# 国税通則法 / Act on General Rules for National Taxes — 第五十四条 (Supplementary Provisions, Article 54) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54. 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: 第五十四条 (Supplementary Provisions, Article 54)（国税通則法の一部改正に伴う経過措置） — address `suppl-4281-15/art-54` - 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-4281-15/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54 - 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. --- ### 第五十四条（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-4281-15/art-54 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54 **第一項** 第六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。）第九条の二の規定は、平成二十九年一月一日以後に行われる同条に規定する合併等について適用する。 suppl-4281-15/art-54/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-1 The provisions of Article 9-2 of the Act on General Rules for National Taxes as amended by Article 6 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to a merger, etc. prescribed in that Article that takes place on or after January 1, 2017. machine translation, not official **第二項** 新国税通則法第六十一条第二項の規定は、平成二十九年一月一日以後に新国税通則法第六十条第二項に規定する法定納期限が到来する国税について適用する。 suppl-4281-15/art-54/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-2 The provisions of Article 61, paragraph (2) of the New Act on General Rules for National Taxes apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of the New Act on General Rules for National Taxes arrives on or after January 1, 2017. machine translation, not official **第三項** 新国税通則法第六十五条、第六十六条及び第六十八条の規定は、平成二十九年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（新国税通則法第六十八条第四項（同条第三項の重加算税に係る部分に限る。）の重加算税については国税通則法第二条第八号に規定する法定納期限とし、国税に関する法律の規定により当該法定申告期限又は法定納期限とみなされる期限を含む。以下この項において「法定申告期限等」という。）が到来する国税について適用し、同日前に法定申告期限等が到来した国税については、なお従前の例による。この場合において、同日前に法定申告期限等が到来した国税に係る第六条の規定による改正前の国税通則法（以下この条において「旧国税通則法」という。）第六十六条の無申告加算税（同条第五項の規定の適用があるものを除く。）又は旧国税通則法第六十八条の重加算税は、新国税通則法第六十六条第四項に規定する無申告加算税等とみなす。 suppl-4281-15/art-54/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-3 The provisions of Articles 65, 66 and 68 of the New Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (for the heavy additional tax under Article 68, paragraph (4) of the New Act on General Rules for National Taxes (limited to the part concerning the heavy additional tax under paragraph (3) of that Article), the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes, and including a time limit that is deemed to be that statutory tax return due date or statutory payment due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date, etc." in this paragraph) arrives on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory tax return due date, etc. arrived before that date. In this case, the additional tax for failure to file a return under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 6 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this Article) (excluding that to which the provisions of paragraph (5) of that Article apply) or the heavy additional tax under Article 68 of the Former Act on General Rules for National Taxes, on national tax for which the statutory tax return due date, etc. arrived before that date, is deemed to be the additional tax for failure to file a return, etc. prescribed in Article 66, paragraph (4) of the New Act on General Rules for National Taxes. machine translation, not official **第四項** 新国税通則法第百二十四条第一項の規定は、平成二十九年一月一日以後に提出する同項に規定する税務書類について適用し、同日前に提出した旧国税通則法第百二十四条第一項に規定する書類については、なお従前の例による。 suppl-4281-15/art-54/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54/par-4 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-4 The provisions of Article 124, paragraph (1) of the New Act on General Rules for National Taxes apply to tax documents prescribed in that paragraph that are submitted on or after January 1, 2017, and the provisions then in force continue to govern documents prescribed in Article 124, paragraph (1) of the Former Act on General Rules for National Taxes that were submitted before that date. machine translation, not official --- ## Cites - suppl-4281-15/art-54/par-1: この条 → 国税通則法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4281-15/art-54 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54 - suppl-4281-15/art-54/par-1: 第九条の二 → 国税通則法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-9-2 · https://japanlaw.org/l/337AC0000000066/art-9-2 - suppl-4281-15/art-54/par-2: 新国税通則法第六十一条第二項 → 国税通則法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-2 - suppl-4281-15/art-54/par-2: 新国税通則法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2 - suppl-4281-15/art-54/par-3: 新国税通則法第六十五条 → 国税通則法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/national-tax-general-rules-act/art-65 · https://japanlaw.org/l/337AC0000000066/art-65 - suppl-4281-15/art-54/par-3: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66 · https://japanlaw.org/l/337AC0000000066/art-66 - suppl-4281-15/art-54/par-3: 第六十八条 → 国税通則法 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68 · https://japanlaw.org/l/337AC0000000066/art-68 - suppl-4281-15/art-54/par-3: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7 - suppl-4281-15/art-54/par-3: 新国税通則法第六十八条第四項 → 国税通則法 第六十八条第四項 (Article 68, paragraph (4)), art-68/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-4 · https://japanlaw.org/l/337AC0000000066/art-68/par-4 - suppl-4281-15/art-54/par-3: 同条第三項 → 国税通則法 第六十八条第三項 (Article 68, paragraph (3)), art-68/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-3 · https://japanlaw.org/l/337AC0000000066/art-68/par-3 - suppl-4281-15/art-54/par-3: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 - suppl-4281-15/art-54/par-3: この項 → 国税通則法 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4281-15/art-54/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-3 - suppl-4281-15/art-54/par-3: この条 → 国税通則法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4281-15/art-54 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-54 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54 - suppl-4281-15/art-54/par-4: 新国税通則法第百二十四条第一項 → 国税通則法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-124/par-1 · https://japanlaw.org/l/337AC0000000066/art-124/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三号ニ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-1/par-1/item-3/sub-2 - 国税通則法 附則第五十四条第一項（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-4281-15/art-54/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-1 - 国税通則法 附則第五十四条第三項（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-4281-15/art-54/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-3 --- ## 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-20260918T180319-054, 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