# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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-3371-48` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3371-48 - 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 昭和三七年三月三一日法律第四八号 suppl-3371-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3371-48/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-1 **第一項** この法律は、昭和三十七年四月一日から施行する。 suppl-3371-48/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-1/par-1 This Act comes into effect on April 1, 1962. machine translation, not official ### 第二十四条（租税特別措置法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3371-48/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-24 **第一項** 施行日前に旧法第十三条第一項第一号の規定により物品税の免除を受けた物品で前条の規定による改正後の租税特別措置法第八十八条の二第一項に規定する政令で定める第二種の課税物品に該当するもの（政令で定めるものに限る。）については、これを同項の規定に該当する物品とみなして、同条第四項の規定を適用する。 suppl-3371-48/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3371-48/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3371-48/art-24/par-1 Goods that were exempted from commodity tax pursuant to the provisions of Article 13, paragraph (1), item (i) of the Former Act before the Effective Date and that fall under Class II taxable goods specified by Cabinet Order as prescribed in Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (limited to those specified by Cabinet Order) are deemed to be goods falling under the provisions of that paragraph, and the provisions of paragraph (4) of that Article apply to them. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-262, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07