# 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-3421-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-7
- 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.

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## 附　則 昭和四二年三月三一日法律第七号
<sup>suppl-3421-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7 · https://japanlaw.org/l/332AC0000000026/suppl-3421-7</sup>

**第一項**  この法律は、昭和四十二年四月一日から施行する。
<sup>suppl-3421-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-7/par-1</sup>
This Act comes into effect on April 1, 1967.
<sup>machine translation, not official</sup>

**第二項**  改正後の租税特別措置法第八条の四の規定は、昭和四十二年一月一日から適用する。
<sup>suppl-3421-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-7/par-2</sup>
The provisions of Article 8-4 of the Act on Special Measures Concerning Taxation as amended apply from January 1, 1967.
<sup>machine translation, not official</sup>

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## 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 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07