# 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-3601-94` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-94 - 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 昭和六〇年一二月九日法律第九四号 suppl-3601-94 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94 **第一項** この法律は、公布の日から施行する。 suppl-3601-94/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/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。）第四十一条の十四の規定は、次項に定めるものを除き、昭和六十年分以後の所得税について適用し、昭和五十九年分以前の所得税については、なお従前の例による。 suppl-3601-94/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-2 Except for that provided for in the following paragraph, the provisions of Article 41-14 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1985 and subsequent years, and the provisions then in force continue to govern income tax for 1984 and prior years. machine translation, not official **第三項** 新法第四十一条の十四第三項の規定により読み替えられた所得税法（昭和四十年法律第三十三号）第百九十条の規定は、昭和六十年中に支払うべき同条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し、その最後に支払をする日が施行日前である場合については、なお従前の例による。ただし、同年中に支払うべき所得税法第二十九条に規定する年金については、当該年金に係る同項の規定により読み替えられた同法第百九十条の規定による所得税の納付をすべき日が施行日以後である場合について適用する。 suppl-3601-94/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-3 The provisions of Article 190 of the Income Tax Act (Act No. 33 of 1965), as read by replacing certain terms pursuant to the provisions of Article 41-14, paragraph (3) of the New Act, apply where, for salary, etc. prescribed in that Article that is to be paid during 1985, the day on which the last payment is made falls on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and where the day on which the last payment is made falls before the Effective Date, the provisions then in force continue to govern; provided, however, that, with regard to pensions prescribed in Article 29 of the Income Tax Act that are to be paid during that year, those provisions apply where the day by which income tax is to be paid under the provisions of Article 190 of that Act, as read by replacing certain terms pursuant to the provisions of that paragraph, with respect to those pensions falls on or after the Effective Date. machine translation, not official **第四項** 施行日前に昭和六十年分の所得税につき所得税法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）につき新法第四十一条の十四第一項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-3601-94/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-4 A person who, before the Effective Date, filed a return under the provisions of Article 125 or Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) with regard to income tax for 1985, 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) with regard to income tax for that year may, if any change arises in the matters stated in that return or the matters pertaining to that determination (or, if a reassessment under the provisions of Article 24 or Article 26 of that Act was made with regard to those matters before the Effective Date, the matters after that reassessment) as a result of the application of the provisions of Article 41-14, paragraph (1) of the New Act, file with the district director, by the day on which one year has elapsed from the Effective Date, a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with regard to the matters in which that change has arisen. machine translation, not official --- ## Cites - suppl-3601-94/par-2: 次項 → 租税特別措置法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3601-94/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-3 - suppl-3601-94/par-3: 所得税法（昭和四十年法律第三十三号）第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - suppl-3601-94/par-3: 所得税法第二十九条 → 所得税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/income-tax-act/art-29 · https://japanlaw.org/l/340AC0000000033/art-29 - suppl-3601-94/par-4: 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-3601-94/par-4: 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-3601-94/par-4: 所得税法第百二十五条 → 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-3601-94/par-4: 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-3601-94/par-4: 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 - suppl-3601-94/par-4: 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-3601-94/par-4: 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-94/par-2 --- ## 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-20261007T211206-330, 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