# 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-4091-125` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-125 - 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 平成九年一二月一七日法律第一二五号 suppl-4091-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4091-125/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/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。ただし、第一条の四の改正規定及び第四十二条の改正規定（同条に二項を加える部分を除く。）並びに附則第三条、第九条及び第十四条の規定は、公布の日から施行する。 suppl-4091-125/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions amending Article 1-4 and the provisions amending Article 42 (excluding the part adding two paragraphs to that Article), as well as the provisions of Articles 3, 9 and 14 of the Supplementary Provisions, come into effect on the date of promulgation. machine translation, not official ### 第十四条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4091-125/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-14 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4091-125/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-14/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4091-125/art-1/par-1: 第十四条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4091-125/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-14 ## 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（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-125/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-125/art-1/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-20261007T211206-386, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-387, 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