# 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-4121-119`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-119
- 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 平成一二年一一月八日法律第一一九号
suppl-4121-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119 · https://japanlaw.org/l/332AC0000000026/suppl-4121-119
**第一項** この法律は、公布の日から施行する。
suppl-4121-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-119/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
**第二項** この法律の施行の日前に平成十二年分の所得税につき所得税法（昭和四十年法律第三十三号）第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び同日前に平成十二年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条又は第二十六条の規定による更正があった場合には、その更正後の事項）につきこの法律による改正後の租税特別措置法の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-4121-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4121-119/par-2
A person who, before the date on which this Act comes into effect, filed a return under the provisions of Article 125 or Article 127 of the Income Tax Act (Act No. 33 of 1965) (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2000, and a person who, before that date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for 2000 may, if a change arises in the matters stated in that return or the matters pertaining to that determination (where a reassessment under the provisions of Article 24 or Article 26 of that Act has been made with regard to those matters before that date, the matters after that reassessment) as a result of the application of the provisions of the Act on Special Measures Concerning Taxation as amended by this Act, file with the district director a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with regard to the matters in which the change has arisen, within one year from that date.
machine translation, not official
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## Cites
- suppl-4121-119/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-4121-119/par-2: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-4121-119/par-2: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-4121-119/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-4121-119/par-2: 所得税法（昭和四十年法律第三十三号）第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125
- suppl-4121-119/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- suppl-4121-119/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
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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-20261007T211206-406, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-407, 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