# 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-3461-131`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-131
- 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 昭和四六年一二月三一日法律第一三一号
<sup>suppl-3461-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131 · https://japanlaw.org/l/332AC0000000026/suppl-3461-131</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-131/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-131/art-1</sup>

**第一項**  この法律は、琉球諸島及び大東諸島に関する日本国とアメリカ合衆国との間の協定（附則第十九条第五項及び第十二項において「協定」という。）の効力発生の日から施行する。ただし、第五章第二節、第五十八条から第六十二条まで、次条、附則第八条、附則第十条及び附則第十九条の規定は、公布の日から施行する。
<sup>suppl-3461-131/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-131/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-131/art-1/par-1</sup>
This Act comes into effect as of the date on which the Agreement between Japan and the United States of America Concerning the Ryukyu Islands and the Daito Islands (referred to as "the Agreement" in Article 19, paragraphs (5) and (12) of the Supplementary Provisions) enters into force; provided, however, that the provisions of Chapter V, Section 2, Articles 58 through 62, the following Article, Article 8 of the Supplementary Provisions, Article 10 of the Supplementary Provisions and Article 19 of the Supplementary Provisions come into effect on the date of promulgation.
<sup>machine translation, not official</sup>

---

## 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-20261007T211206-281, 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