# 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-4301-7. 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-4301-7`
- 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-4301-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-4301-7
- 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 平成三〇年三月三一日法律第七号
<sup>suppl-4301-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1</sup>

**第一項**  この法律は、平成三十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-4301-7/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1</sup>
This Act comes into effect as of April 1, 2018; 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>

  **一から三まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成三十一年一月一日
  <sup>suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2019;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十一条中国税通則法第百五条の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 11 amending Article 105 of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

  **五及び六**  略
  <sup>suppl-4301-7/art-1/par-1/item-5-to-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-5-to-6 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-5-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和二年四月一日
  <sup>suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-7</sup>
  the following provisions: April 1, 2020.
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十一条中国税通則法第七十四条の二第一項の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1/par-1/item-7/sub-2</sup>
    the provisions of Article 11 amending Article 74-2, paragraph (1) of the Act on General Rules for National Taxes.
    <sup>machine translation, not official</sup>

### 第五十三条（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-4301-7/art-53 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-53 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-53</sup>

**第一項**  第十一条の規定による改正後の国税通則法第六十四条第三項の規定は、平成二十九年一月一日以後に同法第六十条第二項に規定する法定納期限（以下この条において「法定納期限」という。）が到来した国税について適用し、同日前に法定納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-4301-7/art-53/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-53/par-1</sup>
The provisions of Article 64, paragraph (3) of the Act on General Rules for National Taxes as amended by Article 11 apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of that Act (hereinafter referred to as the "statutory payment due date" in this Article) arrived on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory payment due date arrived before that date.
<sup>machine translation, not official</sup>

### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-143 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-143 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-143</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-4301-7/art-143/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-143/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>

### 第百四十四条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-144 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-144 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-144</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-4301-7/art-144/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-144/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-4301-7/art-53/par-1: 国税通則法第六十四条第三項 → 国税通則法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-64/par-3 · https://japanlaw.org/l/337AC0000000066/art-64/par-3
- suppl-4301-7/art-53/par-1: 同法第六十条第二項 → 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-4301-7/art-53/par-1: この条 → 国税通則法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4301-7/art-53 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-53 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-53
- suppl-4301-7/art-143/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-7/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-1
- suppl-4301-7/art-143/par-1: この条 → 国税通則法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4301-7/art-143 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-143 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-143

## Cited by

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

- 国税通則法 附則第五十三条第一項（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-4301-7/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-53/par-1
- 国税通則法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-4301-7/art-143/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-20260918T180319-055, 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