# 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-4171-123` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-123 - 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 平成一七年一一月七日法律第一二三号 suppl-4171-123 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-123/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1 **第一項** この法律は、平成十八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-4171-123/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1/par-1 This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 附則第二十四条、第四十四条、第百一条、第百三条、第百十六条から第百十八条まで及び第百二十二条の規定　公布の日 suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1/par-1/item-1 the provisions of Article 24, Article 44, Article 101, Article 103, Articles 116 through 118, and Article 122 of the Supplementary Provisions: the date of promulgation; machine translation, not official ### 第百三条（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-4171-123/art-103 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103 **第一項** 附則第百一条の規定による改正後の租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用する。 suppl-4171-123/art-103/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103/par-1 The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 101 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005. machine translation, not official ### 第百四条 suppl-4171-123/art-104 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-104 **第一項** 附則第百二条の規定による改正後の租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた附則第百二条の規定による改正前の租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。 suppl-4171-123/art-104/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-104/par-1 The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 102 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 102 of the Supplementary Provisions that was provided before the Effective Date. machine translation, not official ### 第百二十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4171-123/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-121 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4171-123/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-121/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百二十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4171-123/art-122 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-122 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4171-123/art-122/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-122/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4171-123/art-1/par-1/item-1: 第百三条 → 租税特別措置法 附則第百三条 (Supplementary Provisions, Article 103), suppl-4171-123/art-103 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103 - suppl-4171-123/art-1/par-1/item-1: 第百二十二条 → 租税特別措置法 附則第百二十二条 (Supplementary Provisions, Article 122), suppl-4171-123/art-122 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-122 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1/par-1/item-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-20261007T211206-456, 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