# 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-3561-13/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-3561-13/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3561-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1</sup>

**第一項**  この法律は、昭和五十六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、当該各号に定める日から施行する。
<sup>suppl-3561-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1</sup>
This Act comes into effect on April 1, 1981; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  目次の改正規定（「第三十七条の五」を「第三十七条の六」に改める部分、「第三十七条の六」を「第三十七条の七」に改める部分及び「第六十五条の九」を「第六十五条の十」に改める部分に限る。）、第三十三条、第三十三条の三第三項、第三十三条の六第一項及び第三十七条の六第二項の改正規定、同条を第三十七条の七とする改正規定、第三十七条の五の次に一条を加える改正規定、第六十三条第四項の改正規定、第六十五条の九の次に一条を加える改正規定並びに第七十七条の六の前に一条を加える改正規定（第七十七条の五第二項に係る部分に限る。）　農住組合法（昭和五十五年法律第八十六号）の施行の日
  <sup>suppl-3561-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-1</sup>
  the amending provisions of the table of contents (limited to the part replacing "Article 37-5" with "Article 37-6", the part replacing "Article 37-6" with "Article 37-7", and the part replacing "Article 65-9" with "Article 65-10"), the amending provisions of Article 33, Article 33-3, paragraph (3), Article 33-6, paragraph (1) and Article 37-6, paragraph (2), the amending provisions renumbering that Article as Article 37-7, the amending provisions adding one Article after Article 37-5, the amending provisions of Article 63, paragraph (4), the amending provisions adding one Article after Article 65-9, and the amending provisions adding one Article before Article 77-6 (limited to the part pertaining to Article 77-5, paragraph (2)): the effective date of the Farming and Residence Association Act (Act No. 86 of 1980);
  <sup>machine translation, not official</sup>

  **二**  削除
  <sup>suppl-3561-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-2</sup>
  <sup>no English for this paragraph</sup>

  **三**  第四十八条第一項の改正規定（「百分の四十」を改める部分及び「昭和五十六年三月三十一日」を改める部分を除く。）　石油備蓄法の一部を改正する法律（昭和五十六年法律第三十三号）の施行の日
  <sup>suppl-3561-13/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-3</sup>
  the amending provisions of Article 48, paragraph (1) (excluding the part amending "40 percent" and the part amending "March 31, 1981"): the effective date of the Act Partially Amending the Petroleum Stockpiling Act (Act No. 33 of 1981);
  <sup>machine translation, not official</sup>

  **四**  第八十八条の三の改正規定　昭和五十六年五月一日
  <sup>suppl-3561-13/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-1/par-1/item-4</sup>
  the amending provisions of Article 88-3: May 1, 1981.
  <sup>machine translation, not official</sup>

---

## 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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-314, 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