# 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-3631-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-44 - 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 昭和六三年五月一七日法律第四四号 suppl-3631-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-44/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/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-3631-44/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/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 ### 第十五条（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-3631-44/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15 **第一項** 個人又は法人が施行日前に行つた前条の規定による改正前の租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第六十四条第一項又は第六十五条第一項の規定に該当するこれらの規定に規定する土地等の譲渡については、なお従前の例による。 suppl-3631-44/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-1 The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 64, paragraph (1) or Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that falls under those provisions and that an individual or a corporation made before the Effective Date. machine translation, not official **第二項** 施行日以後に新法附則第十九条第一項に規定する業務のうち旧法第十九条第一項第一号イ若しくはロ又は同項第二号の事業が施行された場合における前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項、第六十四条第一項及び第六十五条第一項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法（昭和四十九年法律第四十三号）附則第十九条第一項に規定する業務のうち農用地開発公団法の一部を改正する法律（昭和六十三年法律第四十四号）による改正前の農用地開発公団法（以下「旧農用地開発公団法」という。）第十九条第一項第一号イ若しくはロの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる旧農用地開発公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第三十三条の二第一項第二号中「又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「土地改良事業」とあるのは「土地改良事業、農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」と、新租税特別措置法第六十四条第一項第三号中「土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」と、「第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法附則第十九条第二項の規定によりなおその効力を有するものとされる旧農用地開発公団法第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と、新租税特別措置法第六十五条第一項第二号中「又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第二号の事業」と、同項第四号中「土地改良事業」とあるのは「土地改良事業、農用地整備公団法附則第十九条第一項に規定する業務のうち旧農用地開発公団法第十九条第一項第一号イ若しくはロの事業」とする。 suppl-3631-44/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-2 With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1), Article 64, paragraph (1) and Article 65, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") in the case where, on or after the Effective Date, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) or item (ii) of that paragraph of the Former Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the New Act, is implemented, the phrase "land improvement project" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Agricultural Land Development Public Corporation Act prior to the amendment by the Act Partially Amending the Agricultural Land Development Public Corporation Act (Act No. 44 of 1988) (hereinafter referred to as the "Former Agricultural Land Development Public Corporation Act"), among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974)", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "land improvement project" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "land improvement project" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation with "land improvement project or a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 96-4" with "Article 96-4, and Article 23, paragraph (2) of the Former Agricultural Land Development Public Corporation Act, which remains in force pursuant to the provisions of Article 19, paragraph (2) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", the phrase "Article 53-2-2, paragraph (1) of that Act" with "Article 53-2-2, paragraph (1) of the Land Improvement Act", the phrase "or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with ", a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or a project referred to in Article 19, paragraph (1), item (ii) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act", and the phrase "land improvement project" in item (iv) of that paragraph with "land improvement project, a project referred to in Article 19, paragraph (1), item (i), (a) or (b) of the Former Agricultural Land Development Public Corporation Act, among the operations prescribed in Article 19, paragraph (1) of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act". machine translation, not official **第三項** 租税特別措置法の一部を改正する法律（平成元年法律第十二号）の施行の日以後における前項の規定の適用については、同項中次の表の上欄に掲げる字句は同表の下欄に掲げる字句に読み替えるものとする。 前条の規定 租税特別措置法の一部を改正する法律（平成元年法律第十二号） 土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法（昭和四十九年法律第四十三号） 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業若しくは同法 第九十六条の四」とあるのは「第九十六条の四並びに農用地整備公団法 第二十三条第二項」とあるのは「第二十三条第二項及び同法 第二十三条第二項」と、「同法第五十三条の二の二第一項」とあるのは「土地改良法第五十三条の二の二第一項」と 第二十三条第二項」と 又は農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項の事業又は農用地整備公団法 第十九条第一項第二号の事業」とあるのは「第十九条第一項第二号の事業若しくは同法 土地改良事業」とあるのは「土地改良事業、農用地整備公団法 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業、同法 土地改良事業」とあるのは「土地改良事業若しくは農用地整備公団法附則 第十九条第一項第一号イの事業」とあるのは「第十九条第一項第一号イの事業若しくは同法附則 又は農業振興地域の整備に関する法律第十三条の二第一項の事業」とあるのは「、農業振興地域の整備に関する法律第十三条の二第一項の事業又は農用地整備公団法 第十九条第一項第二号の事業」とあるのは「第十九条第一項第二号の事業若しくは同法 suppl-3631-44/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-3 With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) comes into effect, the words listed in the left-hand column of the following table in that paragraph are deemed to be replaced with the words listed in the right-hand column of that table. the provisions of the preceding Article the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) land improvement project' is deemed to be replaced with 'land improvement project or … the Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a) or … of that Act Article 96-4' is deemed to be replaced with 'Article 96-4, and … of the Agricultural Land Improvement Public Corporation Act Article 23, paragraph (2)' is deemed to be replaced with 'Article 23, paragraph (2) and … of that Act Article 23, paragraph (2)', and the phrase 'Article 53-2-2, paragraph (1) of that Act' is deemed to be replaced with 'Article 53-2-2, paragraph (1) of the Land Improvement Act', and Article 23, paragraph (2)', and or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969)' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions (Act No. 58 of 1969) or … of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (ii)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (ii) or … of that Act land improvement project' is deemed to be replaced with 'land improvement project, … of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a), … of that Act land improvement project' is deemed to be replaced with 'land improvement project or … of the Supplementary Provisions of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (i), (a)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (i), (a) or … of the Supplementary Provisions of that Act or a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions' is deemed to be replaced with ', a project referred to in Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions or … of the Agricultural Land Improvement Public Corporation Act a project referred to in Article 19, paragraph (1), item (ii)' is deemed to be replaced with 'a project referred to in Article 19, paragraph (1), item (ii) or … of that Act machine translation, not official --- ## Cites - suppl-3631-44/art-15/par-2: 土地改良法第五十三条の二の二第一項 → e-Gov law 324AC0000000195, 第五十三条の二の二第一項 (Article 53-2-2, paragraph (1)), art-53-2-2/par-1 — not held in this collection - suppl-3631-44/art-15/par-2: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項 → e-Gov law 344AC0000000058, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection - suppl-3631-44/art-15/par-3: 土地改良法第五十三条の二の二第一項 → e-Gov law 324AC0000000195, 第五十三条の二の二第一項 (Article 53-2-2, paragraph (1)), art-53-2-2/par-1 — not held in this collection - suppl-3631-44/art-15/par-3: 農業振興地域の整備に関する法律（昭和四十四年法律第五十八号）第十三条の二第一項 → e-Gov law 344AC0000000058, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection - suppl-3631-44/art-15/par-3: 前項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3631-44/art-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十五条第三項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-44/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-44/art-15/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-20261007T211206-341, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-002, 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