# 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-4111-72`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-72
- 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 平成一一年六月一一日法律第七二号
<sup>suppl-4111-72 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-72/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1</sup>

**第一項**  この法律は、次の各号に掲げる区分に応じ、それぞれ当該各号に定める日から施行する。
<sup>suppl-4111-72/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1/par-1</sup>
This Act comes into effect as of the day specified in each of the following items, according to the categories set forth in those items.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4111-72/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第一条、第二条、第七十二条、第七十六条の二、第七十七条、第百条から第百二条まで及び第百四条から第百七条までの改正規定、同条の次に二条を加える改正規定、第百八条から第百十一条の二まで、第百十二条及び第百十三条の改正規定、同条の次に一条を加える改正規定、第百十四条から第百二十五条まで、第百二十九条、第百三十六条、第百五十条及び第百五十五条から第百五十七条の二までの改正規定、同条を第百五十七条の三とし、第百五十七条の次に一条を加える改正規定、第百六十条の改正規定並びに附則第八条から第十二条まで、第十六条、第十八条、第十九条、第二十条（登録免許税法（昭和四十二年法律第三十五号）別表第一第四十一号の改正規定に限る。）及び第二十一条から第二十三条までの規定　平成十二年二月一日
  <sup>suppl-4111-72/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-72/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-72/art-1/par-1/item-2</sup>
  the provisions amending Articles 1, 2, 72, 76-2 and 77, Articles 100 through 102 and Articles 104 through 107, the provisions adding two Articles after that Article, the provisions amending Articles 108 through 111-2, 112 and 113, the provisions adding one Article after that Article, the provisions amending Articles 114 through 125, 129, 136 and 150 and Articles 155 through 157-2, the provisions renumbering that Article as Article 157-3 and adding one Article after Article 157, the provisions amending Article 160, and the provisions of Articles 8 through 12, 16, 18 and 19, Article 20 (limited to the provisions amending Appended Table 1, item (xli) of the Registration and License Tax Act (Act No. 35 of 1967)) and Articles 21 through 23 of the Supplementary Provisions: February 1, 2000
  <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-20261007T211206-400, 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