# 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-3591-60` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-60 - 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 昭和五九年七月二七日法律第六〇号 suppl-3591-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60 **第一項** この法律は、公布の日から施行する。 suppl-3591-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60/par-1 This Act comes into effect on the date of promulgation. machine translation, not official **第二項** 改正後の租税特別措置法（以下「新法」という。）第二十九条の五第三項の規定は、昭和五十九年中に支払うべき同項に規定する給与等でその最後に支払をする日がこの法律の施行の日（以下「施行日」という。）以後である場合について適用する。 suppl-3591-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60/par-2 The provisions of Article 29-5, paragraph (3) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply where salary, etc. prescribed in that paragraph is payable during 1984 and the last day on which it is paid is on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). machine translation, not official **第三項** 施行日前に昭和五十九年分の所得税につき所得税法（昭和四十年法律第三十三号）第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に同法第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第二十九条の五の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-3591-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3591-60/par-3 A person who, before the Effective Date, filed a return under the provisions of Article 125 or Article 127 of the Income Tax Act (Act No. 33 of 1965) (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 1984 and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year may, if a change arises in the matters stated in that return or the matters relating to that determination (or, where a reassessment under the provisions of Article 24 or Article 26 of that Act has been made with respect to those matters before the Effective Date, the matters after that reassessment) as a result of the application of the provisions of Article 29-5 of the New Act, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with respect to the matters in which the change arises, by the day on which one year has elapsed counting from the Effective Date. machine translation, not official --- ## Cites - suppl-3591-60/par-3: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-3591-60/par-3: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - suppl-3591-60/par-3: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - suppl-3591-60/par-3: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - suppl-3591-60/par-3: 所得税法（昭和四十年法律第三十三号）第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125 - suppl-3591-60/par-3: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127 - suppl-3591-60/par-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 --- ## 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-20261007T211206-325, 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