# 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-5061-8. 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-5061-8`
- 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-5061-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-5061-8
- 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 令和六年三月三〇日法律第八号
<sup>suppl-5061-8 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1</sup>

**第一項**  この法律は、令和六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-5061-8/art-1/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1</sup>
This Act comes into effect as of April 1, 2024; 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-5061-8/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年十月一日
  <sup>suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2024;
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  第十一条中国税通則法第七十四条の四第一項の改正規定
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-3/sub-2</sup>
    the provision in Article 11 amending Article 74-4, paragraph (1) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和七年一月一日
  <sup>suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2025;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十一条中国税通則法第三十八条第四項の改正規定及び同法第六十八条の改正規定並びに附則第十九条の規定
    <sup>suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-4/sub-2</sup>
    the provision in Article 11 amending Article 38, paragraph (4) of the Act on General Rules for National Taxes and the provision amending Article 68 of that Act, and the provisions of Article 19 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

### 第十九条（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-5061-8/art-19 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-19 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-19</sup>

**第一項**  第十一条の規定による改正後の国税通則法第六十八条の規定は、令和七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み、国税通則法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。以下この条において同じ。）が到来する国税について適用し、同年一月一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-5061-8/art-19/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-19/par-1</sup>
Article 68 of the Act on General Rules for National Taxes as amended by Article 11 applies 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, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, meaning the date on which the return was filed; the same applies hereinafter in this Article) arrives on or after January 1, 2025, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before January 1 of that year.
<sup>machine translation, not official</sup>

### 第七十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-72 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-72 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-72</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並びに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及びこの附則の規定によりなおその効力を有す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-5061-8/art-72/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-72/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 and in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第七十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-73 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-73 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-73</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-5061-8/art-73/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-73/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-73/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-5061-8/art-1/par-1/item-4/sub-2: 附則第十九条 → 国税通則法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5061-8/art-19 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-19 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-19
- suppl-5061-8/art-19/par-1: 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-5061-8/art-19/par-1: 国税通則法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- suppl-5061-8/art-19/par-1: この条 → 国税通則法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5061-8/art-19 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-19 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-19
- suppl-5061-8/art-72/par-1: 附則第一条 → 国税通則法 附則第一条 (Supplementary Provisions, Article 1), suppl-5061-8/art-1 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1
- suppl-5061-8/art-72/par-1: この条 → 国税通則法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-5061-8/art-72 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-72 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-72

## Cited by

3 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ロ（施行期日） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-1/par-1/item-4/sub-2
- 国税通則法 附則第十九条第一項（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-5061-8/art-19/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-19/par-1
- 国税通則法 附則第七十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5061-8/art-72/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-20260918T180319-059, 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