# 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-4011-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-64 - 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 平成元年六月三〇日法律第六四号 suppl-4011-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4011-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4011-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第三条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures upon Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4011-64/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-3 **第一項** 前条の規定による改正後の租税特別措置法第四十五条の二第二項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）がこの法律の施行の日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する医療用機器等について適用し、法人が同日前に取得等をした前条の規定による改正前の租税特別措置法第四十五条の二第二項に規定する医療用機器等をその事業の用に供した場合については、なお従前の例による。 suppl-4011-64/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-3/par-1 The provisions of Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to medical equipment, etc. prescribed in that paragraph that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the date on which this Act comes into effect and puts to use for its business, and with regard to cases where a corporation has put to use for its business medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that it made an acquisition, etc. of before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4011-64/art-3/par-1: この条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4011-64/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-64/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三条第一項（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-4011-64/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-64/art-3/par-1 --- ## 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-20261007T211206-347, 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