# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1) - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3421-24/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-24/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-1 **第一項** この法律は、昭和四十二年六月一日から施行する。ただし、租税特別措置法第三十一条、第三十二条、第三十三条（第四項を除く。）、第三十三条の二、第三十四条、第三十八条の二、第三十八条の十二及び第六十四条から第六十五条の三までの改正規定は、土地収用法の一部を改正する法律（昭和四十二年法律第七十四号）の施行の日から施行する。 suppl-3421-24/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-1/par-1 This Act comes into effect on June 1, 1967; provided, however, that the provisions amending Article 31, Article 32, Article 33 (excluding paragraph (4)), Article 33-2, Article 34, Article 38-2, Article 38-12 and Articles 64 through 65-3 of the Act on Special Measures Concerning Taxation come into effect on the day on which the Act Partially Amending the Expropriation of Land Act (Act No. 74 of 1967) comes into effect. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十条第一項（譲渡所得に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-1 --- ## 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-20261007T211206-269, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07