# 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-4191-109` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-109 - 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 平成一九年七月六日法律第一〇九号 suppl-4191-109 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-109/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109/art-1 **第一項** この法律は、平成二十二年四月一日までの間において政令で定める日から施行する。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-4191-109/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period ending on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 附則第三条から第六条まで、第八条、第九条、第十二条第三項及び第四項、第二十九条並びに第三十六条の規定、附則第六十三条中健康保険法等の一部を改正する法律（平成十八年法律第八十三号）附則第十八条第一項の改正規定、附則第六十四条中特別会計に関する法律（平成十九年法律第二十三号）附則第二十三条第一項、第六十七条第一項及び第百九十一条の改正規定並びに附則第六十六条及び第七十五条の規定　公布の日 suppl-4191-109/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-109/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-109/art-1/par-1/item-1 The provisions of Article 3 to Article 6, Article 8, Article 9, Article 12, paragraphs (3) and (4), Article 29, and Article 36 of the Supplementary Provisions, the provision amending Article 18, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 83 of 2006) in Article 63 of the Supplementary Provisions, the provisions amending Article 23, paragraph (1), Article 67, paragraph (1), and Article 191 of the Supplementary Provisions of the Act on Special Accounts (Act No. 23 of 2007) in Article 64 of the Supplementary Provisions, and the provisions of Article 66 and Article 75 of the Supplementary Provisions: the date of promulgation machine translation, not official --- ## 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-20261007T211206-480, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-481, 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