# 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-3531-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-47 - 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 昭和五三年五月一六日法律第四七号 suppl-3531-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3531-47/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1 **第一項** この法律は、昭和五十三年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に掲げる日から施行する。 suppl-3531-47/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1/par-1 This Act comes into effect on October 1, 1978; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items: machine translation, not official **一** 第二条の改正規定、第三条の改正規定、第四条の改正規定、第九条の改正規定、第十条の改正規定、第十条の次に二条を加える改正規定（第十条の二に係る部分に限る。）、第十一条の改正規定、第十三条の改正規定、第十五条の改正規定（進学資金を貸し付ける業務に係る部分を除く。）、第十六条第三項の次に二項を加える改正規定（同条第五項に係る部分に限る。）及び附則第二条の改正規定並びに附則第三条から第七条までの規定、附則第八条から第十条までの規定（進学資金を貸し付ける事業に係る部分を除く。）、附則第十三条中租税特別措置法（昭和三十二年法律第二十六号）第二十九条第四項の改正規定及び附則第十四条第一項の規定　公布の日 suppl-3531-47/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1/par-1/item-1 the provisions amending Article 2, the provisions amending Article 3, the provisions amending Article 4, the provisions amending Article 9, the provisions amending Article 10, the provisions adding two Articles after Article 10 (limited to the part concerning Article 10-2), the provisions amending Article 11, the provisions amending Article 13, the provisions amending Article 15 (excluding the part concerning the business of lending funds for further education), the provisions adding two paragraphs after Article 16, paragraph (3) (limited to the part concerning paragraph (5) of that Article) and the provisions amending Article 2 of the Supplementary Provisions, as well as the provisions of Articles 3 through 7 of the Supplementary Provisions, the provisions of Articles 8 through 10 of the Supplementary Provisions (excluding the part concerning the undertaking of lending funds for further education), the provisions in Article 13 of the Supplementary Provisions amending Article 29, paragraph (4) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), and the provisions of Article 14, paragraph (1) of the Supplementary Provisions: the date of promulgation. machine translation, not official ### 第十四条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3531-47/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14 **第一項** 前条の規定による改正後の租税特別措置法第二十九条第四項の規定は、同項に規定する給与所得者等が附則第一条第一号に掲げる日以後に講ぜられる新法第十条第二項に規定する準ずる措置により受ける経済的利益又は当該措置により支払を受ける金額について適用し、当該給与所得者等が同日前に講ぜられた改正前の勤労者財産形成促進法第十条第一項に規定する準ずる措置により受ける経済的利益又は当該措置により支払を受ける金額については、なお従前の例による。 suppl-3531-47/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14/par-1 The provisions of Article 29, paragraph (4) of the Act on Special Measures Concerning Taxation as amended by the preceding Article apply to economic benefits that salary income earners, etc. prescribed in that paragraph receive through the equivalent measures prescribed in Article 10, paragraph (2) of the New Act that are taken on or after the date listed in Article 1, item (i) of the Supplementary Provisions, or to amounts paid to them through those measures, and with regard to economic benefits that those salary income earners, etc. receive through the equivalent measures prescribed in Article 10, paragraph (1) of the Workers' Property Accumulation Promotion Act prior to the amendment that were taken before that date, or amounts paid to them through those measures, the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定による改正後の租税特別措置法第二十九条の二（同条に規定する財産形成給付金に係る部分に限る。）の規定は、同条に規定する勤労者がこの法律の施行の日以後に支払を受ける当該財産形成給付金について適用し、当該勤労者が同日前に支払を受けた改正前の租税特別措置法第二十九条の二に規定する財産形成給付金については、なお従前の例による。 suppl-3531-47/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14/par-2 The provisions of Article 29-2 of the Act on Special Measures Concerning Taxation as amended by the preceding Article (limited to the part concerning the asset-building benefits prescribed in that Article) apply to the asset-building benefits that workers prescribed in that Article receive on or after the effective date of this Act, and with regard to asset-building benefits prescribed in Article 29-2 of the Act on Special Measures Concerning Taxation prior to the amendment that those workers received before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3531-47/art-1/par-1/item-1: 附則第十四条第一項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3531-47/art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14/par-1 - suppl-3531-47/art-14/par-1: 附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-3531-47/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-1/par-1/item-1 - 租税特別措置法 附則第十四条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-47/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-47/art-14/par-1 --- ## 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-20261007T211206-305, 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