# 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-3411-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-39 - 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 昭和四一年三月三一日法律第三九号 suppl-3411-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3411-39/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-1 **第一項** この法律は、昭和四十一年四月一日から施行する。 suppl-3411-39/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-1/par-1 This Act comes into effect on April 1, 1966. machine translation, not official ### 第七条（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-3411-39/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-7 **第一項** 指定日の前日までの間における改正後の租税特別措置法第八十七条の規定の適用については、同条第二項中「関税法第六条の二第一項第一号に規定する申告納税方式が適用される当該各号に掲げる酒類」とあるのは、「当該各号に掲げる酒類」とする。 suppl-3411-39/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-7/par-1 With regard to the application of the provisions of Article 87 of the Act on Special Measures Concerning Taxation as amended during the period up to the day before the designated date, the phrase "the liquor listed in the respective items to which the self-assessment method prescribed in Article 6-2, paragraph (1), item (i) of the Customs Act applies" in paragraph (2) of that Article is deemed to be replaced with "the liquor listed in the respective items". machine translation, not official ### 第九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3411-39/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-9 **第一項** 関税法等の一部を改正する法律附則第一項から第六項まで、関税定率法の一部を改正する法律（昭和四十一年法律第三十七号）附則及び附則第一条から前条までに定めるもののほか、これらの法律及びこの法律の施行に関し必要な経過措置は、政令で定める。 suppl-3411-39/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-39/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-39/art-9/par-1 Beyond what is provided for in paragraphs (1) through (6) of the Supplementary Provisions of the Act Partially Amending the Customs Act, etc., the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act (Act No. 37 of 1966), and Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of those Acts and this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3411-39/art-7/par-1: 関税法第六条の二第一項第一号 → e-Gov law 329AC0000000061, 第六条の二第一項第一号 (Article 6-2, paragraph (1), item (i)), art-6-2/par-1/item-1 — not held in this collection --- ## 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-20261007T211206-268, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-269, 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