# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（租税特別措置法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4131-7/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38 - 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. --- ### 第三十八条（租税特別措置法等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, etc. caption: machine translation, not official suppl-4131-7/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38 **第一項** 第七条の規定による改正後の租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第二十条第四項の規定は、施行日以後にされる同項に規定する認定に係る同項に規定する事項についての登記に係る登録免許税について適用し、施行日前にされた第七条の規定による改正前の同法附則第二十条第四項に規定する認定に係る同項に規定する事項についての登記に係る登録免許税については、なお従前の例による。 suppl-4131-7/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38/par-1 The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) as amended by Article 7 apply to registration and license tax on the registration of the matters prescribed in that paragraph pertaining to a certification prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters prescribed in Article 20, paragraph (4) of the Supplementary Provisions of that Act prior to the amendment by Article 7 pertaining to a certification prescribed in that paragraph that was made before the Effective Date. machine translation, not official --- ## Cites - suppl-4131-7/art-38/par-1: 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第二十条第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4121-13/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1 --- ## 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-20261007T211206-414, 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