# 国税通則法 / Act on General Rules for National Taxes — 第四十条 (Supplementary Provisions, Article 40) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-40. 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: 第四十条 (Supplementary Provisions, Article 40)（提出物件の留置きに関する経過措置） — address `suppl-4231-114/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-40 - 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. --- ### 第四十条（提出物件の留置きに関する経過措置） — Transitional Measures Concerning Retention of Submitted Articles caption: machine translation, not official 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 **第一項** 新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。 suppl-4231-114/art-40/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4231-114/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4231-114/art-40/par-1 The provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of the New Act on General Rules for National Taxes) of the New Act on General Rules for National Taxes apply to articles prescribed in Article 74-7 of the New Act on General Rules for National Taxes that are submitted on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4231-114/art-40/par-1: 新国税通則法第七十四条の七 → 国税通則法 第七十四条の七 (Article 74-7), art-74-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7 · https://japanlaw.org/l/337AC0000000066/art-74-7 - suppl-4231-114/art-40/par-1: 第七十四条の八 → 国税通則法 第七十四条の八 (Article 74-8), art-74-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-8 · https://japanlaw.org/l/337AC0000000066/art-74-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第一条第一項第五号ヨ（施行期日） — 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 --- ## 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