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Act on Special Measures Concerning Taxation

租税特別措置法（そぜいとくべつそちほう）

The amendments to this law, and what each one changes, provision by provision: the wording before and after, in Japanese and in English, with the words that change marked.

Promulgated, not yet in force

  • 16 October 2026

    in 6 days

    Amended by

    Act Partially Amending the Act on Revitalization and Rehabilitation of Local Public Transportation Systems (Act No. 35 of 2026)

    地域公共交通の活性化及び再生に関する法律の一部を改正する法律

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 November 2026

    in 22 days

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    19 provisions changed · 10 provisions added · 2 provisions in the supplementary provisions

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    2 provisions changed

    See what changes

  • 1 December 2026

    in 2 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    8 provisions changed · 10 provisions added · 2 provisions removed · 6 provisions in the supplementary provisions · 1 article renumbered

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    10 provisions changed · 2 provisions added

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    2 provisions changed · 4 provisions added · 3 provisions in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    98 provisions changed · 68 provisions added · 17 provisions removed · 11 provisions in the supplementary provisions

    See what changes

  • 20 May 2027

    in 7 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    1 provision changed

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    7 provisions changed

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    4 provisions changed · 35 provisions added

    See what changes

  • By 22 July 2027

    at the latest, in 9 months

    Amended by

    Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)

    金融商品取引法及び資金決済に関する法律の一部を改正する法律

    8 provisions changed

    See what changes

  • Date not yet set

    Not yet in force

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    45 provisions changed · 29 provisions added · 3 provisions removed · 6 provisions in the supplementary provisions

    See what changes

  • 1 April 2028

    in 18 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    1 provision changed

    See what changes

  • 1 January 2030

    in 3 years

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    4 provisions added

    See what changes

e-Gov records 161 earlier amendments to this law. Their dates and amending laws are listed on the page about this law; what each of them changed is not on this site yet.