百二十七条第一号に係る部分に限る。）　公布の日から起算して二月を経過した日
  <sup>suppl-4231-114/art-1/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-1</sup>
  the provisions of Article 17 amending the table of contents of the Act on General Rules for National Taxes (limited to the part replacing "Article 128" with "Article 129"), the provisions amending Article 128, paragraph (1) of that Act, the provisions renumbering that Article as Article 129 of that Act, and the provisions renumbering Article 127 of that Act as Article 128 of that Act and adding one Article after Article 126 of that Act (limited to the part concerning item (i) of Article 127): the day on which two months have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4231-114/art-1/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年四月一日
  <sup>suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2012;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十七条中国税通則法第二条第六号ハ（２）の改正規定及び附則第三十七条第二項の規定
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 17 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, and the provisions of Article 37, paragraph (2) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2013.
  <sup>machine translation, not official</sup>

    **イからカまで**  略
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヨ**  第十七条中国税通則法の目次の改正規定（「第百二十八条」を「第百二十九条」に改める部分を除く。）、同法第七十四条の二第一項の改正規定、同法第七章の二中同条を第七十四条の十四とし、同章を第七章の三とする改正規定、同法第七章の次に一章を加える改正規定及び同法第百二十六条の次に一条を加える改正規定（第百二十七条第一号に係る部分を除く。）並びに附則第三十九条から第四十一条までの規定
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 17 amending the table of contents of the Act on General Rules for National Taxes (excluding the part replacing "Article 128" with "Article 129"), the provisions amending Article 74-2, paragraph (1) of that Act, the provisions renumbering that Article as Article 74-14 in Chapter VII-2 of that Act and renumbering that Chapter as Chapter VII-3, the provisions adding one Chapter after Chapter VII of that Act, and the provisions adding one Article after Article 126 of that Act (excluding the part concerning item (i) of Article 127), and the provisions of Articles 39 through 41 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4231-114/art-1/par-1/item-3/sub-2: 附則第三十七条第二項 → 国税通則法 附則第三十七条第二項 (Supplementary Provisions, Article 37, paragraph (2)), suppl-4231-114/art-37/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-37/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-37/par-2
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第三十九条から第四十一条まで → 国税通則法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4231-114/art-39 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-39
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第三十九条から第四十一条まで → 国税通則法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4231-114/art-40 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-40 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-40
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第三十九条から第四十一条まで → 国税通則法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4231-114/art-41 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-41 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-41

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税通則法 附則第百四条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-104/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-20260918T180319-049, 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