# 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-3591-77` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-77 - 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 昭和五九年八月一四日法律第七七号 suppl-3591-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3591-77/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-1 **第一項** この法律は、公布の日から起算して三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-3591-77/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第五十六条（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-3591-77/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56 **第一項** 旧日雇健保法の規定による療養の給付（旧日雇健保法の規定によつて家族療養費を支給すべき被扶養者に係る療養を含む。）は、この法律による改正後の租税特別措置法第二十六条第一項及び第六十七条第一項の適用については、同法第二十六条第一項に規定する社会保険診療とみなす。 suppl-3591-77/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-56/par-1 For the purpose of applying Article 26, paragraph (1) and Article 67, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by this Act, medical treatment benefits under the provisions of the former Day Laborers Health Insurance Act (including medical treatment for a dependent for whom family medical treatment expenses are to be paid under the provisions of the former Day Laborers Health Insurance Act) are deemed to be social insurance medical care prescribed in Article 26, paragraph (1) of that Act. machine translation, not official ### 第六十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-3591-77/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-63 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-3591-77/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-77/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-77/art-63/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. 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-20261007T211206-326, 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