# 国税通則法 / Act on General Rules for National Taxes — 第三十六条 (Supplementary Provisions, Article 36) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-36. 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: 第三十六条 (Supplementary Provisions, Article 36)（更正の請求に関する経過措置） — address `suppl-4231-114/art-36` - 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-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-36 - 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. --- ### 第三十六条（更正の請求に関する経過措置） — Transitional Measures Concerning Requests for Reassessment caption: machine translation, not official suppl-4231-114/art-36 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-36 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-36 **第一項** 第十七条の規定による改正後の国税通則法（以下「新国税通則法」という。）第二十三条第一項の規定は、施行日以後に同項に規定する法定申告期限が到来する国税について適用し、施行日前に第十七条の規定による改正前の国税通則法（以下「旧国税通則法」という。）第二十三条第一項に規定する法定申告期限が到来した国税については、なお従前の例による。 suppl-4231-114/art-36/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-36/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-36/par-1 The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 17 (hereinafter referred to as "the New Act on General Rules for National Taxes") apply to national tax for which the statutory tax return due date prescribed in that paragraph arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the statutory tax return due date prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 17 (hereinafter referred to as "the Former Act on General Rules for National Taxes") arrived before the effective date. machine translation, not official **第二項** 施行日から平成二十四年三月三十一日までの間における新国税通則法第二十三条第一項の規定の適用については、同項中「九年」とあるのは、「七年」とする。 suppl-4231-114/art-36/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-36/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-36/par-2 With regard to the application of the provisions of Article 23, paragraph (1) of the New Act on General Rules for National Taxes during the period from the effective date to March 31, 2012, the term "nine years" in that paragraph is deemed to be replaced with "seven years". machine translation, not official --- ## Cites - suppl-4231-114/art-36/par-1: 第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-4231-114/art-36/par-2: 新国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/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-20260918T180319-049, 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