# 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-4111-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-76 - 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 平成一一年六月一六日法律第七六号 suppl-4111-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-76/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十七条から第七十二条までの規定は、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から施行する。 suppl-4111-76/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 72 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第六十条（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-4111-76/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60 **第一項** 個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が前条の規定の施行前に行った同条の規定による改正前の租税特別措置法第二十八条の四第一項、第三十一条の二第一項、第三十三条第一項、第三十四条第一項、第三十四条の二第一項、第三十七条第一項、第六十二条の三第一項、第六十三条第一項、第六十四条第一項、第六十五条の三第一項、第六十五条の四第一項及び第六十五条の七第一項の規定に該当するこれらの規定に規定する土地等又は資産の譲渡については、なお従前の例による。 suppl-4111-76/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-1 With regard to transfers of land, etc. or assets prescribed in Article 28-4, paragraph (1), Article 31-2, paragraph (1), Article 33, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 37, paragraph (1), Article 62-3, paragraph (1), Article 63, paragraph (1), Article 64, paragraph (1), Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that fall under those provisions and that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) made before the provisions of the preceding Article come into effect, the provisions then in force continue to govern. machine translation, not official **第二項** 前条の規定の施行の日以後において、住宅・都市整備公団が旧公団法第五十五条第二項の規定により発行した特別住宅債券は公団が附則第十三条第一項の規定により発行した特別住宅債券に該当するものとみなして、前条の規定による改正後の租税特別措置法第四十一条の十二の規定を適用する。 suppl-4111-76/art-60/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-2 On or after the date on which the provisions of the preceding Article come into effect, the provisions of Article 41-12 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply by deeming special housing bonds issued by the Housing and Urban Development Corporation pursuant to the provisions of Article 55, paragraph (2) of the Former Corporation Act to be special housing bonds issued by the Corporation pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions. machine translation, not official **第三項** 第一項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下この項及び附則第六十八条第二項において「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに都市基盤整備公団法（平成十一年法律第七十六号）附則第六十条第一項の規定」とする。 suppl-4111-76/art-60/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-3 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act" in this paragraph and Article 68, paragraph (2) of the Supplementary Provisions) in the case where the provisions of paragraph (1) apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 60, paragraph (1) of the Supplementary Provisions of the Urban Development Corporation Act (Act No. 76 of 1999)". machine translation, not official --- ## Cites - suppl-4111-76/art-60/par-3: 第一項 → 租税特別措置法 附則第六十条第一項 (Supplementary Provisions, Article 60, paragraph (1)), suppl-4111-76/art-60/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-1 - suppl-4111-76/art-60/par-3: この項 → 租税特別措置法 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-4111-76/art-60/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-76/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-7 - 租税特別措置法 附則第六十条第三項（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-4111-76/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-60/par-3 --- ## 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