# 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-3551-53` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-53 - 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 昭和五五年五月二〇日法律第五三号 suppl-3551-53 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3551-53/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十六条から第三十六条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-3551-53/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 16 through 36 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第二十九条（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-3551-53/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-29 **第一項** 個人の有する土地等（租税特別措置法第三十四条第一項に規定する土地等をいう。以下同じ。）が旧中小企業振興事業団法第二十条第一項第二号に規定する中小企業構造の高度化に寄与する事業の用に供する土地の造成に関する事業（以下「高度化事業用土地造成事業」という。）で、前条の規定による改正前の租税特別措置法第三十四条の二第二項第八号の規定により都道府県知事が指定したものの用に供するために買い取られる場合（以下「改正前の第八号に掲げる場合」という。）に該当することとなつた場合には、改正前の第八号に掲げる場合を租税特別措置法第三十四条の二第一項に規定する特定住宅地造成事業等のために買い取られる場合とみなして同項の規定を適用する。 suppl-3551-53/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-29/par-1 Where land, etc. held by an individual (meaning land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter) comes to fall under the case where it is purchased to be used for a project for developing land to be used for projects contributing to the upgrading of the structure of small and medium sized enterprises prescribed in Article 20, paragraph (1), item (ii) of the former Small and Medium Enterprise Promotion Corporation Act (hereinafter referred to as a "land development project for upgrading projects") which a prefectural governor has designated pursuant to the provisions of Article 34-2, paragraph (2), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "case listed in former item (viii)"), the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming the case listed in former item (viii) to be a case where the land, etc. is purchased for a specified housing land development project, etc. prescribed in that paragraph. machine translation, not official **第二項** 法人の有する土地等が高度化事業用土地造成事業で、前条の規定による改正前の租税特別措置法第六十五条の四第一項第八号の規定により都道府県知事が指定したものの用に供するために買い取られる場合に該当することとなつた場合には、その場合及び当該土地等を、それぞれ、租税特別措置法第六十五条の四第一項各号に掲げる場合に該当することとなつた場合及び当該各号に該当することとなつた土地等とみなして同項の規定を適用する。 suppl-3551-53/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-53/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-53/art-29/par-2 Where land, etc. held by a corporation comes to fall under the case where it is purchased to be used for a land development project for upgrading projects which a prefectural governor has designated pursuant to the provisions of Article 65-4, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article, the provisions of Article 65-4, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming that case and that land, etc. to be, respectively, a case falling under any of the items of that paragraph and land, etc. that has come to fall under that item. 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-20261007T211206-313, 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