# 国税通則法 / Act on General Rules for National Taxes — 第三十八条 (Supplementary Provisions, Article 38) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-38. 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: 第三十八条 (Supplementary Provisions, Article 38)（国税の徴収権の消滅時効に関する経過措置） — address `suppl-4231-114/art-38` - 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-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-38 - 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. --- ### 第三十八条（国税の徴収権の消滅時効に関する経過措置） — Transitional Measures Concerning Extinctive Prescription of the Right to Collection of National Tax caption: machine translation, not official suppl-4231-114/art-38 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-38 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-38 **第一項** 新国税通則法第七十二条第一項（新国税通則法第七十条第三項に係る部分に限る。）の規定は、施行日以後に新国税通則法第七十条第一項に定める期限又は日が到来する国税について適用し、施行日前に旧国税通則法第七十条第一項に定める期限又は日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-38/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-38/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-38/par-1 The provisions of Article 72, paragraph (1) of the New Act on General Rules for National Taxes (limited to the part concerning Article 70, paragraph (3) of the New Act on General Rules for National Taxes) apply to national tax for which the due date or date specified in Article 70, paragraph (1) of the New Act on General Rules for National Taxes arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the due date or date specified in Article 70, paragraph (1) of the Former Act on General Rules for National Taxes arrived before the effective date. machine translation, not official --- ## Cites - suppl-4231-114/art-38/par-1: 新国税通則法第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1 - suppl-4231-114/art-38/par-1: 新国税通則法第七十条第三項 → 国税通則法 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-3 · https://japanlaw.org/l/337AC0000000066/art-70/par-3 - suppl-4231-114/art-38/par-1: 新国税通則法第七十条第一項 → 国税通則法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-1 · https://japanlaw.org/l/337AC0000000066/art-70/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