# 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-3401-141` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-141 - 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 昭和四〇年八月一八日法律第一四一号 suppl-3401-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3401-141/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-1 **第一項** この法律は、公布の日から起算して六箇月をこえない範囲内において政令で定める日から施行する。 suppl-3401-141/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十四条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3401-141/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-14 **第一項** この法律の施行前に附則第五条の規定による改正前の児童福祉法の規定によつて行なわれた養育医療の給付につき支払を受けた金額に関しては、前条の規定による改正後の租税特別措置法第二十六条第一項第一号の規定にかかわらず、なお従前の例による。 suppl-3401-141/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-141/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-141/art-14/par-1 With regard to amounts received as payment for nurturing medical care provided before the enforcement of this Act under the provisions of the Child Welfare Act prior to the amendment by Article 5 of the Supplementary Provisions, notwithstanding the provisions of Article 26, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern. 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-20261007T211206-267, 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