# 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-4061-118` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-118 - 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 平成六年一二月二八日法律第一一八号 suppl-4061-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4061-118/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-1 **第一項** この法律は、世界貿易機関を設立するマラケシュ協定が日本国について効力を生ずる日から施行する。ただし、第二条及び第五条の規定並びに附則第三条、第四条（「別表第一（Ａ）」を「別表第一」に改める部分に限る。）、第五条及び第六条の規定は、平成七年四月一日（世界貿易機関を設立するマラケシュ協定が日本国について効力を生ずる日が平成七年四月一日後となる場合には、当該効力を生ずる日以後の政令で定める日）から施行する。 suppl-4061-118/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-1/par-1 This Act comes into effect on the date on which the Marrakesh Agreement Establishing the World Trade Organization enters into force for Japan; provided, however, that the provisions of Articles 2 and 5 and the provisions of Article 3, Article 4 (limited to the part replacing "Appended Table 1 (A)" with "Appended Table 1"), Article 5 and Article 6 of the Supplementary Provisions come into effect on April 1, 1995 (or, if the date on which the Marrakesh Agreement Establishing the World Trade Organization enters into force for Japan falls after April 1, 1995, on the day specified by Cabinet Order that falls on or after the date of that entry into force). machine translation, not official ### 第七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4061-118/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-7 **第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下同じ。）の施行前にした行為並びに附則第三条及び前条の規定により従前の例によることとされる物品に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4061-118/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-7/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, before those provisions come into effect; the same applies hereinafter) and to acts committed after this Act comes into effect in relation to goods for which the provisions then in force are to continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions and the preceding Article, the provisions then in force continue to govern. machine translation, not official ### 第八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4061-118/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-8 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4061-118/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-8/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4061-118/art-7/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4061-118/art-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-1 - suppl-4061-118/art-8/par-1: 附則第二条から前条まで → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4061-118/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-7/par-1 - 租税特別措置法 附則第八条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-118/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-118/art-8/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-20261007T211206-370, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07