# 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-4061-109`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-109
- 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.

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## 附　則 平成六年一二月二日法律第一〇九号
<sup>suppl-4061-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-109/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-1</sup>

**第一項**  この法律は、平成七年一月一日から施行する。
<sup>suppl-4061-109/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-1/par-1</sup>
This Act comes into effect on January 1, 1995.
<sup>machine translation, not official</sup>

### 第二十七条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-109/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-27</sup>

**第一項**  平成六年分以前の所得税に係る前条の規定による改正前の租税特別措置法第四十一条の十六第一項（特定扶養親族に係る扶養控除の特例）に規定する扶養控除の額については、なお従前の例による。
<sup>suppl-4061-109/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-109/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-109/art-27/par-1</sup>
The provisions then in force continue to govern the amount of the deduction for dependents prescribed in Article 41-16, paragraph (1) (Special Provisions on Deduction for Dependents Pertaining to Specified Dependents) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article, with regard to income tax for 1994 and prior years.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-369, 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