# 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-4261-10/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-4261-10/art-1
- e-Gov law ID: 337AC0000000066 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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-4261-10/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/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</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</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</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</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</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</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</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</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</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</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</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</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</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</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</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>

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## 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
- 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

## Cited by

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

- 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

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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-20260918T180319-051, translated 2026-09-18
- This site's parser, version 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18