# 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-4041-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-76 - 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 平成四年六月五日法律第七六号 suppl-4041-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4041-76/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-1 **第一項** この法律は、公布の日から起算して二月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-4041-76/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation. machine translation, not official ### 第十一条（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-4041-76/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11 **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「改正後の租税特別措置法」という。）第三十七条第一項及び第三十七条の三第二項第二号の規定は、個人がこの法律の施行の日（以下この条において「施行日」という。）以後に行う改正後の租税特別措置法第三十七条第一項の表の第十一号の上欄に掲げる資産の譲渡について適用する。 suppl-4041-76/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11/par-1 The provisions of Article 37, paragraph (1) and Article 37-3, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended" in this Article) apply to a transfer of assets listed in the left-hand column of item (xi) of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that an individual makes on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article). machine translation, not official **第二項** 改正後の租税特別措置法第六十五条の七第一項及び第六十五条の八第一項の規定は、法人が施行日以後に行う改正後の租税特別措置法第六十五条の七第一項の表の第十一号の上欄に掲げる資産の譲渡について適用する。 suppl-4041-76/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11/par-2 The provisions of Article 65-7, paragraph (1) and Article 65-8, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended apply to a transfer of assets listed in the left-hand column of item (xi) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that a corporation makes on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4041-76/art-11/par-1: この条 → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4041-76/art-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-76/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十一条第一項（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-4041-76/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-76/art-11/par-1 --- ## 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