# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1) - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4141-15/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1 **第一項** この法律は、平成十四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4141-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1 This Act comes into effect on April 1, 2002; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 附則第十三条第三項から第九項まで及び第十八条第三項の規定　平成十四年九月一日 suppl-4141-15/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-1 the provisions of Article 13, paragraphs (3) through (9) and Article 18, paragraph (3) of the Supplementary Provisions: September 1, 2002; machine translation, not official **二** 第一条中租税特別措置法第三十七条の十第二項の改正規定、同法第三十七条の十一第一項の改正規定、同法第三十七条の十一の二の次に三条を加える改正規定、同法第三十七条の十四の二第一項の改正規定、同法第四十一条の十二第二十三項の改正規定及び同法第四十二条の三の改正規定並びに附則第十三条第一項及び第二項、第十四条、第十五条並びに第十八条第二項の規定　平成十五年一月一日 suppl-4141-15/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-2 the provisions in Article 1 amending Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-11, paragraph (1) of that Act, the provisions adding three Articles after Article 37-11-2 of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act, the provisions amending Article 41-12, paragraph (23) of that Act and the provisions amending Article 42-3 of that Act, and the provisions of Article 13, paragraphs (1) and (2), Article 14, Article 15 and Article 18, paragraph (2) of the Supplementary Provisions: January 1, 2003; machine translation, not official **三** 次に掲げる規定　平成十八年一月一日 suppl-4141-15/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-3 the following provisions: January 1, 2006. machine translation, not official **イ** 第一条中租税特別措置法第三条の四の見出しの改正規定（「老人等」を「障害者等」に改める部分に限る。）、同条第一項の改正規定、同条第二項の改正規定、同法第四条の見出しの改正規定並びに同条第一項及び第三項の改正規定並びに附則第三条第一項及び第二項の規定 suppl-4141-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-3/sub-1 the provisions in Article 1 amending the heading of Article 3-4 of the Act on Special Measures Concerning Taxation (limited to the part replacing "elderly persons, etc." with "persons with a disability or other eligible persons"), the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article, the provisions amending the heading of Article 4 of that Act and the provisions amending paragraphs (1) and (3) of that Article, and the provisions of Article 3, paragraphs (1) and (2) of the Supplementary Provisions. machine translation, not official **四** 第一条中租税特別措置法第十三条の三の次に一条を加える改正規定、同法第四十六条の三の次に一条を加える改正規定、同法第七十九条第一項の改正規定（「平成十四年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定並びに附則第七条第九項後段、第二十三条第十三項後段及び第三十三条第七項の規定　漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）の施行の日 suppl-4141-15/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-4 the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 46-3 of that Act, the provisions amending Article 79, paragraph (1) of that Act (excluding the part replacing "March 31, 2002" with "March 31, 2004") and the provisions amending paragraph (2) of that Article, and the provisions of the second sentence of Article 7, paragraph (9), the second sentence of Article 23, paragraph (13) and Article 33, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect; machine translation, not official **五** 第一条中租税特別措置法第三十一条の二第二項第三号及び第四号の改正規定、同法第三十三条の改正規定、同法第三十四条の二第二項第二号の改正規定、同法第六十四条の改正規定、同法第六十五条の四第一項第二号の改正規定並びに同法第六十五条の七第一項の表の第十二号の改正規定　都市再開発法等の一部を改正する法律（平成十四年法律第十一号）の施行の日 suppl-4141-15/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-5 the provisions in Article 1 amending Article 31-2, paragraph (2), items (iii) and (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33 of that Act, the provisions amending Article 34-2, paragraph (2), item (ii) of that Act, the provisions amending Article 64 of that Act, the provisions amending Article 65-4, paragraph (1), item (ii) of that Act and the provisions amending item (xii) of the table in Article 65-7, paragraph (1) of that Act: the date on which the Act Partially Amending the Urban Renewal Act, etc. (Act No. 11 of 2002) comes into effect; machine translation, not official **六** 次に掲げる規定　マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日 suppl-4141-15/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-6 the following provisions: the date on which the Act on the Facilitation, etc. of Reconstruction of Condominiums (Act No. 78 of 2002) comes into effect; machine translation, not official **イ** 第一条中租税特別措置法第三十一条の二の改正規定（同条第二項第三号及び第四号に係る部分を除く。）、同法第三十三条の三に三項を加える改正規定、同法第三十三条の六の改正規定、同法第三十四条の二の改正規定（同条第二項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第三十四条の三第二項第一号及び第二号の改正規定、同項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二の改正規定（同条第三項に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第六十五条の五の改正規定、同法第六十五条の七第十五項第一号イの改正規定、同法第六十五条の九の改正規定、同法第七十五条の改正規定並びに同法第九十七条の改正規定並びに附則第二十六条第一項及び第四項並びに第四十九条の規定 suppl-4141-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-6/sub-1 the provisions in Article 1 amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (2), items (iii) and (iv) of that Article), the provisions adding three paragraphs to Article 33-3 of that Act, the provisions amending Article 33-6 of that Act, the provisions amending Article 34-2 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 34-3, paragraph (2), items (i) and (ii) of that Act, the provisions amending item (iii) of that paragraph, the provisions amending Article 65 of that Act, the provisions amending Article 65-2 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 65-5 of that Act, the provisions amending Article 65-7, paragraph (15), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act, the provisions amending Article 75 of that Act and the provisions amending Article 97 of that Act, and the provisions of Article 26, paragraphs (1) and (4) and Article 49 of the Supplementary Provisions. machine translation, not official **七** 第一条中租税特別措置法第三十三条の四の改正規定、同法第三十四条の二第二項第十三号の改正規定、同法第六十五条の二第三項の改正規定及び同法第六十五条の四第一項第十三号の改正規定並びに附則第二十六条第二項及び第三項の規定　土地収用法の一部を改正する法律（平成十三年法律第百三号）の施行の日 suppl-4141-15/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-7 the provisions in Article 1 amending Article 33-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xiii) of that Act, the provisions amending Article 65-2, paragraph (3) of that Act and the provisions amending Article 65-4, paragraph (1), item (xiii) of that Act, and the provisions of Article 26, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001) comes into effect; machine translation, not official **八** 第一条中租税特別措置法第五十六条の三を削る改正規定、同法第五十六条の二の改正規定（同条第二項に係る部分及び同条第八項に係る部分を除く。）、同法第五十六条の次に一条を加える改正規定及び同法第八十四条の二第一号の改正規定　全国新幹線鉄道整備法の一部を改正する法律（平成十四年法律第六十四号）の施行の日 suppl-4141-15/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-8 the provisions in Article 1 deleting Article 56-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 56-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (8) of that Article), the provisions adding one Article after Article 56 of that Act and the provisions amending Article 84-2, item (i) of that Act: the date on which the Act Partially Amending the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 64 of 2002) comes into effect; machine translation, not official **九** 第一条中租税特別措置法第七十八条の二第一項の改正規定及び同条第三項の改正規定　水産業協同組合法等の一部を改正する法律（平成十四年法律第七十五号）の施行の日 suppl-4141-15/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-9 the provisions in Article 1 amending Article 78-2, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending paragraph (3) of that Article: the date on which the Act Partially Amending the Fishery Industry Cooperative Act, etc. (Act No. 75 of 2002) comes into effect. machine translation, not official --- ## Cites - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4141-15/art-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-3 - suppl-4141-15/art-1/par-1/item-1: 第十八条第三項 → 租税特別措置法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-4141-15/art-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-3 - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4141-15/art-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-6 - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-4141-15/art-13/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-7 - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-4141-15/art-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-8 - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4141-15/art-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-5 - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4141-15/art-13/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-4 - suppl-4141-15/art-1/par-1/item-1: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-4141-15/art-13/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-9 - suppl-4141-15/art-1/par-1/item-2: 附則第十三条第一項 → 租税特別措置法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4141-15/art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-1 - suppl-4141-15/art-1/par-1/item-2: 第二項 → 租税特別措置法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4141-15/art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-2 - suppl-4141-15/art-1/par-1/item-2: 第十八条第二項 → 租税特別措置法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4141-15/art-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-2 - suppl-4141-15/art-1/par-1/item-2: 第十四条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4141-15/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-14 - suppl-4141-15/art-1/par-1/item-2: 第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4141-15/art-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-15 - suppl-4141-15/art-1/par-1/item-3/sub-1: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-15/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - suppl-4141-15/art-1/par-1/item-3/sub-1: 附則第三条第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-15/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-1 - suppl-4141-15/art-1/par-1/item-4: 第三十三条第七項 → 租税特別措置法 附則第三十三条第七項 (Supplementary Provisions, Article 33, paragraph (7)), suppl-4141-15/art-33/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-33/par-7 - suppl-4141-15/art-1/par-1/item-4: 附則第七条第九項 → 租税特別措置法 附則第七条第九項 (Supplementary Provisions, Article 7, paragraph (9)), suppl-4141-15/art-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-9 - suppl-4141-15/art-1/par-1/item-4: 第二十三条第十三項 → 租税特別措置法 附則第二十三条第十三項 (Supplementary Provisions, Article 23, paragraph (13)), suppl-4141-15/art-23/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-13 - suppl-4141-15/art-1/par-1/item-6/sub-1: 附則第二十六条第一項 → 租税特別措置法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4141-15/art-26/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-1 - suppl-4141-15/art-1/par-1/item-6/sub-1: 第四項 → 租税特別措置法 附則第二十六条第四項 (Supplementary Provisions, Article 26, paragraph (4)), suppl-4141-15/art-26/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-4 - suppl-4141-15/art-1/par-1/item-7: 附則第二十六条第二項 → 租税特別措置法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4141-15/art-26/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-2 - suppl-4141-15/art-1/par-1/item-7: 第三項 → 租税特別措置法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4141-15/art-26/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三条第二項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - 租税特別措置法 附則第十条第二項（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-4141-65/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-65/art-10/par-2 --- ## 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-20261007T211206-415, 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