# 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） — address `suppl-4021-13/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-4021-13/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4021-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1 **第一項** この法律は、平成二年四月一日から施行する。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。 suppl-4021-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1 This Act comes into effect on April 1, 1990; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第三十条の二第一項、第五十六条の三第一項及び第七十条の七第一項の改正規定並びに附則第十条、第二十条第四項及び第二十四条第一項の規定　森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）の施行の日 suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-1 the provisions amending Article 30-2, paragraph (1), Article 56-3, paragraph (1) and Article 70-7, paragraph (1), and the provisions of Article 10, Article 20, paragraph (4) and Article 24, paragraph (1) of the Supplementary Provisions: the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989) comes into effect; machine translation, not official **二** 第四十四条の三第二項の改正規定、同項を同条第三項とする改正規定及び同条第一項の次に一項を加える改正規定並びに附則第十九条第三項の規定　地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律（平成二年法律第四十一号）の施行の日 suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-2 the provisions amending Article 44-3, paragraph (2), the provisions renumbering that paragraph as paragraph (3) of that Article and the provisions adding one paragraph after paragraph (1) of that Article, and the provisions of Article 19, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect. machine translation, not official --- ## Cites - suppl-4021-13/art-1/par-1/item-1: 第二十四条第一項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4021-13/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1 - suppl-4021-13/art-1/par-1/item-1: 第二十条第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4021-13/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-4 - suppl-4021-13/art-1/par-1/item-1: 附則第十条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4021-13/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-10 - suppl-4021-13/art-1/par-1/item-2: 附則第十九条第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4021-13/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/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-20261007T211206-347, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-348, 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