# 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-4011-68` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-68 - 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 平成元年一一月一四日法律第六八号 suppl-4011-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4011-68/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4011-68/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4011-68/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-2 **第一項** 次条に定めるものを除き、第一条の規定による改正後の所得税法（以下「新所得税法」という。）の規定及び第二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。）の規定は、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。 suppl-4011-68/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-68/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-68/art-2/par-1 Except as provided in the following Article, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Income Tax Act") and the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies hereinafter) and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1988 and prior tax years. 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-20261007T211206-347, 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