# 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-3511-5/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-3511-5/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/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-3511-5/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1 **第一項** この法律は、昭和五十一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-3511-5/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1 This Act comes into effect on April 1, 1976; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items: machine translation, not official **一** 第十三条の二第一項第三号及び第二項第一号、第四十五条の三第一項第三号及び第二項第一号、第六十六条第一項第五号並びに第六十六条の三第一項第四号の改正規定並びに同条第二項の改正規定中「中小漁業振興特別措置法第六条第三項」を改める部分並びに第八十一条の改正規定中中小漁業構造改善計画に係る部分　漁業再建整備特別措置法（昭和五十一年法律第四十三号）の施行の日 suppl-3511-5/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-1 the provisions amending Article 13-2, paragraph (1), item (iii) and paragraph (2), item (i), Article 45-3, paragraph (1), item (iii) and paragraph (2), item (i), Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv), the part of the provisions amending paragraph (2) of that Article that amends "Article 6, paragraph (3) of the Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries", and the part of the provisions amending Article 81 that concerns small and medium sized fishery structural improvement plans: the day on which the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976) comes into effect; machine translation, not official **二** 第十六条の二第一項の改正規定中「中小企業特恵対策臨時措置法（昭和四十六年法律第三十八号）第三条第一項」を改める部分及び同項第一号の改正規定、第五十一条の二第一項の改正規定中「当該認定等に係る中小企業特恵対策臨時措置法第三条第一項」を改める部分及び同項第一号の改正規定、第六十六条第一項及び第六十六条の三第一項の改正規定中一号を加える部分並びに同条第二項の改正規定中「、中小企業事業転換対策臨時措置法第七条第二項」を加える部分　中小企業事業転換対策臨時措置法（昭和五十一年法律第八十四号）の施行の日 suppl-3511-5/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-2 the part of the provisions amending Article 16-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs (Act No. 38 of 1971)" and the provisions amending item (i) of that paragraph, the part of the provisions amending Article 51-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs pertaining to that certification, etc." and the provisions amending item (i) of that paragraph, the parts of the provisions amending Article 66, paragraph (1) and Article 66-3, paragraph (1) that add one item, and the part of the provisions amending paragraph (2) of that Article that adds ", Article 7, paragraph (2) of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises": the day on which the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises (Act No. 84 of 1976) comes into effect; machine translation, not official **三** 第二章第三節に一条を加える改正規定　賃金の支払の確保等に関する法律（昭和五十一年法律第三十四号）附則第一条ただし書に規定する日 suppl-3511-5/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-3 the provisions adding one Article to Chapter II, Section 3: the date prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act on Ensuring Wage Payment (Act No. 34 of 1976); machine translation, not official **四** 第九十条の四及び第九十条の五の改正規定　昭和五十一年五月一日 suppl-3511-5/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-4 the provisions amending Articles 90-4 and 90-5: May 1, 1976. 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-20261007T211206-294, 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