# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（山林所得に係る森林計画特別控除に関する経過措置） — address `suppl-4031-16/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-6 - 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. --- ### 第六条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Forest Plans for Timber Income caption: machine translation, not official suppl-4031-16/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-6 **第一項** 新法第三十条の二の規定は、森林法改正法の施行の日以後に行う同条第一項に規定する山林の伐採又は譲渡について適用する。 suppl-4031-16/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-6/par-1 The provisions of Article 30-2 of the New Act apply to the cutting or transfer of forested land prescribed in paragraph (1) of that Article that is carried out on or after the date on which the Forest Act Amendment Act comes into effect. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-5 --- ## 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-20261007T211206-352, 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