# 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-4111-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-10 - 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 平成一一年三月三一日法律第一〇号 suppl-4111-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-10/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-1 **第一項** この法律は、平成十一年四月一日から施行する。 suppl-4111-10/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-1/par-1 This Act comes into effect as of April 1, 1999. machine translation, not official ### 第六条（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-4111-10/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6 **第一項** 施行日前に行った有価証券の譲渡に係る有価証券取引税についての前条の規定による改正前の租税特別措置法第六章第五節の規定の適用については、なお従前の例による。 suppl-4111-10/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-1 With regard to the application of the provisions of Chapter VI, Section 5 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article to securities transaction tax on transfers of securities made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる有価証券取引税に係る施行日以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-4111-10/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-2 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to securities transaction tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前に行った先物取引及びオプション取引に係る取引所税についての前条の規定による改正前の租税特別措置法第六章第六節の規定の適用については、なお従前の例による。 suppl-4111-10/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-3 With regard to the application of the provisions of Chapter VI, Section 6 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article to exchange tax on futures transactions and option transactions carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる取引所税に係る施行日以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-4111-10/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-4 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to exchange tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4111-10/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4111-10/art-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-1 - suppl-4111-10/art-6/par-4: 前項 → 租税特別措置法 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4111-10/art-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-10/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（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-4111-10/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-2 - 租税特別措置法 附則第六条第四項（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-4111-10/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-10/art-6/par-4 --- ## 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-20261007T211206-399, 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