# 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-4191-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-23 - 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 平成一九年三月三一日法律第二三号 suppl-4191-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-23/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1 **第一項** この法律は、平成十九年四月一日から施行し、平成十九年度の予算から適用する。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し、第二条第一項第四号、第十六号及び第十七号、第二章第四節、第十六節及び第十七節並びに附則第四十九条から第六十五条までの規定は、平成二十年度の予算から適用する。 suppl-4191-23/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1 This Act comes into effect on April 1, 2007, and applies from the budget for fiscal year 2007; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items, and the provisions of Article 2, paragraph (1), items (iv), (xvi) and (xvii), Chapter II, Sections 4, 16 and 17, and Article 49 through Article 65 of the Supplementary Provisions apply from the budget for fiscal year 2008. machine translation, not official **一** 附則第二百六十六条、第二百六十八条、第二百七十三条、第二百七十六条、第二百七十九条、第二百八十四条、第二百八十六条、第二百八十八条、第二百八十九条、第二百九十一条、第二百九十二条、第二百九十五条、第二百九十八条、第二百九十九条、第三百二条、第三百十七条、第三百二十二条、第三百二十四条、第三百二十八条、第三百四十三条、第三百四十五条、第三百四十七条、第三百四十九条、第三百五十二条、第三百五十三条、第三百五十九条、第三百六十条、第三百六十二条、第三百六十五条、第三百六十八条、第三百六十九条、第三百八十条、第三百八十三条及び第三百八十六条の規定　平成二十年四月一日 suppl-4191-23/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1/item-1 The provisions of Article 266, Article 268, Article 273, Article 276, Article 279, Article 284, Article 286, Article 288, Article 289, Article 291, Article 292, Article 295, Article 298, Article 299, Article 302, Article 317, Article 322, Article 324, Article 328, Article 343, Article 345, Article 347, Article 349, Article 352, Article 353, Article 359, Article 360, Article 362, Article 365, Article 368, Article 369, Article 380, Article 383, and Article 386: April 1, 2008. machine translation, not official ### 第三百八十五条（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-4191-23/art-385 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-385 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385 **第一項** 附則第二百八十七条の規定による改正後の租税特別措置法第四十一条の十二第九項第一号、第二号、第四号、第五号、第七号及び第八号の規定は、附則第二百八十七条の規定の施行の日以後に発行される同項に規定する特定短期公社債について適用し、同日前に発行された同条の規定による改正前の租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。 suppl-4191-23/art-385/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-385/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385/par-1 The provisions of Article 41-12, paragraph (9), items (i), (ii), (iv), (v), (vii) and (viii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 287 of the Supplementary Provisions apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date on which the provisions of Article 287 of the Supplementary Provisions come into effect, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of that Article that were issued before that date. machine translation, not official ### 第三百八十六条 suppl-4191-23/art-386 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-386 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386 **第一項** 附則第二百八十八条の規定による改正後の租税特別措置法第四十一条の十二第九項第七号の規定は、附則第二百八十八条の規定の施行の日以後に発行される同項に規定する特定短期公社債について適用し、同日前に発行された同条の規定による改正前の租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。 suppl-4191-23/art-386/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-386/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386/par-1 The provisions of Article 41-12, paragraph (9), item (vii) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 288 of the Supplementary Provisions apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date on which the provisions of Article 288 of the Supplementary Provisions come into effect, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of that Article that were issued before that date. machine translation, not official ### 第三百九十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4191-23/art-391 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-391 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-391 **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-4191-23/art-391/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-391/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-391/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 ### 第三百九十二条（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-4191-23/art-392 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-392 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392 **第一項** 附則第二条から第六十五条まで、第六十七条から第二百五十九条まで及び第三百八十二条から前条までに定めるもののほか、この法律の施行に関し必要となる経過措置は、政令で定める。 suppl-4191-23/art-392/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-392/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392/par-1 Beyond what is provided for in Article 2 through Article 65, Article 67 through Article 259, and Article 382 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-4191-23/art-1/par-1/item-1: 第三百八十六条 → 租税特別措置法 附則第三百八十六条 (Supplementary Provisions, Article 386), suppl-4191-23/art-386 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-386 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386 - suppl-4191-23/art-392/par-1: 第三百八十二条から前条まで → 租税特別措置法 附則第三百八十五条 (Supplementary Provisions, Article 385), suppl-4191-23/art-385 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-385 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385 - suppl-4191-23/art-392/par-1: 第三百八十二条から前条まで → 租税特別措置法 附則第三百八十六条 (Supplementary Provisions, Article 386), suppl-4191-23/art-386 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-386 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386 - suppl-4191-23/art-392/par-1: 第三百八十二条から前条まで → 租税特別措置法 附則第三百九十一条 (Supplementary Provisions, Article 391), suppl-4191-23/art-391 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-391 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-391 ## Cited by 2 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-4191-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1/item-1 - 租税特別措置法 附則第三百九十二条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-23/art-392/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392/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-20261007T211206-480, 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