# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十九条 (Supplementary Provisions, Article 39)

- 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: 第三十九条 (Supplementary Provisions, Article 39)（政令への委任） — address `suppl-4131-7/art-39`
- 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-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39
- 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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### 第三十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-7/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4131-7/art-39/par-1 · 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</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4131-7/art-26 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4131-7/art-27 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4131-7/art-30 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-7/art-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十八条 (Supplementary Provisions, Article 38), 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
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4131-7/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4131-7/art-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4131-7/art-31 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4131-7/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4131-7/art-37 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4131-7/art-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-19
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4131-7/art-22 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4131-7/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-25
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-7/art-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4131-7/art-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4131-7/art-28 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4131-7/art-29 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4131-7/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-10
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4131-7/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4131-7/art-36 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4131-7/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4131-7/art-23 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4131-7/art-33 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4131-7/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-7/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4131-7/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-13
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4131-7/art-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-17
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-4131-7/art-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-2
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-7/art-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4131-7/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-16
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-4131-7/art-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-9
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4131-7/art-24 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-24
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-7/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-7/art-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8

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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-20261007T211206-414, translated 2026-10-08
- claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07