# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4261-10`
- 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-4261-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4261-10
- 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 平成二六年三月三一日法律第一〇号
<sup>suppl-4261-10 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1</sup>

**第一項**  この法律は、平成二十六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-4261-10/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2014; 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　平成二十六年七月一日
  <sup>suppl-4261-10/art-1/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-1</sup>
  the following provisions: July 1, 2014;
  <sup>machine translation, not official</sup>

    **イ**  第七条中国税通則法第七十四条の九の改正規定並びに附則第三十九条第二項及び第百五十八条の規定
    <sup>suppl-4261-10/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-1/sub-1</sup>
    the provisions of Article 7 amending Article 74-9 of the Act on General Rules for National Taxes, and the provisions of Article 39, paragraph (2) and Article 158 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4261-10/art-1/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2015;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第七条中国税通則法第四十六条の改正規定、同条の次に一条を加える改正規定、同法第四十七条の改正規定、同法第四十九条の改正規定及び同法第六十三条の改正規定並びに附則第三十九条第一項の規定
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 7 amending Article 46 of the Act on General Rules for National Taxes, the provisions adding one Article after that Article, the provisions amending Article 47 of that Act, the provisions amending Article 49 of that Act, and the provisions amending Article 63 of that Act, and the provisions of Article 39, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **四及び五**  略
  <sup>suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-4-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第七条中国税通則法第十九条第四項第三号ハの改正規定（「第百四十五条第一項（外国法人に対する準用）」を「第百四十四条の十三第十二項（欠損金の繰戻しによる還付）」に改める部分に限る。）、同法第六十五条第三項第二号イの改正規定及び同号ロの改正規定
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-6/sub-2</sup>
    the provisions of Article 7 amending Article 19, paragraph (4), item (iii), (c) of the Act on General Rules for National Taxes (limited to the part replacing "Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations)" with "Article 144-13, paragraph (12) (Refund Due to Carryback of Loss)"), the provisions amending Article 65, paragraph (3), item (ii), (a) of that Act, and the provisions amending (b) of that item.
    <sup>machine translation, not official</sup>

  **七から十一まで**  略
  <sup>suppl-4261-10/art-1/par-1/item-7-to-11 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-7-to-11 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-7-to-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方法人税法の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-12</sup>
  the following provisions: the date on which the Local Corporation Tax Act comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第七条中国税通則法第十五条第二項第三号の改正規定、同法第十九条第四項第三号ハの改正規定（「第百四十五条第一項（外国法人に対する準用）」を「第百四十四条の十三第十二項（欠損金の繰戻しによる還付）」に改める部分を除く。）、同法第二十一条第二項の改正規定、同法第三十条の改正規定、同法第三十三条第二項の改正規定、同法第四十三条第二項の改正規定、同法第六十五条第三項第二号の改正規定（同号イの改正規定及び同号ロの改正規定を除く。）、同法第七十四条の二の改正規定、同法第七十五条第四項の改正規定並びに同法第八十五条第一項及び第八十六条第一項の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-12/sub-2</sup>
    the provisions of Article 7 amending Article 15, paragraph (2), item (iii) of the Act on General Rules for National Taxes, the provisions amending Article 19, paragraph (4), item (iii), (c) of that Act (excluding the part replacing "Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations)" with "Article 144-13, paragraph (12) (Refund Due to Carryback of Loss)"), the provisions amending Article 21, paragraph (2) of that Act, the provisions amending Article 30 of that Act, the provisions amending Article 33, paragraph (2) of that Act, the provisions amending Article 43, paragraph (2) of that Act, the provisions amending Article 65, paragraph (3), item (ii) of that Act (excluding the provisions amending (a) of that item and the provisions amending (b) of that item), the provisions amending Article 74-2 of that Act, the provisions amending Article 75, paragraph (4) of that Act, and the provisions amending Article 85, paragraph (1) and Article 86, paragraph (1) of that Act.
    <sup>machine translation, not official</sup>

### 第三十九条（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-4261-10/art-39 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39</sup>

**第一項**  第七条の規定による改正後の国税通則法（以下この条において「新国税通則法」という。）第四十六条から第四十七条まで及び第四十九条の規定は、平成二十七年四月一日以後に申請される新国税通則法第四十六条第一項から第三項までの規定による納税の猶予について適用し、同日前に申請された第七条の規定による改正前の国税通則法第四十六条第一項から第三項までの規定による納税の猶予については、なお従前の例による。
<sup>suppl-4261-10/art-39/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39/par-1</sup>
The provisions of Articles 46 through 47 and Article 49 of the Act on General Rules for National Taxes as amended by Article 7 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the New Act on General Rules for National Taxes that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes prior to the amendment by Article 7 that was applied for before that date.
<sup>machine translation, not official</sup>

**第二項**  新国税通則法第七十四条の九の規定は、平成二十六年七月一日以後にされる同条第一項の規定による通知について適用する。
<sup>suppl-4261-10/art-39/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39/par-2</sup>
The provisions of Article 74-9 of the New Act on General Rules for National Taxes apply to a notice under the provisions of paragraph (1) of that Article that is given on or after July 1, 2014.
<sup>machine translation, not official</sup>

### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-164 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-164 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-164</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-4261-10/art-164/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-164/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百六十五条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-165 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-165 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-165</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-4261-10/art-165/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-165/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4261-10/art-1/par-1/item-1/sub-1: 附則第三十九条第二項 → 国税通則法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4261-10/art-39/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39/par-2
- suppl-4261-10/art-1/par-1/item-3/sub-2: 附則第三十九条第一項 → 国税通則法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4261-10/art-39/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39/par-1
- suppl-4261-10/art-39/par-1: この条 → 国税通則法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4261-10/art-39 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39
- suppl-4261-10/art-39/par-1: 第四十六条から第四十七条まで → 国税通則法 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46 · https://japanlaw.org/l/337AC0000000066/art-46
- suppl-4261-10/art-39/par-1: 第四十六条から第四十七条まで → 国税通則法 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2 · https://japanlaw.org/l/337AC0000000066/art-46-2
- suppl-4261-10/art-39/par-1: 第四十六条から第四十七条まで → 国税通則法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/national-tax-general-rules-act/art-47 · https://japanlaw.org/l/337AC0000000066/art-47
- suppl-4261-10/art-39/par-1: 第四十九条 → 国税通則法 第四十九条 (Article 49), art-49 — https://japanlaw.org/ja/national-tax-general-rules-act/art-49 · https://japanlaw.org/l/337AC0000000066/art-49
- suppl-4261-10/art-39/par-1: 新国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- suppl-4261-10/art-39/par-1: 新国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2
- suppl-4261-10/art-39/par-1: 新国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3
- suppl-4261-10/art-39/par-2: 新国税通則法第七十四条の九 → 国税通則法 第七十四条の九 (Article 74-9), art-74-9 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9 · https://japanlaw.org/l/337AC0000000066/art-74-9
- suppl-4261-10/art-39/par-2: 同条第一項 → 国税通則法 第七十四条の九第一項 (Article 74-9, paragraph (1)), art-74-9/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-1
- suppl-4261-10/art-164/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4261-10/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1
- suppl-4261-10/art-164/par-1: この条 → 国税通則法 附則第百六十四条 (Supplementary Provisions, Article 164), suppl-4261-10/art-164 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-164 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-164

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 国税通則法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-1/sub-1
- 国税通則法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-1/par-1/item-3/sub-2
- 国税通則法 附則第三十九条第一項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39/par-1
- 国税通則法 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-164/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-20260918T180319-051, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-052, 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