# 国税通則法 / Act on General Rules for National Taxes — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4291-4`
- 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-4291-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4291-4
- 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 平成二九年三月三一日法律第四号
<sup>suppl-4291-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1</sup>

**第一項**  この法律は、平成二十九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-4291-4/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1</sup>
This Act comes into effect as of April 1, 2017; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十九年十月一日
  <sup>suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2017;
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  第八条中国税通則法第七十一条第二項の改正規定
    <sup>suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 8 amending Article 71, paragraph (2) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成三十年一月一日
  <sup>suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2018;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第八条中国税通則法第三十四条の二（見出しを含む。）の改正規定及び附則第四十条第一項の規定
    <sup>suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 8 amending Article 34-2 of the Act on General Rules for National Taxes (including its heading), and the provisions of Article 40, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成三十年四月一日
  <sup>suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2018.
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第八条の規定（同条中国税通則法第十九条第四項第三号ハの改正規定、同法第三十四条の二（見出しを含む。）の改正規定及び同法第七十一条第二項の改正規定を除く。）並びに附則第四十条第二項及び第三項、第百五条、第百六条、第百八条から第百十四条まで、第百十八条、第百二十四条、第百二十五条、第百二十九条から第百三十三条まで、第百三十五条並びに第百三十六条の規定
    <sup>suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 8 (excluding the provisions in that Article amending Article 19, paragraph (4), item (iii), (c) of the Act on General Rules for National Taxes, amending Article 34-2 of that Act (including its heading) and amending Article 71, paragraph (2) of that Act), and the provisions of Article 40, paragraphs (2) and (3), Articles 105 and 106, Articles 108 through 114, Article 118, Articles 124 and 125, Articles 129 through 133, and Articles 135 and 136 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第四十条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-40 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40</sup>

**第一項**  新国税通則法第三十四条の二の規定は、平成三十年一月一日以後に納付する国税について適用し、同日前に納付した国税については、なお従前の例による。
<sup>suppl-4291-4/art-40/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-1</sup>
The provisions of Article 34-2 of the new Act on General Rules for National Taxes apply to national tax paid on or after January 1, 2018, and the provisions then in force continue to govern national tax paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新国税通則法第六十八条の規定は、平成三十年四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（国税に関する法律の規定により当該法定申告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」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が到来した国税については、なお従前の例による。
<sup>suppl-4291-4/art-40/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2</sup>
The provisions of Article 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 (including a time limit that is deemed to be that statutory tax return due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after April 1, 2018, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before that date.
<sup>machine translation, not official</sup>

**第三項**  新国税通則法第十一章第二節の規定は、平成三十年四月一日以後にした行為に係る国税（前項の規定によりなお従前の例によることとされる国税を除く。）に関する犯則事件の処分について適用する。
<sup>suppl-4291-4/art-40/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-3</sup>
The provisions of Chapter XI, Section 2 of the new Act on General Rules for National Taxes apply to the disposition of criminal cases concerning national tax (excluding national tax which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph) that pertains to acts committed on or after April 1, 2018.
<sup>machine translation, not official</sup>

### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-140 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-140 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-140</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則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。
<sup>suppl-4291-4/art-140/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-140/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) 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 these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十一条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-141 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-141 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-141</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4291-4/art-141/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-141/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4291-4/art-1/par-1/item-4/sub-2: 附則第四十条第一項 → 国税通則法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4291-4/art-40/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-1
- suppl-4291-4/art-1/par-1/item-5/sub-2: 附則第四十条第二項 → 国税通則法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4291-4/art-40/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2
- suppl-4291-4/art-1/par-1/item-5/sub-2: 第三項 → 国税通則法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4291-4/art-40/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-3
- suppl-4291-4/art-40/par-1: 新国税通則法第三十四条の二 → 国税通則法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-34-2 · https://japanlaw.org/l/337AC0000000066/art-34-2
- suppl-4291-4/art-40/par-2: 新国税通則法第六十八条 → 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-4291-4/art-40/par-2: 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-4291-4/art-40/par-2: この項 → 国税通則法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4291-4/art-40/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2
- suppl-4291-4/art-40/par-3: 前項 → 国税通則法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4291-4/art-40/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2
- suppl-4291-4/art-140/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-4/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1
- suppl-4291-4/art-140/par-1: この条 → 国税通則法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-140 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-140

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 国税通則法 附則第一条第一項第四号ハ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-4/sub-2
- 国税通則法 附則第一条第一項第五号ニ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-1/par-1/item-5/sub-2
- 国税通則法 附則第四十条第二項（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-4291-4/art-40/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-2
- 国税通則法 附則第四十条第三項（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-4291-4/art-40/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-40/par-3
- 国税通則法 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4291-4/art-140/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-20260918T180319-054, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-055, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T182609-001, 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