# 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-4151-8/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-4151-8/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/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-4151-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1 **第一項** この法律は、平成十五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-4151-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1 This Act comes into effect on April 1, 2003; 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** 次に掲げる規定　平成十五年三月三十一日 suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-1 the following provisions: March 31, 2003; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ロ** 第十二条中租税特別措置法第六十六条の十二第一項の改正規定（「同条第十一項」を「同条第九項」に改める部分に限る。）、同条第四項及び第五項の改正規定、同法第六十六条の十三第一項の改正規定、同条第二項の改正規定（「同条第十一項」を「同条第九項」に改める部分に限る。）、同条第六項の改正規定並びに同条第七項の改正規定（「第二項各号」を「第二項」に改める部分を除く。）並びに附則第百四十九条（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十七条の改正規定に限る。）及び第百五十条の規定 suppl-4151-8/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-1/sub-2 the provisions in Article 12 amending Article 66-12, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending paragraphs (4) and (5) of that Article, the provisions amending Article 66-13, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending paragraph (6) of that Article and the provisions amending paragraph (7) of that Article (excluding the part replacing "the items of paragraph (2)" with "paragraph (2)"), and the provisions of Article 149 (limited to the provisions amending Article 27 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)) and Article 150 of the Supplementary Provisions. machine translation, not official **二** 次に掲げる規定　平成十五年五月一日 suppl-4151-8/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-2 the following provisions: May 1, 2003; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ロ** 第十二条中租税特別措置法第八十七条の四の改正規定及び同法第八十七条の五第一項の改正規定（「並びに第八十七条の二及び前条」を「及び第八十七条の二」に改める部分に限る。） suppl-4151-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-2/sub-2 the provisions in Article 12 amending Article 87-4 of the Act on Special Measures Concerning Taxation and the provisions amending Article 87-5, paragraph (1) of that Act (limited to the part replacing ", Article 87-2 and the preceding Article" with "and Article 87-2"). machine translation, not official **三** 次に掲げる規定　平成十五年七月一日 suppl-4151-8/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3 the following provisions: July 1, 2003; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第十二条中租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十五年三月三十一日」を「平成十六年三月三十一日」に改める部分を除く。）並びに附則第百二十八条から第百三十二条まで並びに第百四十四条の規定 suppl-4151-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-3/sub-2 the provisions in Article 12 amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2004"), and the provisions of Articles 128 through 132 and Article 144 of the Supplementary Provisions. machine translation, not official **四** 次に掲げる規定　平成十五年十月一日 suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4 the following provisions: October 1, 2003; machine translation, not official **イからリまで** 略 suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ヌ** 第十二条中租税特別措置法の目次の改正規定（「石油税法」を「石油石炭税法」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第五号の改正規定、同法第三十三条第一項第三号の改正規定、同法第三十三条の二第一項第二号の改正規定、同法第三十三条の三第一項の改正規定、同法第三十四条の三第二項第六号の改正規定、同法第六十四条第一項第三号の改正規定、同法第六十五条第一項の改正規定、同法第七十条の四第五項の改正規定（「第三項」を「第四項」に改める部分及び同条第五項を同条第六項とする部分を除く。）、同法第七十一条の二（見出しを含む。）の改正規定、同法第七十八条の四第三項第二号の改正規定、同法第八十四条（見出しを含む。）の改正規定、同法第六章第三節の二の節名の改正規定、同法第九十条の四の改正規定、同条の次に二条を加える改正規定、同法第九十条の五の改正規定、同法第九十条の六の改正規定、同法第九十条の六の二の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分を除く。）及び同法第九十条の七第三項の改正規定並びに附則第七十六条第二項及び第三項、第九十九条第一項及び第二項、第百十八条第一項及び第二項、第百三十三条並びに第百四十九条（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第三十三条第八項の改正規定に限る。）の規定 suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-2 the provisions in Article 12 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Petroleum Tax Act" with "Petroleum and Coal Tax Act"), the provisions amending Article 1 of that Act, the provisions amending Article 2, paragraph (3), item (v) of that Act, the provisions amending Article 33, paragraph (1), item (iii) of that Act, the provisions amending Article 33-2, paragraph (1), item (ii) of that Act, the provisions amending Article 33-3, paragraph (1) of that Act, the provisions amending Article 34-3, paragraph (2), item (vi) of that Act, the provisions amending Article 64, paragraph (1), item (iii) of that Act, the provisions amending Article 65, paragraph (1) of that Act, the provisions amending Article 70-4, paragraph (5) of that Act (excluding the part replacing "paragraph (3)" with "paragraph (4)" and the part renumbering paragraph (5) of that Article as paragraph (6) of that Article), the provisions amending Article 71-2 of that Act (including its heading), the provisions amending Article 78-4, paragraph (3), item (ii) of that Act, the provisions amending Article 84 of that Act (including its heading), the provisions amending the name of Section 3-2 of Chapter VI of that Act, the provisions amending Article 90-4 of that Act, the provisions adding two Articles after that Article, the provisions amending Article 90-5 of that Act, the provisions amending Article 90-6 of that Act, the provisions amending Article 90-6-2 of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005") and the provisions amending Article 90-7, paragraph (3) of that Act, and the provisions of Article 76, paragraphs (2) and (3), Article 99, paragraphs (1) and (2), Article 118, paragraphs (1) and (2), Article 133 and Article 149 (limited to the provisions amending Article 33, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)) of the Supplementary Provisions. machine translation, not official **五** 次に掲げる規定　平成十六年一月一日 suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5 the following provisions: January 1, 2004; machine translation, not official **イ及びロ** 略 suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ハ** 第十二条中租税特別措置法第八条の二（見出しを含む。）の改正規定、同法第八条の三第一項から第四項までの改正規定、同法第八条の四の改正規定、同法第九条第一項の改正規定、同法第三十七条の十第三項及び第五項の改正規定、同法第三十七条の十一の三の改正規定、同法第三十七条の十一の四の改正規定、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十四の二第一項の改正規定並びに同法第三十七条の十五の改正規定並びに附則第六十一条、第六十二条第一項、第六十三条、第六十六条、第七十七条第一項及び第二項、第七十八条、第七十九条第一項及び第六項、第八十条並びに第八十二条の規定 suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-2 the provisions in Article 12 amending Article 8-2 of the Act on Special Measures Concerning Taxation (including its heading), the provisions amending Article 8-3, paragraphs (1) through (4) of that Act, the provisions amending Article 8-4 of that Act, the provisions amending Article 9, paragraph (1) of that Act, the provisions amending Article 37-10, paragraphs (3) and (5) of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 37-11-4 of that Act, the provisions amending Article 37-11-5, paragraph (1) of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act and the provisions amending Article 37-15 of that Act, and the provisions of Article 61, Article 62, paragraph (1), Article 63, Article 66, Article 77, paragraphs (1) and (2), Article 78, Article 79, paragraphs (1) and (6), Article 80 and Article 82 of the Supplementary Provisions. machine translation, not official **六から八まで** 略 suppl-4151-8/art-1/par-1/item-6-to-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-6-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-6-to-8 Omitted machine translation, not official **九** 次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日 suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-9 the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect; machine translation, not official **イからホまで** 略 suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ヘ** 第十二条中租税特別措置法第七十一条の四第一項第一号の改正規定 suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-9/sub-2 the provisions in Article 12 amending Article 71-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation. machine translation, not official **十** 第十二条中租税特別措置法第十一条の三の次に一条を加える改正規定、同法第四十四条の四の改正規定、同法第六十六条の改正規定、同法第六十六条の十二第一項の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分及び「同条第十一項」を「同条第九項」に改める部分を除く。）、同法第六十八条の二十一の改正規定、同法第六十八条の八十六の改正規定、同法第八十条第二項を削る改正規定及び同法第八十条の次に二条を加える改正規定（第八十条の二を加える部分に限る。）並びに附則第百三条第一項の規定　産業活力再生特別措置法の一部を改正する法律（平成十五年法律第二十六号）の施行の日 suppl-4151-8/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-10 the provisions in Article 12 adding one Article after Article 11-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 44-4 of that Act, the provisions amending Article 66 of that Act, the provisions amending Article 66-12, paragraph (1) of that Act (excluding the part replacing "March 31, 2003" with "March 31, 2005" and the part replacing "paragraph (11) of that Article" with "paragraph (9) of that Article"), the provisions amending Article 68-21 of that Act, the provisions amending Article 68-86 of that Act, the provisions deleting Article 80, paragraph (2) of that Act and the provisions adding two Articles after Article 80 of that Act (limited to the part adding Article 80-2), and the provisions of Article 103, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization (Act No. 26 of 2003) comes into effect; machine translation, not official **十一** 第十二条中租税特別措置法第十一条の七の次に一条を加える改正規定、同法第四十四条の八の改正規定（同条第二項に係る部分に限る。）及び同法第六十八条の二十四の次に一条を加える改正規定（第六十八条の二十四の二第二項に係る部分に限る。）　食品の製造過程の管理の高度化に関する臨時措置法の一部を改正する法律（平成十五年法律第七十一号）の施行の日 suppl-4151-8/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-11 the provisions in Article 12 adding one Article after Article 11-7 of the Act on Special Measures Concerning Taxation, the provisions amending Article 44-8 of that Act (limited to the part pertaining to paragraph (2) of that Article) and the provisions adding one Article after Article 68-24 of that Act (limited to the part pertaining to Article 68-24-2, paragraph (2)): the date on which the Act Partially Amending the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 71 of 2003) comes into effect; machine translation, not official **十二** 第十二条中租税特別措置法第二十条の三第一項の改正規定、同法第二十八条の二第一項第四号の改正規定、同法第五十五条の五の改正規定、同法第六十六条の十一第一項第四号の改正規定及び同法第六十八条の四十四の改正規定並びに附則第七十三条第一項、第七十五条、第九十七条第一項、第百一条第一項、第百十六条第一項及び第百二十条第一項の規定　石油公団法及び金属鉱業事業団法の廃止等に関する法律（平成十四年法律第九十三号）附則第一条第四号に定める日 suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-12 the provisions in Article 12 amending Article 20-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-2, paragraph (1), item (iv) of that Act, the provisions amending Article 55-5 of that Act, the provisions amending Article 66-11, paragraph (1), item (iv) of that Act and the provisions amending Article 68-44 of that Act, and the provisions of Article 73, paragraph (1), Article 75, Article 97, paragraph (1), Article 101, paragraph (1), Article 116, paragraph (1) and Article 120, paragraph (1) of the Supplementary Provisions: the date specified in Article 1, item (iv) of the Supplementary Provisions of the Act on the Abolition of the Japan National Oil Corporation Act and the Metal Mining Agency of Japan Act, etc. (Act No. 93 of 2002); machine translation, not official **十三** 第十二条中租税特別措置法第三十四条の二第二項第十九号の改正規定、同法第四十一条の十二第九項第七号の次に一号を加える改正規定及び同法第六十五条の四第一項第十九号の改正規定並びに附則第七十六条第四項、第八十四条第四項、第九十九条第三項及び第百十八条第三項の規定　石油公団法及び金属鉱業事業団法の廃止等に関する法律附則第一条第二号に定める日 suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-13 the provisions in Article 12 amending Article 34-2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 41-12, paragraph (9), item (vii) of that Act and the provisions amending Article 65-4, paragraph (1), item (xix) of that Act, and the provisions of Article 76, paragraph (4), Article 84, paragraph (4), Article 99, paragraph (3) and Article 118, paragraph (3) of the Supplementary Provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act on the Abolition of the Japan National Oil Corporation Act and the Metal Mining Agency of Japan Act, etc.; machine translation, not official **十四** 第十二条中租税特別措置法第七十八条の二第五項及び第六項の改正規定（同条第五項に係る部分に限る。）及び附則第百二十四条第八項の規定　平成十五年四月一日又は漁業協同組合合併促進法の一部を改正する法律（平成十五年法律第十三号）の施行の日の翌日のいずれか遅い日 suppl-4151-8/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-14 the provisions in Article 12 amending Article 78-2, paragraphs (5) and (6) of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5) of that Article) and the provisions of Article 124, paragraph (8) of the Supplementary Provisions: April 1, 2003 or the day following the date on which the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 13 of 2003) comes into effect, whichever is later; machine translation, not official **十五** 第十二条中租税特別措置法第八十四条の五の改正規定　平成十五年四月一日又は株式会社産業再生機構法（平成十五年法律第二十七号）の施行の日のいずれか遅い日 suppl-4151-8/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-15 the provisions in Article 12 amending Article 84-5 of the Act on Special Measures Concerning Taxation: April 1, 2003 or the date on which the Industrial Revitalization Corporation Act (Act No. 27 of 2003) comes into effect, whichever is later; machine translation, not official **十六** 第十二条中租税特別措置法第九十条の十二第一項の改正規定　使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）附則第一条第二号に定める日 suppl-4151-8/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-16 the provisions in Article 12 amending Article 90-12, paragraph (1) of the Act on Special Measures Concerning Taxation: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act on Recycling of End-of-Life Automobiles (Act No. 87 of 2002). machine translation, not official --- ## Cites - suppl-4151-8/art-1/par-1/item-1/sub-2: 第百五十条 → 租税特別措置法 附則第百五十条 (Supplementary Provisions, Article 150), suppl-4151-8/art-150 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-150 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-150 - suppl-4151-8/art-1/par-1/item-3/sub-2: 附則第百二十八条から第百三十二条まで → 租税特別措置法 附則第百二十九条 (Supplementary Provisions, Article 129), suppl-4151-8/art-129 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-129 - suppl-4151-8/art-1/par-1/item-3/sub-2: 附則第百二十八条から第百三十二条まで → 租税特別措置法 附則第百二十八条 (Supplementary Provisions, Article 128), suppl-4151-8/art-128 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-128 - suppl-4151-8/art-1/par-1/item-3/sub-2: 附則第百二十八条から第百三十二条まで → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4151-8/art-131 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-131 - suppl-4151-8/art-1/par-1/item-3/sub-2: 附則第百二十八条から第百三十二条まで → 租税特別措置法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4151-8/art-132 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-132 - suppl-4151-8/art-1/par-1/item-3/sub-2: 附則第百二十八条から第百三十二条まで → 租税特別措置法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4151-8/art-130 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-130 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第百十八条第一項 → 租税特別措置法 附則第百十八条第一項 (Supplementary Provisions, Article 118, paragraph (1)), suppl-4151-8/art-118/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-1 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第三項 → 租税特別措置法 附則第七十六条第三項 (Supplementary Provisions, Article 76, paragraph (3)), suppl-4151-8/art-76/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-3 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第百三十三条 → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4151-8/art-133 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-133 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第二項 → 租税特別措置法 附則第九十九条第二項 (Supplementary Provisions, Article 99, paragraph (2)), suppl-4151-8/art-99/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-2 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第二項 → 租税特別措置法 附則第百十八条第二項 (Supplementary Provisions, Article 118, paragraph (2)), suppl-4151-8/art-118/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-2 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第九十九条第一項 → 租税特別措置法 附則第九十九条第一項 (Supplementary Provisions, Article 99, paragraph (1)), suppl-4151-8/art-99/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-1 - suppl-4151-8/art-1/par-1/item-4/sub-2: 附則第七十六条第二項 → 租税特別措置法 附則第七十六条第二項 (Supplementary Provisions, Article 76, paragraph (2)), suppl-4151-8/art-76/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-2 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第六十二条第一項 → 租税特別措置法 附則第六十二条第一項 (Supplementary Provisions, Article 62, paragraph (1)), suppl-4151-8/art-62/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-62/par-1 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第八十二条 → 租税特別措置法 附則第八十二条 (Supplementary Provisions, Article 82), suppl-4151-8/art-82 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第七十七条第一項 → 租税特別措置法 附則第七十七条第一項 (Supplementary Provisions, Article 77, paragraph (1)), suppl-4151-8/art-77/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-1 - suppl-4151-8/art-1/par-1/item-5/sub-2: 附則第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4151-8/art-61 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-61 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4151-8/art-66 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-66 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第六項 → 租税特別措置法 附則第七十九条第六項 (Supplementary Provisions, Article 79, paragraph (6)), suppl-4151-8/art-79/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-6 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第八十条 → 租税特別措置法 附則第八十条 (Supplementary Provisions, Article 80), suppl-4151-8/art-80 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-80 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第七十九条第一項 → 租税特別措置法 附則第七十九条第一項 (Supplementary Provisions, Article 79, paragraph (1)), suppl-4151-8/art-79/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-1 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第七十八条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-4151-8/art-78 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-78 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第六十三条 → 租税特別措置法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-4151-8/art-63 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-63 - suppl-4151-8/art-1/par-1/item-5/sub-2: 第二項 → 租税特別措置法 附則第七十七条第二項 (Supplementary Provisions, Article 77, paragraph (2)), suppl-4151-8/art-77/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-2 - suppl-4151-8/art-1/par-1/item-10: 附則第百三条第一項 → 租税特別措置法 附則第百三条第一項 (Supplementary Provisions, Article 103, paragraph (1)), suppl-4151-8/art-103/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103/par-1 - suppl-4151-8/art-1/par-1/item-12: 第七十五条 → 租税特別措置法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-4151-8/art-75 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-75 - suppl-4151-8/art-1/par-1/item-12: 附則第七十三条第一項 → 租税特別措置法 附則第七十三条第一項 (Supplementary Provisions, Article 73, paragraph (1)), suppl-4151-8/art-73/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73/par-1 - suppl-4151-8/art-1/par-1/item-12: 第百十六条第一項 → 租税特別措置法 附則第百十六条第一項 (Supplementary Provisions, Article 116, paragraph (1)), suppl-4151-8/art-116/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-116/par-1 - suppl-4151-8/art-1/par-1/item-12: 第九十七条第一項 → 租税特別措置法 附則第九十七条第一項 (Supplementary Provisions, Article 97, paragraph (1)), suppl-4151-8/art-97/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-97/par-1 - suppl-4151-8/art-1/par-1/item-12: 第百一条第一項 → 租税特別措置法 附則第百一条第一項 (Supplementary Provisions, Article 101, paragraph (1)), suppl-4151-8/art-101/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-101/par-1 - suppl-4151-8/art-1/par-1/item-12: 第百二十条第一項 → 租税特別措置法 附則第百二十条第一項 (Supplementary Provisions, Article 120, paragraph (1)), suppl-4151-8/art-120/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120/par-1 - suppl-4151-8/art-1/par-1/item-13: 第九十九条第三項 → 租税特別措置法 附則第九十九条第三項 (Supplementary Provisions, Article 99, paragraph (3)), suppl-4151-8/art-99/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-3 - suppl-4151-8/art-1/par-1/item-13: 附則第七十六条第四項 → 租税特別措置法 附則第七十六条第四項 (Supplementary Provisions, Article 76, paragraph (4)), suppl-4151-8/art-76/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-4 - suppl-4151-8/art-1/par-1/item-13: 第百十八条第三項 → 租税特別措置法 附則第百十八条第三項 (Supplementary Provisions, Article 118, paragraph (3)), suppl-4151-8/art-118/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-3 - suppl-4151-8/art-1/par-1/item-13: 第八十四条第四項 → 租税特別措置法 附則第八十四条第四項 (Supplementary Provisions, Article 84, paragraph (4)), suppl-4151-8/art-84/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84/par-4 - suppl-4151-8/art-1/par-1/item-14: 附則第百二十四条第八項 → 租税特別措置法 附則第百二十四条第八項 (Supplementary Provisions, Article 124, paragraph (8)), suppl-4151-8/art-124/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-124/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-124/par-8 - suppl-4151-8/art-1/par-1/item-16: 使用済自動車の再資源化等に関する法律（平成十四年法律第八十七号）附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4141-87/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-2 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七十三条第一項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73/par-1 - 租税特別措置法 附則第七十五条第一項（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-75/par-1 - 租税特別措置法 附則第七十六条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-2 - 租税特別措置法 附則第七十六条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-3 - 租税特別措置法 附則第七十六条第四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-4 - 租税特別措置法 附則第八十四条第四項（償還差益等に係る分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-84/par-4 - 租税特別措置法 附則第九十七条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-97/par-1 - 租税特別措置法 附則第九十九条第一項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-1 - 租税特別措置法 附則第九十九条第二項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-2 - 租税特別措置法 附則第九十九条第三項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-99/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-99/par-3 - 租税特別措置法 附則第百一条第一項（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-101/par-1 - 租税特別措置法 附則第百三条第一項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-103/par-1 - 租税特別措置法 附則第百十六条第一項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-116/par-1 - 租税特別措置法 附則第百十八条第一項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-1 - 租税特別措置法 附則第百十八条第二項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-2 - 租税特別措置法 附則第百十八条第三項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-3 - 租税特別措置法 附則第百二十条第一項（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-120/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-20261007T211206-425, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-426, 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