# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25)

- 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: 第二十五条 (Supplementary Provisions, Article 25)（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4121-13/art-25`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-25
- 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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### 第二十五条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-25</sup>

**第一項**  前条の規定による改正後の租税特別措置法の一部を改正する法律附則第七条第一項の規定は、平成十二年分以後の所得税について適用し、平成十一年分以前の所得税については、なお従前の例による。
<sup>suppl-4121-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-25/par-1</sup>
The provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to income tax for 2000 and subsequent years, and with regard to income tax for 1999 and earlier years, the provisions then in force continue to govern.
<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-20261007T211206-405, 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