# 国税通則法 / Act on General Rules for National Taxes — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（国税通則法の一部改正に伴う経過措置） — address `suppl-5031-11/art-13` - 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-5031-11/art-13 - e-Gov law ID: 337AC0000000066 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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 caption: machine translation, not official suppl-5031-11/art-13 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11/art-13 **第一項** 第五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。）第七十四条の二第五項の規定は、令和三年七月一日以後に法人税等（法人税、地方法人税又は消費税をいう。以下この条において同じ。）に関する調査に係る新国税通則法第七十四条の二第一項第二号又は第三号に定める者に対して行う同項の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている法人税等に関する調査（同日前に第五条の規定による改正前の国税通則法第七十四条の二第一項第二号イ又は第三号イに掲げる者に対して同項の規定による質問、検査又は提示若しくは提出の要求を行っていたものに限る。）に係るものを除く。）について適用する。 suppl-5031-11/art-13/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11/art-13/par-1 The provisions of Article 74-2, paragraph (5) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the New Act on General Rules for National Taxes that are made on or after July 1, 2021 to a person specified in item (ii) or item (iii) of that paragraph in connection with an investigation concerning corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; hereinafter the same applies in this Article) (excluding those pertaining to an investigation concerning corporation tax, etc. that has been continuing since before that date (limited to an investigation in which, before that date, questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 5 had been made to a person listed in item (ii), (a) or item (iii), (a) of that paragraph)). machine translation, not official --- ## Cites - suppl-5031-11/art-13/par-1: この条 → 国税通則法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5031-11/art-13 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11/art-13 - suppl-5031-11/art-13/par-1: 第七十四条の二第五項 → 国税通則法 第七十四条の二第五項 (Article 74-2, paragraph (5)), art-74-2/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-5 - suppl-5031-11/art-13/par-1: 新国税通則法第七十四条の二第一項第二号 → 国税通則法 第七十四条の二第一項第二号 (Article 74-2, paragraph (1), item (ii)), art-74-2/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-1/item-2 - suppl-5031-11/art-13/par-1: 第三号 → 国税通則法 第七十四条の二第一項第三号 (Article 74-2, paragraph (1), item (iii)), art-74-2/par-1/item-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-1/item-3 - suppl-5031-11/art-13/par-1: 同項 → 国税通則法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-1 ## Cited by 2 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（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5031-11/art-1/par-1/item-3 - 国税通則法 附則第十三条第一項（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-5031-11/art-13/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-20260918T180319-057, translated 2026-09-18 - This site's parser, version 225 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18