# 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-5061-46. 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-5061-46` - 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-5061-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-5061-46 - 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 令和六年六月七日法律第四六号 suppl-5061-46 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46 · https://japanlaw.org/l/337AC0000000066/suppl-5061-46 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5061-46/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-46/art-1 **第一項** この法律は、公布の日から起算して一年三月を超えない範囲内において政令で定める日から施行する。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。 suppl-5061-46/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-46/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year and three months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 略 suppl-5061-46/art-1/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46/art-1/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-46/art-1/par-1/item-1 Omitted machine translation, not official **二** 第三条の規定（行政手続における特定の個人を識別するための番号の利用等に関する法律の目次の改正規定、同法第二条第七項の改正規定、同法第一章に一条を加える改正規定並びに同法第十六条にただし書及び各号を加える改正規定（同条ただし書に係る部分に限る。次号において同じ。）を除く。）並びに附則第八条から第十一条までの規定、附則第十三条中デジタル庁設置法第四条第二項第四号の改正規定及び附則第十五条の規定　公布の日から起算して一年を超えない範囲内において政令で定める日 suppl-5061-46/art-1/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-46/art-1/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-5061-46/art-1/par-1/item-2 the provisions of Article 3 (excluding the provision amending the table of contents of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provision amending Article 2, paragraph (7) of that Act, the provision adding one Article to Chapter I of that Act, and the provision adding a proviso and items to Article 16 of that Act (limited to the part concerning the proviso to that Article; the same applies in the following item)), the provisions of Articles 8 through 11 of the Supplementary Provisions, the provision in Article 13 of the Supplementary Provisions amending Article 4, paragraph (2), item (iv) of the Act for Establishment of the Digital Agency, and the provisions of Article 15 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official --- ## 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-20260918T180319-059, 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