# 国税通則法 / Act on General Rules for National Taxes — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4261-69/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（経過措置の原則） — address `suppl-4261-69/art-5` - 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/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4261-69/art-5 - 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 ## 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