# 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-3461-22/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-3461-22/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/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-3461-22/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1 **第一項** この法律は、昭和四十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。 suppl-3461-22/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1 This Act comes into effect on April 1, 1971; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第四条の改正規定及び同条の次に一条を加える改正規定　昭和四十七年一月一日 suppl-3461-22/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-1 the provisions amending Article 4 and the provisions adding one Article after that Article: January 1, 1972; machine translation, not official **二** 第十二条の二第一項第一号及び第三十四条の三第一項の改正規定、第三十七条第一項の表の第六号の次に一号を加える改正規定、第四十五条第一項第一号の改正規定並びに第六十五条の六第一項の表の第六号の次に一号を加える改正規定　農村地域工業導入促進法の施行の日 suppl-3461-22/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-2 the provisions amending Article 12-2, paragraph (1), item (i) and Article 34-3, paragraph (1), the provisions adding one item after item (vi) of the table in Article 37, paragraph (1), the provisions amending Article 45, paragraph (1), item (i), and the provisions adding one item after item (vi) of the table in Article 65-6, paragraph (1): the date on which the Act on Promotion of Introduction of Industry into Agricultural Areas comes into effect; machine translation, not official **三** 第十六条の次に一条を加える改正規定及び第五十一条の二の次に一条を加える改正規定　中小企業特恵対策臨時措置法の施行の日 suppl-3461-22/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-3 the provisions adding one Article after Article 16 and the provisions adding one Article after Article 51-2: the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Response to Preferential Tariffs comes into effect; machine translation, not official **四** 第二十八条の二の次に一条を加える改正規定及び第六十七条の三の次に一条を加える改正規定　塩業の整備及び近代化の促進に関する臨時措置法の施行の日 suppl-3461-22/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-4 the provisions adding one Article after Article 28-2 and the provisions adding one Article after Article 67-3: the date on which the Act on Temporary Measures concerning the Consolidation and Promotion of Modernization of the Salt Industry comes into effect; machine translation, not official **五** 第八十一条の改正規定中卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項の規定に係る部分　同法の施行の日 suppl-3461-22/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-1/par-1/item-5 the part of the provisions amending Article 81 concerning the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971): the date on which that Act comes into effect. machine translation, not official --- ## Cites - suppl-3461-22/art-1/par-1/item-5: 卸売市場法（昭和四十六年法律第三十五号）第七十三条第一項 → e-Gov law 346AC0000000035, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第二項（個人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-4/par-2 - 租税特別措置法 附則第十二条第三項（法人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-12/par-3 --- ## 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-20261007T211206-278, 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