# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三百八十五条 (Supplementary Provisions, Article 385)
- 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: 第三百八十五条 (Supplementary Provisions, Article 385)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4191-23/art-385`
- 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/art-385
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385
- 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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### 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
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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
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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-20261007T211206-480, 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