# 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-4101-107` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-107 - 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 平成一〇年六月一五日法律第一〇七号 suppl-4101-107 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4101-107/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1 **第一項** この法律は、平成十年十二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-4101-107/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1 This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定　平成十年七月一日 suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1/item-1 the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998; machine translation, not official ### 第百四十五条（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-4101-107/art-145 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145 **第一項** 第二十六条の規定による改正後の租税特別措置法（以下この条及び次条において「新租税特別措置法」という。）第八条の二の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第一項に規定する証券投資信託に係る同項に規定する証券投資信託の収益の分配に係る配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた第二十六条の規定による改正前の租税特別措置法（以下この条及び次条において「旧租税特別措置法」という。）第八条の二第一項に規定する証券投資信託に係る同項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。 suppl-4101-107/art-145/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-1 The provisions of Article 8-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 26 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article and the following Article) apply to dividends and similar income pertaining to distributions of proceeds of securities investment trusts prescribed in paragraph (1) of that Article, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income pertaining to distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 26 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article and the following Article), pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第八条の三第一項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する国外証券投資信託の配当等については、なお従前の例による。 suppl-4101-107/art-145/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-2 The provisions of Article 8-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income of publicly offered foreign securities investment trusts prescribed in that paragraph, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income of foreign securities investment trusts prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第八条の三第二項、第三項及び第六項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第二項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同条第二項に規定する国外証券投資信託の配当等については、なお従前の例による。 suppl-4101-107/art-145/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-3 The provisions of Article 8-3, paragraphs (2), (3) and (6) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income of publicly offered foreign securities investment trusts prescribed in paragraph (2) of that Article, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income of foreign securities investment trusts prescribed in Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in paragraph (1) of that Article for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第八条の六の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第一項第一号に規定する証券投資信託に係る同号に掲げる配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の五第一項第一号に規定する証券投資信託に係る同号に掲げる配当等については、なお従前の例による。 suppl-4101-107/art-145/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-4 The provisions of Article 8-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income listed in paragraph (1), item (i) of that Article, pertaining to a securities investment trust prescribed in that item for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income listed in Article 8-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that item for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第九条第一項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する配当所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第九条第一項に規定する証券投資信託に係る同項に規定する配当所得については、なお従前の例による。 suppl-4101-107/art-145/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-5 The provisions of Article 9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividend income prescribed in that paragraph, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividend income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第九条第三項の規定は、平成十一年分以後の所得税について適用する。 suppl-4101-107/art-145/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-6 The provisions of Article 9, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 1999 and subsequent years. machine translation, not official **第七項** 新租税特別措置法第三十七条の十第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する私募証券投資信託の受益証券について適用する。 suppl-4101-107/art-145/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-7 The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to beneficiary certificates of a privately placed securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date. machine translation, not official **第八項** 新租税特別措置法第三十七条の十第五項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する私募証券投資信託に係る同項に規定する支払われる金額について適用する。 suppl-4101-107/art-145/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-8 The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amounts to be paid prescribed in that paragraph, pertaining to a privately placed securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date. machine translation, not official **第九項** 新租税特別措置法第三十七条の十五第一項第一号及び第二号の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項第一号に規定する証券投資信託に係る同号及び同項第二号に掲げる所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第三十七条の十五第一項第一号に規定する証券投資信託に係る同号及び同項第二号に掲げる所得については、なお従前の例による。 suppl-4101-107/art-145/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-9 The provisions of Article 37-15, paragraph (1), items (i) and (ii) of the New Act on Special Measures Concerning Taxation apply to income listed in items (i) and (ii) of that paragraph, pertaining to a securities investment trust prescribed in item (i) of that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern income listed in Article 37-15, paragraph (1), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in item (i) of that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official ### 第百八十八条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4101-107/art-188 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4101-107/art-188/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188/par-1 Dispositions, procedures or other acts carried out before this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) for which there are equivalent provisions in the respective Acts as amended are deemed, except as otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of the respective Acts as amended. machine translation, not official ### 第百九十条（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-4101-107/art-190 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-190 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-190 **第一項** 附則第二条から第百四十六条まで、第百五十三条、第百六十九条及び前条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-4101-107/art-190/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-190/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-190/par-1 Beyond what is provided for in Articles 2 through 146, Article 153, Article 169, and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 租税特別措置法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188 - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 租税特別措置法 附則第百九十条 (Supplementary Provisions, Article 190), suppl-4101-107/art-190 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-190 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-190 - suppl-4101-107/art-145/par-1: この条 → 租税特別措置法 附則第百四十五条 (Supplementary Provisions, Article 145), suppl-4101-107/art-145 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145 - suppl-4101-107/art-188/par-1: この条 → 租税特別措置法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188 - suppl-4101-107/art-188/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4101-107/art-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1 ## Cited by 3 provisions cite 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-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1/item-1 - 租税特別措置法 附則第百四十五条第一項（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-4101-107/art-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-1 - 租税特別措置法 附則第百八十八条第一項（処分等の効力） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188/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-20261007T211206-391, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-392, 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