# 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-4181-83` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-83 - 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 平成一八年六月二一日法律第八三号 suppl-4181-83 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4181-83/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1 **第一項** この法律は、平成十八年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。 suppl-4181-83/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1 This Act comes into effect on October 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items, respectively: machine translation, not official **一** 第十条並びに附則第四条、第三十三条から第三十六条まで、第五十二条第一項及び第二項、第百五条、第百二十四条並びに第百三十一条から第百三十三条までの規定　公布の日 suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1/item-1 the provisions of Article 10, and Article 4, Articles 33 through 36, Article 52, paragraphs (1) and (2), Article 105, Article 124 and Articles 131 through 133 of the Supplementary Provisions: the date of promulgation; machine translation, not official ### 第百十三条（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-4181-83/art-113 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-113 **第一項** 前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前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-4181-83/art-113/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-113/par-1 The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the preceding Article 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 preceding Article that was provided before the Effective Date. machine translation, not official ### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4181-83/art-131 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131 **第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下同じ。）の施行前にした行為、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及びこの附則の規定によりなおその効力を有す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並びにこの法律の施行後前条第一項の規定によりなおその効力を有するものとされる同項に規定する法律の規定の失効前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-4181-83/art-131/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, each of those provisions; the same applies hereinafter) comes into effect, 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, and to acts committed after this Act comes into effect but before the provisions of the Acts prescribed in paragraph (1) of the preceding Article, which are to remain in force pursuant to the provisions of that paragraph, cease to be effective, the provisions then in force continue to govern. machine translation, not official ### 第百三十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc. caption: machine translation, not official suppl-4181-83/art-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132 **第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4181-83/art-132/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132/par-1 Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended. machine translation, not official **第二項** この法律の施行前に改正前のそれぞれの法律の規定により届出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、この法律及びこれに基づく命令に別段の定めがあるものを除き、これを、改正後のそれぞれの法律中の相当の規定により手続がされていないものとみなして、改正後のそれぞれの法律の規定を適用する。 suppl-4181-83/art-132/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132/par-2 With regard to matters for which a notification or other procedure must be carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment and for which that procedure has not been carried out before the date on which this Act comes into effect, the provisions of each Act as amended apply by deeming the procedure not to have been carried out pursuant to the equivalent provisions of each Act as amended, unless otherwise provided for in this Act or orders based on it. machine translation, not official ### 第百三十三条（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-4181-83/art-133 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133 **第一項** 附則第三条から前条まで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-4181-83/art-133/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133/par-1 Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 租税特別措置法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-83/art-132 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132 - suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4181-83/art-131 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131 - suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4181-83/art-133 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133 - suppl-4181-83/art-131/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4181-83/art-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1 - suppl-4181-83/art-132/par-1: この条 → 租税特別措置法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-83/art-132 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132 - suppl-4181-83/art-133/par-1: 附則第三条から前条まで → 租税特別措置法 附則第百十三条 (Supplementary Provisions, Article 113), suppl-4181-83/art-113 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-113 - suppl-4181-83/art-133/par-1: 附則第三条から前条まで → 租税特別措置法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-83/art-132 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132 - suppl-4181-83/art-133/par-1: 附則第三条から前条まで → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4181-83/art-131 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131 ## Cited by 4 provisions cite 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-4181-83/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1/item-1 - 租税特別措置法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131/par-1 - 租税特別措置法 附則第百三十二条第一項（処分、手続等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132/par-1 - 租税特別措置法 附則第百三十三条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-83/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133/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-20261007T211206-468, 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