# 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-4051-10/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-4051-10/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/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-4051-10/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1 **第一項** この法律は、平成五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-4051-10/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1 This Act comes into effect as of April 1, 1993; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items: machine translation, not official **一** 目次の改正規定（「第二十条の四」を「第二十条の五」に改める部分及び「第五十七条の八」を「第五十七条の九」に改める部分に限る。）、第十条の二第一項の改正規定（「又は第三号に掲げる減価償却資産」を「若しくはハ、第三号、第五号又は第六号に掲げる減価償却資産（第五号に掲げる減価償却資産については、政令で定めるものに限る。）」に改める部分（同項第六号に係る部分に限る。）及び「当該取得価額」を「当該取得価額（第六号に掲げる減価償却資産で一の生産設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該減価償却資産の取得価額が当該一の生産設備を構成する減価償却資産の取得価額の合計額のうちに占める割合を乗じて計算した金額）」に改める部分に限る。）、同項に一号を加える改正規定、第十八条第一項に一号を加える改正規定、第二章第二節第二款中第二十条の四の次に一条を加える改正規定、第四十二条の五第一項の改正規定（「又は第三号イに掲げる減価償却資産」を「若しくはハ、第三号イ、第五号又は第六号に掲げる減価償却資産（第五号に掲げる減価償却資産については、政令で定めるものに限る。）」に改める部分（同項第六号に係る部分に限る。）及び「当該取得価額」を「当該取得価額（第六号に掲げる減価償却資産で一の生産設備を構成するものの取得価額の合計額が二十億円を超える場合には、二十億円に当該減価償却資産の取得価額が当該一の生産設備を構成する減価償却資産の取得価額の合計額のうちに占める割合を乗じて計算した金額）」に改める部分に限る。）、同項に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第三章第二節中第五十七条の八を第五十七条の九とし、第五十七条の七の次に一条を加える改正規定及び第六十六条の十第一項に一号を加える改正規定並びに附則第六条第二項及び第十二条第二項の規定　エネルギー等の使用の合理化及び再生資源の利用に関する事業活動の促進に関する臨時措置法（平成五年法律第十八号）の施行の日 suppl-4051-10/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-1 the provisions amending the Table of Contents (limited to the part replacing "Article 20-4" with "Article 20-5" and the part replacing "Article 57-8" with "Article 57-9"), the provisions amending Article 10-2, paragraph (1) (limited to the part replacing "or depreciable assets listed in item (iii)" with "or (c), or depreciable assets listed in item (iii), item (v) or item (vi) (for depreciable assets listed in item (v), limited to those specified by Cabinet Order)" (limited to the part concerning item (vi) of that paragraph) and the part replacing "that acquisition cost" with "that acquisition cost (or, if the total of the acquisition costs of depreciable assets listed in item (vi) that constitute a single production facility exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of those depreciable assets to the total of the acquisition costs of the depreciable assets constituting that single production facility)"), the provisions adding one item to that paragraph, the provisions adding one item to Article 18, paragraph (1), the provisions adding one Article after Article 20-4 in Chapter II, Section 2, Subsection 2, the provisions amending Article 42-5, paragraph (1) (limited to the part replacing "or depreciable assets listed in item (iii), (a)" with "or (c), or depreciable assets listed in item (iii), (a), item (v) or item (vi) (for depreciable assets listed in item (v), limited to those specified by Cabinet Order)" (limited to the part concerning item (vi) of that paragraph) and the part replacing "that acquisition cost" with "that acquisition cost (or, if the total of the acquisition costs of depreciable assets listed in item (vi) that constitute a single production facility exceeds 2 billion yen, the amount calculated by multiplying 2 billion yen by the ratio of the acquisition cost of those depreciable assets to the total of the acquisition costs of the depreciable assets constituting that single production facility)"), the provisions adding one item to that paragraph, the provisions adding one item to Article 52, paragraph (1), the provisions in Chapter III, Section 2 renumbering Article 57-8 as Article 57-9 and adding one Article after Article 57-7, and the provisions adding one item to Article 66-10, paragraph (1), as well as the provisions of Article 6, paragraph (2) and Article 12, paragraph (2) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Business Activities for the Rational Use of Energy and the Utilization of Recycled Resources (Act No. 18 of 1993) comes into effect; machine translation, not official **二** 目次の改正規定（「第四節　協同組合の課税の特例（第五十九条―第六十一条）」を「／第四節　協同組合の課税の特例（第五十九条―第六十一条）／第四節の二　農業生産法人の課税の特例（第六十一条の二・第六十一条の三）／」に改める部分に限る。）、第十条から第十条の四までの改正規定（「第十三条の二」を「第十三条の三」に改める部分に限る。）、第十条の五第一項の改正規定（「第十三条の二第一項」の下に「、第十三条の三第一項」を加える部分に限る。）、同条第三項の改正規定、第十二条の二の次に一条を加える改正規定（第十三条の三第一項の規定に係る部分に限る。）、第十三条の二の見出しの改正規定、同条第一項の改正規定（「（第四号イに掲げる者が同号イに定める要件に該当する場合には、百分の三十）」を削る部分及び同項第四号を削る部分に限る。）、同条第二項の改正規定、同条の次に一条を加える改正規定（第十三条の三第一項第一号に係る部分に限る。）、第二十八条の三第十一項及び第三十三条の六第二項の改正規定（「第十四条」を「第十三条の三」に改める部分に限る。）、第三十四条の三第二項第二号の改正規定、第三十七条第一項の表の第十五号の改正規定、第三十七条の三第三項の改正規定（「第十四条」を「第十三条の三」に改める部分に限る。）、第四十二条の四から第四十二条の八までの改正規定（「第四十六条の三」を「第四十六条の四」に改める部分に限る。）、第四十六条の三の次に一条を加える改正規定（第四十六条の四第一項第一号に係る部分に限る。）、第四十七条第三項の改正規定（「第四十五条の二まで」の下に「、第四十六条の三」を加える部分に限る。）、第四十八条第一項の改正規定（「若しくは第四十六条の三」を「、第四十六条の三若しくは第四十六条の四」に改める部分に限る。）、第三章第四節の次に一節を加える改正規定、第六十五条の七第一項の改正規定（「農用地利用増進計画」を「農用地利用集積計画」に改める部分に限る。）並びに第七十七条の二第一項の改正規定並びに附則第十九条第一項及び第四項、第二十二条（「次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」を「次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の三第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」に改める部分、「並びに第十四条から第十六条まで」とあるのは「、第十四条」を「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三」に改める部分及び「平成四年新法第四十八条第一項中「若しくは第四十六条の三」とあるのは「、第四十六条の三」を「平成五年新法第四十八条第一項中「若しくは第四十六条の四」とあるのは「、第四十六条の四」に改める部分に限る。）、第二十四条（附則第七条第十八項の表の改正規定（第十三条の三に係る部分に限る。）及び「租税特別措置法の一部を改正する法律（平成四年法律第十四号）による改正後の租税特別措置法第四十六条の三及び同条」を「租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法第四十六条の三及び第四十六条の四並びにこれら」に改める部分に限る。）並びに第二十五条（「同条第三項」を「「第十三条の二」とあるのは「第十三条の三」と、同条第三項」に改める部分、「同条第四項」を「「第十三条の二」とあるのは「第十三条の三」と、同条第四項」に改める部分、「「平成四年新法第四十二条の六」と」を「「平成五年新法第四十二条の六」と、「第四十六条の二まで」とあるのは「第四十六条の二まで、第四十六条の四」と」に改める部分及び「「平成四年新法第四十二条の六、」と」を「「平成五年新法第四十二条の六、」と、「第四十六条の二まで」とあるのは「第四十六条の二まで、第四十六条の四」と」に改める部分に限る。）の規定　農業経営基盤の強化のための関係法律の整備に関する法律（平成五年法律第七十号）の施行の日 suppl-4051-10/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-2 the provisions amending the Table of Contents (limited to the part replacing "Section 4 Special Provisions on Taxation of Cooperatives (Articles 59 to 61)" with "Section 4 Special Provisions on Taxation of Cooperatives (Articles 59 to 61) / Section 4-2 Special Provisions on Taxation of Agricultural Production Corporations (Articles 61-2 and 61-3)"), the provisions amending Articles 10 through 10-4 (limited to the part replacing "Article 13-2" with "Article 13-3"), the provisions amending Article 10-5, paragraph (1) (limited to the part adding ", Article 13-3, paragraph (1)" after "Article 13-2, paragraph (1)"), the provisions amending paragraph (3) of that Article, the provisions adding one Article after Article 12-2 (limited to the part concerning the provisions of Article 13-3, paragraph (1)), the provisions amending the heading of Article 13-2, the provisions amending paragraph (1) of that Article (limited to the part deleting "(or 30 percent, if a person listed in item (iv), (a) meets the requirements specified in (a) of that item)" and the part deleting item (iv) of that paragraph), the provisions amending paragraph (2) of that Article, the provisions adding one Article after that Article (limited to the part concerning Article 13-3, paragraph (1), item (i)), the provisions amending Article 28-3, paragraph (11) and Article 33-6, paragraph (2) (limited to the part replacing "Article 14" with "Article 13-3"), the provisions amending Article 34-3, paragraph (2), item (ii), the provisions amending item (xv) of the table in Article 37, paragraph (1), the provisions amending Article 37-3, paragraph (3) (limited to the part replacing "Article 14" with "Article 13-3"), the provisions amending Articles 42-4 through 42-8 (limited to the part replacing "Article 46-3" with "Article 46-4"), the provisions adding one Article after Article 46-3 (limited to the part concerning Article 46-4, paragraph (1), item (i)), the provisions amending Article 47, paragraph (3) (limited to the part adding ", Article 46-3" after "through Article 45-2"), the provisions amending Article 48, paragraph (1) (limited to the part replacing "or Article 46-3" with ", Article 46-3 or Article 46-4"), the provisions adding one Section after Chapter III, Section 4, the provisions amending Article 65-7, paragraph (1) (limited to the part replacing "agricultural land use promotion plan" with "agricultural land use consolidation plan") and the provisions amending Article 77-2, paragraph (1), as well as the provisions of Article 19, paragraphs (1) and (4) of the Supplementary Provisions, Article 22 of the Supplementary Provisions (limited to the part replacing '"the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act"' with '"the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 13-3, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act"', the part replacing 'the phrase "and Articles 14 through 16" with ", Article 14' with 'the phrase "and Articles 13-3 through 16" with ", Article 13-3', and the part replacing 'the phrase "or Article 46-3" in Article 48, paragraph (1) of the 1992 New Act with ", Article 46-3' with 'the phrase "or Article 46-4" in Article 48, paragraph (1) of the 1993 New Act with ", Article 46-4'), Article 24 of the Supplementary Provisions (limited to the provisions amending the table in Article 7, paragraph (18) of the Supplementary Provisions (limited to the part concerning Article 13-3) and the part replacing "Article 46-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992), and that Article" with "Articles 46-3 and 46-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993), and those Articles") and Article 25 of the Supplementary Provisions (limited to the part replacing "paragraph (3) of that Article" with 'the phrase "Article 13-2" with "Article 13-3", paragraph (3) of that Article', the part replacing "paragraph (4) of that Article" with 'the phrase "Article 13-2" with "Article 13-3", paragraph (4) of that Article', the part replacing '"Article 42-6 of the 1992 New Act",' with '"Article 42-6 of the 1993 New Act", the phrase "through Article 46-2" with "through Article 46-2, Article 46-4",' and the part replacing '"Article 42-6 of the 1992 New Act, ",' with '"Article 42-6 of the 1993 New Act, ", the phrase "through Article 46-2" with "through Article 46-2, Article 46-4",'): the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Agricultural Management Base (Act No. 70 of 1993) comes into effect; machine translation, not official **三** 目次の改正規定（「第九十三条・第九十四条」を「第九十三条―第九十四条」に改める部分に限る。）、第九十一条の改正規定、第九十三条の改正規定及び同条を第九十三条の二とし、第六章第五節中同条の前に一条を加える改正規定並びに附則第二十一条の規定　金融制度及び証券取引制度の改革のための関係法律の整備等に関する法律（平成四年法律第八十七号）の施行の日 suppl-4051-10/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-3 the provisions amending the Table of Contents (limited to the part replacing "Article 93 and Article 94" with "Article 93 to Article 94"), the provisions amending Article 91, the provisions amending Article 93, and the provisions renumbering that Article as Article 93-2 and adding one Article before it in Chapter VI, Section 5, as well as the provisions of Article 21 of the Supplementary Provisions: the date on which the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System and the Securities Transaction System (Act No. 87 of 1992) comes into effect; machine translation, not official **四** 第三条の三の次に一条を加える改正規定、第四条第一項の改正規定（「所得税法の施行地」を「国内」に改める部分を除く。）、同条に一項を加える改正規定、第四条の二第七項の改正規定及び第四条の三第七項の改正規定並びに附則第三条から第五条までの規定　平成六年一月一日 suppl-4051-10/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-4 the provisions adding one Article after Article 3-3, the provisions amending Article 4, paragraph (1) (excluding the part replacing "the area where the Income Tax Act is in force" with "Japan"), the provisions adding one paragraph to that Article, the provisions amending Article 4-2, paragraph (7) and the provisions amending Article 4-3, paragraph (7), as well as the provisions of Articles 3 through 5 of the Supplementary Provisions: January 1, 1994; machine translation, not official **五** 第十条の四第一項の改正規定（「百分の三十」の下に「（当該特定事業基盤強化設備が第五号に定める資産である場合には、百分の二十）」を加える部分に限る。）、同項に一号を加える改正規定、同条第三項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該特定事業基盤強化設備が第一項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）、同条第四項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該事業基盤強化設備が第一項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）、第四十二条の七第一項の改正規定（「百分の三十」の下に「（当該特定事業基盤強化設備が第五号に定める資産である場合には、百分の二十）」を加える部分に限る。）、同項に一号を加える改正規定、同条第二項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該特定事業基盤強化設備が前項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）及び同条第三項の改正規定（「合計額の百分の七に相当する金額」を「百分の七（当該事業基盤強化設備が第一項第五号に定める資産である場合には、百分の五）に相当する金額の合計額」に改める部分に限る。）並びに附則第七条及び第十三条の規定　農業機械化促進法の一部を改正する法律（平成五年法律第六十九号）の施行の日 suppl-4051-10/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-5 the provisions amending Article 10-4, paragraph (1) (limited to the part adding "(or 20 percent, if that specified business base strengthening equipment is an asset specified in item (v))" after "30 percent"), the provisions adding one item to that paragraph, the provisions amending paragraph (3) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that specified business base strengthening equipment is an asset specified in paragraph (1), item (v))"), the provisions amending paragraph (4) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that business base strengthening equipment is an asset specified in paragraph (1), item (v))"), the provisions amending Article 42-7, paragraph (1) (limited to the part adding "(or 20 percent, if that specified business base strengthening equipment is an asset specified in item (v))" after "30 percent"), the provisions adding one item to that paragraph, the provisions amending paragraph (2) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that specified business base strengthening equipment is an asset specified in item (v) of the preceding paragraph)") and the provisions amending paragraph (3) of that Article (limited to the part replacing "an amount equivalent to 7 percent of the total" with "the total of the amounts equivalent to 7 percent (or 5 percent, if that business base strengthening equipment is an asset specified in paragraph (1), item (v))"), as well as the provisions of Articles 7 and 13 of the Supplementary Provisions: the date on which the Act Partially Amending the Agricultural Mechanization Promotion Act (Act No. 69 of 1993) comes into effect; machine translation, not official **六** 第十三条の二の次に一条を加える改正規定（第十三条の三第一項第二号に係る部分に限る。）及び第四十六条の三の次に一条を加える改正規定（第四十六条の四第一項第二号に係る部分に限る。）　林業等振興資金融通暫定措置法の一部を改正する法律（平成五年法律第七十五号）の施行の日 suppl-4051-10/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-6 the provisions adding one Article after Article 13-2 (limited to the part concerning Article 13-3, paragraph (1), item (ii)) and the provisions adding one Article after Article 46-3 (limited to the part concerning Article 46-4, paragraph (1), item (ii)): the date on which the Act Partially Amending the Act on Temporary Measures concerning Financing for the Promotion of Forestry, etc. (Act No. 75 of 1993) comes into effect; machine translation, not official **七** 第三十四条の三第二項の改正規定（同項第二号の改正規定を除く。）、第三十七条第一項の改正規定（「所得税法の施行地」を「国内」に改める部分及び「農用地利用増進計画」を「農用地利用集積計画」に改める部分を除く。）、第三十七条の三第二項第一号の改正規定、第四十三条の四第二項に表を加える改正規定（同項の表の第二号に係る部分に限る。）、第六十五条の五第一項に各号を加える改正規定（同項第三号に係る部分に限る。）、第六十五条の七第一項の改正規定（「法人税法の施行地」を「国内」に改める部分、「第六十五条の五第一項」を「第六十五条の五第一項第二号」に改める部分及び「農用地利用増進計画」を「農用地利用集積計画」に改める部分を除く。）、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定及び第七十七条の三の改正規定（同条の表の第三号に係る部分に限る。）並びに附則第九条第二項、第十四条第二項並びに第十六条第四項及び第五項の規定　特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律（平成五年法律第七十二号）の施行の日 suppl-4051-10/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-7 the provisions amending Article 34-3, paragraph (2) (excluding the provisions amending item (ii) of that paragraph), the provisions amending Article 37, paragraph (1) (excluding the part replacing "the area where the Income Tax Act is in force" with "Japan" and the part replacing "agricultural land use promotion plan" with "agricultural land use consolidation plan"), the provisions amending Article 37-3, paragraph (2), item (i), the provisions adding a table to Article 43-4, paragraph (2) (limited to the part concerning item (ii) of the table in that paragraph), the provisions adding items to Article 65-5, paragraph (1) (limited to the part concerning item (iii) of that paragraph), the provisions amending Article 65-7, paragraph (1) (excluding the part replacing "the area where the Corporation Tax Act is in force" with "Japan", the part replacing "Article 65-5, paragraph (1)" with "Article 65-5, paragraph (1), item (ii)" and the part replacing "agricultural land use promotion plan" with "agricultural land use consolidation plan"), the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) and the provisions amending Article 77-3 (limited to the part concerning item (iii) of the table in that Article), as well as the provisions of Article 9, paragraph (2), Article 14, paragraph (2) and Article 16, paragraphs (4) and (5) of the Supplementary Provisions: the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas (Act No. 72 of 1993) comes into effect. machine translation, not official --- ## Cites - suppl-4051-10/art-1/par-1/item-1: 第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4051-10/art-1/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-3 - suppl-4051-10/art-1/par-1/item-1: 第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4051-10/art-1/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-5 - suppl-4051-10/art-1/par-1/item-1: 第十二条第二項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4051-10/art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-12/par-2 - suppl-4051-10/art-1/par-1/item-1: 附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4051-10/art-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-6/par-2 - suppl-4051-10/art-1/par-1/item-1: 第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4051-10/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-6 - suppl-4051-10/art-1/par-1/item-2: 第四項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4051-10/art-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-4 - suppl-4051-10/art-1/par-1/item-2: 附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4051-10/art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-19/par-1 - suppl-4051-10/art-1/par-1/item-3: 附則第二十一条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4051-10/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-21 - suppl-4051-10/art-1/par-1/item-4: 附則第三条から第五条まで → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4051-10/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-4 - suppl-4051-10/art-1/par-1/item-4: 附則第三条から第五条まで → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4051-10/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-5 - suppl-4051-10/art-1/par-1/item-4: 附則第三条から第五条まで → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4051-10/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-3 - suppl-4051-10/art-1/par-1/item-5: 第十三条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4051-10/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-13 - suppl-4051-10/art-1/par-1/item-5: 附則第七条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4051-10/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-7 - suppl-4051-10/art-1/par-1/item-7: 附則第九条第二項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4051-10/art-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9/par-2 - suppl-4051-10/art-1/par-1/item-7: 第五項 → 租税特別措置法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4051-10/art-16/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-5 - suppl-4051-10/art-1/par-1/item-7: 第十六条第四項 → 租税特別措置法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4051-10/art-16/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-4 - suppl-4051-10/art-1/par-1/item-7: 第十四条第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4051-10/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-14/par-2 ## 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一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-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-20261007T211206-362, 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