# 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-4141-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-29 - 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. --- ## 附　則 平成一四年四月二四日法律第二九号 suppl-4141-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-29/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。 suppl-4141-29/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation. machine translation, not official ### 第七条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4141-29/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7 **第一項** 前条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三十四条の二第二項第二十五号及び第六十五条の四第一項第二十五号の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）がこの法律の施行の日以後に行う同日以後に新租税特別措置法第三十四条の二第二項第二十五号又は第六十五条の四第一項第二十五号の認定がされたこれらの規定に規定する地域内の土地の譲渡について適用し、個人又は法人が同日前に行った同日前に前条の規定による改正前の租税特別措置法第三十四条の二第二項第二十五号又は第六十五条の四第一項第二十五号の認定がされたこれらの規定に規定する地域内の土地の譲渡については、なお従前の例による。 suppl-4141-29/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7/par-1 The provisions of Article 34-2, paragraph (2), item (xxv) and Article 65-4, paragraph (1), item (xxv) of the Act on Special Measures Concerning Taxation as amended by the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to transfers of land within an area prescribed in those provisions for which the certification under Article 34-2, paragraph (2), item (xxv) or Article 65-4, paragraph (1), item (xxv) of the New Act on Special Measures Concerning Taxation was made on or after the date of enforcement of this Act, carried out by an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) on or after that date, and with regard to transfers of land within an area prescribed in those provisions for which the certification under Article 34-2, paragraph (2), item (xxv) or Article 65-4, paragraph (1), item (xxv) of the Act on Special Measures Concerning Taxation prior to the amendment by the preceding Article was made before that date, carried out by an individual or a corporation before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに自然公園法の一部を改正する法律（平成十四年法律第二十九号）附則第七条第一項の規定」とする。 suppl-4141-29/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7/par-2 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding paragraph apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Natural Parks Act (Act No. 29 of 2002)". machine translation, not official --- ## Cites - suppl-4141-29/art-7/par-2: 前項 → 租税特別措置法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4141-29/art-7/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-29/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第七条第二項（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-4141-29/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-29/art-7/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-20261007T211206-422, 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