# 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-4111-50`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-50
- 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 平成一一年五月二一日法律第五〇号
<sup>suppl-4111-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1</sup>

**第一項**  この法律は、平成十二年三月二十一日から施行する。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。
<sup>suppl-4111-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1/par-1</sup>
This Act comes into effect as of March 21, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4111-50/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第二条の規定並びに附則第八条から第十条まで、第十九条（租税特別措置法（昭和三十二年法律第二十六号）第二十条の六第一項第三号の改正規定及び第五十七条の八第一項第三号の改正規定に限る。）、第二十五条（大気汚染防止法（昭和四十三年法律第九十七号）第二十七条第二項の改正規定中「第二条第十項」を「第二条第十二項」に改める部分に限る。）、第二十六条（騒音規制法（昭和四十三年法律第九十八号）第二十一条第一項の改正規定中「第二条第十項」を「第二条第十二項」に改める部分に限る。）、第三十条及び第三十一条（振動規制法（昭和五十一年法律第六十四号）第十八条第一項の改正規定中「第二条第十項」を「第二条第十二項」に改める部分に限る。）の規定　公布の日から起算して六月を超えない範囲内において政令で定める日
  <sup>suppl-4111-50/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-50/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-50/art-1/par-1/item-2</sup>
  the provisions of Article 2 and the provisions of Articles 8 through 10, Article 19 (limited to the provisions amending Article 20-6, paragraph (1), item (iii) and the provisions amending Article 57-8, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)), Article 25 (limited to the part of the provisions amending Article 27, paragraph (2) of the Air Pollution Control Act (Act No. 97 of 1968) that replaces "Article 2, paragraph (10)" with "Article 2, paragraph (12)"), Article 26 (limited to the part of the provisions amending Article 21, paragraph (1) of the Noise Regulation Act (Act No. 98 of 1968) that replaces "Article 2, paragraph (10)" with "Article 2, paragraph (12)"), and Articles 30 and 31 (limited to the part of the provisions amending Article 18, paragraph (1) of the Vibration Regulation Act (Act No. 64 of 1976) that replaces "Article 2, paragraph (10)" with "Article 2, paragraph (12)") of the Supplementary Provisions: the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation
  <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-20261007T211206-399, 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