# 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-3441-15/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-3441-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/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-3441-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-1 **第一項** この法律は、公布の日から施行する。ただし、租税特別措置法第十三条の二、第四十五条の二及び第六十六条の二から第六十六条の四までの改正規定（第六十六条の二第一項第二号及び第六十六条の四第一項第二号の改正規定を除く。）並びに同法第八十一条の改正規定中中小企業構造改善計画に係る部分は、中小企業近代化促進法の一部を改正する法律（昭和四十四年法律第三十六号）の施行の日から施行する。 suppl-3441-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3441-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Articles 13-2, 45-2 and 66-2 through 66-4 of the Act on Special Measures Concerning Taxation (excluding the provisions amending Article 66-2, paragraph (1), item (ii) and Article 66-4, paragraph (1), item (ii)) and the part of the provisions amending Article 81 of that Act concerning small and medium sized enterprise structural improvement plans come into effect on the date on which the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act (Act No. 36 of 1969) comes into effect. 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-20261007T211206-273, 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