# 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-4161-35`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-35
- 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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## 附　則 平成一六年四月二一日法律第三五号
<sup>suppl-4161-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35/art-1</sup>

**第一項**  この法律は、次の各号に掲げる区分に応じ、当該各号に定める日又は時から施行する。
<sup>suppl-4161-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35/art-1/par-1</sup>
This Act comes into effect on the dates or at the times specified in the following items, according to the categories of provisions set forth in those items:
<sup>machine translation, not official</sup>

  **一**  第二条、次条（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）附則第九条から第十八条までの改正規定を除く。）並びに附則第三条から第七条まで、第十一条、第二十二条及び第三十条の規定　公布の日
  <sup>suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-35/art-1/par-1/item-1</sup>
  the provisions of Article 2 and the following Article (excluding the provisions amending Articles 9 through 18 of the Supplementary Provisions of the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002)), and the provisions of Articles 3 through 7, Article 11, Article 22 and Article 30 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

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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-20261007T211206-444, 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