# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69. 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: 附　則 (Supplementary Provisions) — address `suppl-4261-69` - 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-4261-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4261-69 - 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 平成二六年六月一三日法律第六九号 suppl-4261-69 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4261-69/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-1 **第一項** この法律は、行政不服審査法（平成二十六年法律第六十八号）の施行の日から施行する。 suppl-4261-69/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-1/par-1 This Act comes into effect as of the date on which the Administrative Complaint Review Act (Act No. 68 of 2014) comes into effect. machine translation, not official ### 第五条（経過措置の原則） — Principles for Transitional Measures caption: machine translation, not official suppl-4261-69/art-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-5 **第一項** 行政庁の処分その他の行為又は不作為についての不服申立てであってこの法律の施行前にされた行政庁の処分その他の行為又はこの法律の施行前にされた申請に係る行政庁の不作為に係るものについては、この附則に特別の定めがある場合を除き、なお従前の例による。 suppl-4261-69/art-5/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-5/par-1 With regard to an appeal against a disposition or other act or inaction of an administrative agency that concerns a disposition or other act of an administrative agency made before the enforcement of this Act or inaction of an administrative agency on an application filed before the enforcement of this Act, the provisions then in force continue to govern, except as otherwise provided for in these Supplementary Provisions. machine translation, not official ### 第六条（訴訟に関する経過措置） — Transitional Measures Concerning Litigation caption: machine translation, not official suppl-4261-69/art-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-6 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-6 **第一項** この法律による改正前の法律の規定により不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ訴えを提起できないこととされる事項であって、当該不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したもの（当該不服申立てが他の不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ提起できないとされる場合にあっては、当該他の不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したものを含む。）の訴えの提起については、なお従前の例による。 suppl-4261-69/art-6/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-6/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-6/par-1 With regard to the filing of an action concerning a matter for which, under the provisions of the Acts prior to the amendment by this Act, an action may not be filed until after a decision, determination or other act of an administrative agency on an appeal has been obtained, and for which the period within which that appeal was to be filed elapsed before the enforcement of this Act without that appeal being filed (including, in the case where that appeal may not be filed until after a decision, determination or other act of an administrative agency on another appeal has been obtained, a matter for which the period within which that other appeal was to be filed elapsed before the enforcement of this Act without that other appeal being filed), the provisions then in force continue to govern. machine translation, not official **第二項** この法律の規定による改正前の法律の規定（前条の規定によりなお従前の例によることとされる場合を含む。）により異議申立てが提起された処分その他の行為であって、この法律の規定による改正後の法律の規定により審査請求に対する裁決を経た後でなければ取消しの訴えを提起することができないこととされるものの取消しの訴えの提起については、なお従前の例による。 suppl-4261-69/art-6/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-6/par-2 With regard to the filing of an action for revocation of a disposition or other act against which an objection was filed under the provisions of the Acts prior to the amendment by this Act (including the cases in which the provisions then in force continue to govern pursuant to the provisions of the preceding Article) and for which, under the provisions of the Acts as amended by this Act, an action for revocation may not be filed until after a decision on a request for review has been obtained, the provisions then in force continue to govern. machine translation, not official **第三項** 不服申立てに対する行政庁の裁決、決定その他の行為の取消しの訴えであって、この法律の施行前に提起されたものについては、なお従前の例による。 suppl-4261-69/art-6/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-6/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-6/par-3 With regard to an action for revocation of a decision, determination or other act of an administrative agency on an appeal, where the action was filed before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official ### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4261-69/art-9 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-9 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-9 **第一項** この法律の施行前にした行為並びに附則第五条及び前二条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。 suppl-4261-69/art-9/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-9/par-1 With regard to the application of penal provisions to acts committed before the enforcement of this Act 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 Article 5 of the Supplementary Provisions and the preceding two Articles, the provisions then in force continue to govern. machine translation, not official ### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4261-69/art-10 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-10 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-10 **第一項** 附則第五条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4261-69/art-10/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-10/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-10/par-1 Beyond what is provided for in Article 5 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are prescribed by Cabinet Order. machine translation, not official --- ## Cites - suppl-4261-69/art-6/par-2: 前条 → 国税通則法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-69/art-5 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-5 - suppl-4261-69/art-9/par-1: 附則第五条 → 国税通則法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-69/art-5 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-5 - suppl-4261-69/art-10/par-1: 附則第五条から前条まで → 国税通則法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-69/art-5 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-5 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-5 - suppl-4261-69/art-10/par-1: 附則第五条から前条まで → 国税通則法 附則第六条 (Supplementary Provisions, Article 6), suppl-4261-69/art-6 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-6 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-6 - suppl-4261-69/art-10/par-1: 附則第五条から前条まで → 国税通則法 附則第九条 (Supplementary Provisions, Article 9), suppl-4261-69/art-9 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-9 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-9 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 附則第六条第二項（訴訟に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-6/par-2 - 国税通則法 附則第九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-9/par-1 - 国税通則法 附則第十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-10/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-10/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