# 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-3591-6/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-3591-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-6/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-6/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1</sup>

**第一項**  この法律は、昭和五十九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-3591-6/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1</sup>
This Act comes into effect on April 1, 1984; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第十三条の二第一項第二号及び同条第二項並びに第四十五条の四第一項第二号及び同条第二項の改正規定　繊維工業構造改善臨時措置法の一部を改正する法律（昭和五十九年法律第三十三号）の施行の日
  <sup>suppl-3591-6/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-1</sup>
  the provisions amending Article 13-2, paragraph (1), item (ii) and paragraph (2) of that Article, and Article 45-4, paragraph (1), item (ii) and paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 33 of 1984) comes into effect;
  <sup>machine translation, not official</sup>

  **二**  第二十七条の改正規定及び附則第六条の規定　昭和五十九年十二月一日
  <sup>suppl-3591-6/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-2</sup>
  the provisions amending Article 27 and the provisions of Article 6 of the Supplementary Provisions: December 1, 1984;
  <sup>machine translation, not official</sup>

  **三**  第八十八条の三の改正規定及び第九十三条の次に一条を加える改正規定　昭和五十九年五月一日
  <sup>suppl-3591-6/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-3</sup>
  the provisions amending Article 88-3 and the provisions adding one Article after Article 93: May 1, 1984;
  <sup>machine translation, not official</sup>

  **四**  第九十条の三の改正規定（「昭和五十九年三月三十一日」を「昭和六十年三月三十一日」に改める部分を除く。）及び第九十条の四の改正規定　石油税法の一部を改正する法律（昭和五十九年法律第十六号）中石油税法第四条の改正規定の施行の日
  <sup>suppl-3591-6/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-1/par-1/item-4</sup>
  the provisions amending Article 90-3 (excluding the part replacing "March 31, 1984" with "March 31, 1985") and the provisions amending Article 90-4: the date on which the provisions amending Article 4 of the Petroleum Tax Act in the Act Partially Amending the Petroleum Tax Act (Act No. 16 of 1984) come into effect.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3591-6/art-1/par-1/item-2: 附則第六条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3591-6/art-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-6

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## 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