# 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-3621-80`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-80
- 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 昭和六二年六月二〇日法律第八〇号
suppl-3621-80 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80
### 第一条（施行期日等） — Effective Date, etc.
caption: machine translation, not official
suppl-3621-80/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1
**第一項** この法律は、商品の名称及び分類についての統一システムに関する国際条約が日本国について効力を生ずる日から施行する。ただし、同条約が昭和六十三年一月一日に効力を生じない場合において、この法律を同日から施行したとしても関税率表における物品の分類のための品目表に関する条約（次項において「品目表条約」という。）の締約政府としての義務に反しないときは、同日から施行する。
suppl-3621-80/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-1
This Act comes into effect on the day on which the International Convention on the Harmonized Commodity Description and Coding System comes into force with respect to Japan; provided, however, that if that Convention does not come into force on January 1, 1988, and bringing this Act into effect on that date would not be contrary to the obligations as a contracting government under the Convention on Nomenclature for the Classification of Goods in Customs Tariffs (referred to as the "Nomenclature Convention" in the following paragraph), this Act comes into effect on that date.
machine translation, not official
**第二項** この法律を昭和六十三年一月一日から施行したとしても品目表条約の締約政府としての義務に反しないこととなつた場合には、外務大臣はその旨を速やかに告示するものとする。
suppl-3621-80/art-1/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-2
If it has come to be the case that bringing this Act into effect on January 1, 1988 would not be contrary to the obligations as a contracting government under the Nomenclature Convention, the Minister of Foreign Affairs is to promptly give public notice to that effect.
machine translation, not official
**第三項** 第一項の規定によるこの法律の施行日が昭和六十三年一月一日に確定した場合には、大蔵大臣はその旨を速やかに告示するものとする。
suppl-3621-80/art-1/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-3
If the date on which this Act comes into effect pursuant to the provisions of paragraph (1) has been fixed as January 1, 1988, the Minister of Finance is to promptly give public notice to that effect.
machine translation, not official
---
## Cites
- suppl-3621-80/art-1/par-1: 次項 → 租税特別措置法 附則第一条第二項 (Supplementary Provisions, Article 1, paragraph (2)), suppl-3621-80/art-1/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-2
- suppl-3621-80/art-1/par-1: 同条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-3621-80/art-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1
- suppl-3621-80/art-1/par-3: 第一項 → 租税特別措置法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-3621-80/art-1/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-1
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項（施行期日等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-1
- 租税特別措置法 附則第一条第三項（施行期日等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-80/art-1/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-80/art-1/par-3
---
## 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-20261007T211206-336, 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