# 国税通則法 / Act on General Rules for National Taxes — 第三十九条 (Supplementary Provisions, Article 39) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-10/art-39. 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: 第三十九条 (Supplementary Provisions, Article 39)（国税通則法の一部改正に伴う経過措置） — address `suppl-4261-10/art-39` - 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-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4261-10/art-39 - 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 caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official --- ## Cites - 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 ## Cited by 3 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 --- ## 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-20260918T180319-052, 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