# 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-5051-3. 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-5051-3`
- 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-5051-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-5051-3
- 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 令和五年三月三一日法律第三号
<sup>suppl-5051-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1</sup>

**第一項**  この法律は、令和五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-5051-3/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1</sup>
This Act comes into effect as of April 1, 2023; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第八条中国税通則法第四十六条の二の改正規定、同法第六十五条の改正規定、同法第六十六条の改正規定、同法第六十八条の改正規定及び同法第七十条第四項の改正規定並びに附則第二十三条第二項及び第三項の規定
    <sup>suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-3/sub-2</sup>
    the provisions in Article 8 amending Article 46-2 of the Act on General Rules for National Taxes, amending Article 65 of that Act, amending Article 66 of that Act, amending Article 68 of that Act and amending Article 70, paragraph (4) of that Act, and the provisions of Article 23, paragraphs (2) and (3) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和六年四月一日
  <sup>suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-4</sup>
  the following provisions: April 1, 2024;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/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十五条第二項の改正規定及び同法第三十四条の改正規定
    <sup>suppl-5051-3/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-4/sub-2</sup>
    the provisions in Article 8 amending Article 15, paragraph (2) of the Act on General Rules for National Taxes and amending Article 34 of that Act;
    <sup>machine translation, not official</sup>

  **五及び六**  略
  <sup>suppl-5051-3/art-1/par-1/item-5-to-6 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-5-to-6 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-5-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  第八条中国税通則法第十四条の改正規定及び附則第二十三条第一項の規定　公布の日から起算して三年三月を超えない範囲内において政令で定める日
  <sup>suppl-5051-3/art-1/par-1/item-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-7</sup>
  the provisions in Article 8 amending Article 14 of the Act on General Rules for National Taxes and the provisions of Article 23, paragraph (1) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years and three months from the date of promulgation.
  <sup>machine translation, not official</sup>

### 第二十三条（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-5051-3/art-23 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23</sup>

**第一項**  第八条の規定による改正後の国税通則法（次項及び第三項において「新国税通則法」という。）第十四条の規定は、附則第一条第七号に定める日以後にする公示送達について適用し、同日前にした公示送達については、なお従前の例による。
<sup>suppl-5051-3/art-23/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-1</sup>
Article 14 of the Act on General Rules for National Taxes as amended by Article 8 (hereinafter referred to as "the New Act on General Rules for National Taxes" in the following paragraph and paragraph (3)) applies to service by public notice made on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern service by public notice made before that date.
<sup>machine translation, not official</sup>

**第二項**  新国税通則法第四十六条の二の規定は、令和六年一月一日以後に申請される国税通則法第四十六条第一項から第三項までの規定による納税の猶予（以下この項において「納税の猶予」という。）について適用し、同日前に申請された納税の猶予については、なお従前の例による。
<sup>suppl-5051-3/art-23/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-2</sup>
Article 46-2 of the New Act on General Rules for National Taxes applies to a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (hereinafter referred to as a "tax payment grace period" in this paragraph) for which an application is filed on or after January 1, 2024, and the provisions then in force continue to govern a tax payment grace period for which an application was filed before that date.
<sup>machine translation, not official</sup>

**第三項**  新国税通則法第六十六条及び第六十八条第四項の規定は、令和六年一月一日以後に法定申告期限（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。この場合において、同日前に法定申告期限が到来した国税に係る第八条の規定による改正前の国税通則法（以下この項において「旧国税通則法」という。）第六十六条の無申告加算税（同条第七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第二項の重加算税は、新国税通則法第六十六条第六項第二号に規定する特定無申告加算税等とみなす。
<sup>suppl-5051-3/art-23/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3</sup>
Article 66 and Article 68, paragraph (4) of the New Act on General Rules for National Taxes apply to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before that date. In this case, the penalty tax for failure to file under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 8 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this paragraph) (excluding penalty tax to which paragraph (7) of that Article applies) or the heavy penalty tax under Article 68, paragraph (2) of the Former Act on General Rules for National Taxes, with respect to a national tax for which the statutory tax return due date arrived before that date, is deemed to be the specified penalty tax for failure to file, etc. prescribed in Article 66, paragraph (6), item (ii) of the New Act on General Rules for National Taxes.
<sup>machine translation, not official</sup>

### 第七十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-78 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-78 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-78</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-5051-3/art-78/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-78/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第七十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5051-3/art-79 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-79 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-79</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-5051-3/art-79/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-79/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-79/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5051-3/art-1/par-1/item-3/sub-2: 附則第二十三条第二項 → 国税通則法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-5051-3/art-23/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-2
- suppl-5051-3/art-1/par-1/item-3/sub-2: 第三項 → 国税通則法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-5051-3/art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3
- suppl-5051-3/art-1/par-1/item-7: 附則第二十三条第一項 → 国税通則法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-5051-3/art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-1
- suppl-5051-3/art-23/par-1: 次項 → 国税通則法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-5051-3/art-23/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-2
- suppl-5051-3/art-23/par-1: 第三項 → 国税通則法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-5051-3/art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3
- suppl-5051-3/art-23/par-1: 第十四条 → 国税通則法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/national-tax-general-rules-act/art-14 · https://japanlaw.org/l/337AC0000000066/art-14
- suppl-5051-3/art-23/par-1: 附則第一条第七号 → 国税通則法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5051-3/art-1/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-7
- suppl-5051-3/art-23/par-2: 新国税通則法第四十六条の二 → 国税通則法 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46-2 · https://japanlaw.org/l/337AC0000000066/art-46-2
- suppl-5051-3/art-23/par-2: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1
- suppl-5051-3/art-23/par-2: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-2 · https://japanlaw.org/l/337AC0000000066/art-46/par-2
- suppl-5051-3/art-23/par-2: 国税通則法第四十六条第一項から第三項まで → 国税通則法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-46/par-3 · https://japanlaw.org/l/337AC0000000066/art-46/par-3
- suppl-5051-3/art-23/par-2: この項 → 国税通則法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-5051-3/art-23/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-2
- suppl-5051-3/art-23/par-3: 新国税通則法第六十六条 → 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-5051-3/art-23/par-3: 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-5051-3/art-23/par-3: この項 → 国税通則法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-5051-3/art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3
- suppl-5051-3/art-23/par-3: 新国税通則法第六十六条第六項第二号 → 国税通則法 第六十六条第六項第二号 (Article 66, paragraph (6), item (ii)), art-66/par-6/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-66/par-6/item-2 · https://japanlaw.org/l/337AC0000000066/art-66/par-6/item-2
- suppl-5051-3/art-78/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-5051-3/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1
- suppl-5051-3/art-78/par-1: この条 → 国税通則法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5051-3/art-78 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-78 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-78

## Cited by

6 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ロ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-3/sub-2
- 国税通則法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-1/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-1/par-1/item-7
- 国税通則法 附則第二十三条第一項（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-5051-3/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-1
- 国税通則法 附則第二十三条第二項（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-5051-3/art-23/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-2
- 国税通則法 附則第二十三条第三項（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-5051-3/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-3
- 国税通則法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-78/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-20260918T180319-058, 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