# 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-3531-11/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-3531-11/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/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-3531-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-1 **第一項** この法律は、昭和五十三年四月一日から施行する。ただし、第一条中租税特別措置法第三十四条第二項第二号の改正規定、同法第三十四条の二第二項第四号の次に一号を加える改正規定、同法第三十七条第一項の表の第六号及び第六十五条の三第一項第二号の改正規定、同法第六十五条の四第一項第四号の次に一号を加える改正規定並びに同法第六十五条の七第一項の表の第六号の改正規定は、特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）の施行の日から施行する。 suppl-3531-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-1/par-1 This Act comes into effect on April 1, 1978; provided, however, that the provisions in Article 1 amending Article 34, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 34-2, paragraph (2), item (iv) of that Act, the provisions amending item (vi) of the table in Article 37, paragraph (1) and Article 65-3, paragraph (1), item (ii) of that Act, the provisions adding one item after Article 65-4, paragraph (1), item (iv) of that Act, and the provisions amending item (vi) of the table in Article 65-7, paragraph (1) of that Act come into effect on the date of enforcement of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978). 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-20261007T211206-300, 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