# 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-4041-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-64 - 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 平成四年五月二九日法律第六四号 suppl-4041-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4041-64/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。 suppl-4041-64/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation. machine translation, not official ### 第十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4041-64/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10 **第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第十七条の規定は、施行日の属する年分以後の所得税について適用し、施行日の属する年分前の所得税については、なお従前の例による。この場合において、既存登録ホテル等を有する個人の附則第三条の規定の適用を受けている期間内に終了する各年における当該ホテル又は旅館に係る新租税特別措置法第十七条の規定の適用については、同条中「国際観光ホテル整備法（昭和二十四年法律第二百七十九号）第七条第一項に規定する登録ホテル又は同法第十八条第二項に規定する登録旅館のうち、特に国際観光の振興に寄与するものとして政令で定めるもの」とあるのは、「国際観光ホテル整備法の一部を改正する法律（平成四年法律第六十四号）附則第二条第一項の規定の適用を受けるホテル又は旅館」とする。 suppl-4041-64/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-1 The provisions of Article 17 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to income tax for the year that includes the Effective Date and subsequent years, and with regard to income tax for years before the year that includes the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 17 of the New Act on Special Measures Concerning Taxation in each year ending within the period during which an individual who has an existing registered hotel, etc. receives the application of the provisions of Article 3 of the Supplementary Provisions, with respect to that hotel or ryokan, the phrase "a registered hotel prescribed in Article 7, paragraph (1) of the Act on Development of Hotels for Inbound Tourists (Act No. 279 of 1949) or a registered ryokan prescribed in Article 18, paragraph (2) of that Act, which is specified by Cabinet Order as particularly contributing to the promotion of international tourism" in that Article is deemed to be replaced with "a hotel or ryokan to which the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Development of Hotels for Inbound Tourists (Act No. 64 of 1992) apply". machine translation, not official **第二項** 新租税特別措置法第五十二条の四の規定は、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。以下この項において同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、既存登録ホテル等を有する法人の附則第三条の規定の適用を受けている期間内に終了する各事業年度における当該ホテル又は旅館に係る新租税特別措置法第五十二条の四の規定の適用については、同条中「国際観光ホテル整備法第七条第一項に規定する登録ホテル又は同法第十八条第二項に規定する登録旅館のうち、特に国際観光の振興に寄与するものとして政令で定めるもの」とあるのは、「国際観光ホテル整備法の一部を改正する法律（平成四年法律第六十四号）附則第二条第一項の規定の適用を受けるホテル又は旅館」とする。 suppl-4041-64/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-2 The provisions of Article 52-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of 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 paragraph) ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-4 of the New Act on Special Measures Concerning Taxation in each business year ending within the period during which a corporation that has an existing registered hotel, etc. receives the application of the provisions of Article 3 of the Supplementary Provisions, with respect to that hotel or ryokan, the phrase "a registered hotel prescribed in Article 7, paragraph (1) of the Act on Development of Hotels for Inbound Tourists or a registered ryokan prescribed in Article 18, paragraph (2) of that Act, which is specified by Cabinet Order as particularly contributing to the promotion of international tourism" in that Article is deemed to be replaced with "a hotel or ryokan to which the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Development of Hotels for Inbound Tourists (Act No. 64 of 1992) apply". machine translation, not official --- ## Cites - suppl-4041-64/art-10/par-1: 国際観光ホテル整備法（昭和二十四年法律第二百七十九号）第七条第一項 → e-Gov law 324AC1000000279, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-4041-64/art-10/par-1: 同法第十八条第二項 → e-Gov law 324AC1000000279, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection - suppl-4041-64/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4041-64/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10 - suppl-4041-64/art-10/par-2: 国際観光ホテル整備法第七条第一項 → e-Gov law 324AC1000000279, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-4041-64/art-10/par-2: 同法第十八条第二項 → e-Gov law 324AC1000000279, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection - suppl-4041-64/art-10/par-2: この項 → 租税特別措置法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4041-64/art-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-64/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十条第一項（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-4041-64/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-1 - 租税特別措置法 附則第十条第二項（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-4041-64/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-64/art-10/par-2 --- ## 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-20261007T211206-361, 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