# 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-3581-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-26 - 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 昭和五八年五月二日法律第二六号 suppl-3581-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3581-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-1 **第一項** この法律は、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-3581-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十三条（関係法律の改正に伴う経過措置） — Transitional Measures Accompanying the Amendment of Related Acts caption: machine translation, not official suppl-3581-26/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13 **第一項** この法律による改正後の農林中央金庫法、地方税法、租税特別措置法及び法人税法の規定にかかわらず、旧法人に対するこれらの法律の適用については、なお従前の例による。 suppl-3581-26/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13/par-1 Notwithstanding the provisions of the Norinchukin Bank Act, the Local Tax Act, the Act on Special Measures Concerning Taxation and the Corporation Tax Act as amended by this Act, with regard to the application of those Acts to former corporations, the provisions then in force continue to govern. machine translation, not official ### 第十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3581-26/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-14 **第一項** 附則第二条から第七条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3581-26/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-14/par-1 Beyond what is provided for in Articles 2 through 7 and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3581-26/art-14/par-1: 前条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3581-26/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十四条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-26/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/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-20261007T211206-322, 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