# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日等） — address `suppl-4011-93/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1
- 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.

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### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-93/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4011-93/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4011-93/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第一条中国家公務員等共済組合法附則第十四条の十を同法附則第十四条の十一とし、同法附則第十四条の九の次に一条を加える改正規定並びに同法附則第二十条第二項及び附則第二十条の二の改正規定、第二条の規定、第三条中国家公務員等共済組合法等の一部を改正する法律附則第三十四条の改正規定、同法附則第五十一条の改正規定（同条第一項の改正規定を除く。）、同法附則第六十四条に一項を加える改正規定及び同法附則第六十五条の改正規定、第四条の規定並びに附則第六条から第八条までの規定　平成二年四月一日
  <sup>suppl-4011-93/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-93/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-93/art-1/par-1/item-3</sup>
  the provisions in Article 1 that renumber Article 14-10 of the Supplementary Provisions of the National Public Officers, etc. Mutual Aid Association Act as Article 14-11 of the Supplementary Provisions of that Act and add one Article after Article 14-9 of the Supplementary Provisions of that Act, and the provisions amending Article 20, paragraph (2) and Article 20-2 of the Supplementary Provisions of that Act, the provisions of Article 2, the provisions in Article 3 amending Article 34 of the Supplementary Provisions of the Act Partially Amending the National Public Officers, etc. Mutual Aid Association Act, etc., the provisions amending Article 51 of the Supplementary Provisions of that Act (excluding the provisions amending paragraph (1) of that Article), the provisions adding one paragraph to Article 64 of the Supplementary Provisions of that Act and the provisions amending Article 65 of the Supplementary Provisions of that Act, the provisions of Article 4, and the provisions of Articles 6 through 8 of the Supplementary Provisions: April 1, 1990.
  <sup>machine translation, not official</sup>

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## 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