# 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-3481-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-47 - 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 昭和四八年七月五日法律第四七号 suppl-3481-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47 **第一項** この法律は、公布の日から施行する。ただし、附則第六項から第八項までの規定は、同日から起算して二月をこえない範囲内において政令で定める日から施行する。 suppl-3481-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraphs (6) to (8) of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding two months from that date. machine translation, not official **第七項** 前項の規定による改正後の租税特別措置法（以下「改正後の租税特別措置法」という。）第二十八条の四又は第六十八条の三の規定は、それぞれこの法律の施行の日以後に新法第三条第一項の認定を受けた個人で新法第四条に規定する認定中小企業者に該当するもの（当該個人の相続人及び包括受遺者を含む。）又は同日以後に当該認定を受けた法人で当該認定中小企業者に該当するもの及び改正後の租税特別措置法第六十八条の三に規定する認定中小企業法人に準ずる法人について適用し、同日前に旧法第三条第一項の認定を受けた個人で旧法第四条に規定する認定中小企業者に該当するもの（当該個人の相続人及び包括受遺者を含む。）並びに同日前に当該認定を受けた法人で当該認定中小企業者に該当するもの及び前項の規定による改正前の租税特別措置法第六十八条の三に規定する認定中小企業法人に準ずる法人については、なお従前の例による。 suppl-3481-47/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-7 The provisions of Article 28-4 or Article 68-3 of the Act on Special Measures Concerning Taxation as Amended by the preceding paragraph (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended") apply, respectively, to an individual who has received the certification referred to in Article 3, paragraph (1) of the New Act on or after the date of enforcement of this Act and who falls under the category of certified small and medium sized enterprise prescribed in Article 4 of the New Act (including heirs and universal legatees of that individual), or to a corporation that has received that certification on or after that date and falls under the category of certified small and medium sized enterprise, and to a corporation equivalent to a certified small and medium sized enterprise corporation prescribed in Article 68-3 of the Act on Special Measures Concerning Taxation as Amended, and with regard to an individual who received the certification referred to in Article 3, paragraph (1) of the Former Act before that date and who falls under the category of certified small and medium sized enterprise prescribed in Article 4 of the Former Act (including heirs and universal legatees of that individual), and to a corporation that received that certification before that date and falls under the category of certified small and medium sized enterprise and a corporation equivalent to a certified small and medium sized enterprise corporation prescribed in Article 68-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the preceding paragraph, the provisions then in force continue to govern. machine translation, not official **第八項** 前項に規定するもののほか、改正後の租税特別措置法第二十八条の四及び第六十八条の三の規定の適用に関し必要な経過措置は、租税特別措置法の一部を改正する法律（昭和四十六年法律第百二十五号）附則第三項及び第五項から第七項までの規定に準じ、政令で定める。 suppl-3481-47/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-8 Beyond what is provided for in the preceding paragraph, necessary transitional measures concerning the application of the provisions of Articles 28-4 and 68-3 of the Act on Special Measures Concerning Taxation as Amended are specified by Cabinet Order in accordance with the provisions of paragraph (3) and paragraphs (5) to (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 125 of 1971). machine translation, not official --- ## Cites - suppl-3481-47/par-8: 前項 → 租税特別措置法 附則第七項 (Supplementary Provisions, paragraph (7)), suppl-3481-47/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3481-47/par-8 --- ## 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-20261007T211206-287, 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