# 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-4191-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-30 - 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 平成一九年四月二三日法律第三〇号 suppl-4191-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-30/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1 **第一項** この法律は、公布の日から施行する。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-4191-30/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 略 suppl-4191-30/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1/par-1/item-1 Omitted machine translation, not official **一の二** 第一条中雇用保険法の目次の改正規定、同法第六条、第十三条、第十四条、第十七条第一項及び第二項、第三十五条、第三十七条第一項、第三十七条の二第二項、第三十七条の三第一項、第三十七条の五、第三十八条第三項、第三十九条、第四十条第一項、第五十六条第二項、第六十一条の四、第六十一条の七第二項、第七十二条第一項、附則第三条並びに附則第七条の改正規定並びに同法附則に三条を加える改正規定（同法附則第十条を加える部分を除く。）並びに第三条中船員保険法第三十三条ノ三、第三十三条ノ十第三項、第三十三条ノ十二第三項、第三十三条ノ十六ノ二第一項、第三十三条ノ十六ノ四第一項第一号及び第三十四条の改正規定、同法第三十六条に一項を加える改正規定、同法第五十九条第五項第一号の改正規定（「第三十三条ノ三第二項各号」を「第三十三条ノ三第三項各号」に改める部分に限る。）、同項第二号の改正規定、同法第六十条第一項第一号の改正規定（「第三十三条ノ三第二項各号」を「第三十三条ノ三第三項各号」に改める部分に限る。）、同項第二号の改正規定、同項第三号の改正規定（「第三十三条ノ三第二項各号」を「第三十三条ノ三第三項各号」に改める部分に限る。）、同項第四号の改正規定、同法附則第二十三項の改正規定並びに同法附則第二十四項の次に六項を加える改正規定（同法附則第二十五項から第二十八項までを加える部分を除く。）並びに附則第三条から第五条まで、第十条、第十一条、第十三条、第十四条、第十六条、第十七条、第六十一条、第六十三条、第六十六条及び第六十九条の規定、附則第七十条中国家公務員共済組合法（昭和三十三年法律第百二十八号）附則第十一条の次に一条を加える改正規定並びに同法附則第十二条の八の二第一項及び第五項の改正規定、附則第七十四条及び第七十五条の規定、附則第七十六条中地方公務員等共済組合法（昭和三十七年法律第百五十二号）附則第十七条の次に一条を加える改正規定並びに同法附則第二十六条の二第一項及び第四項の改正規定、附則第九十五条の規定並びに附則第百二十七条中郵政民営化法等の施行に伴う関係法律の整備等に関する法律（平成十七年法律第百二号）附則第八十七条第一項の改正規定　平成十九年十月一日 suppl-4191-30/art-1/par-1/item-1-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1/par-1/item-1-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1/par-1/item-1-2 the provisions amending the table of contents of the Employment Insurance Act, Article 6, Article 13, Article 14, Article 17, paragraphs (1) and (2), Article 35, Article 37, paragraph (1), Article 37-2, paragraph (2), Article 37-3, paragraph (1), Article 37-5, Article 38, paragraph (3), Article 39, Article 40, paragraph (1), Article 56, paragraph (2), Article 61-4, Article 61-7, paragraph (2), Article 72, paragraph (1), and Article 3 and Article 7 of the Supplementary Provisions of that Act, and the provisions adding three Articles to the Supplementary Provisions of that Act (excluding the part adding Article 10 of the Supplementary Provisions of that Act), in Article 1; the provisions amending Article 33-3, Article 33-10, paragraph (3), Article 33-12, paragraph (3), Article 33-16-2, paragraph (1), Article 33-16-4, paragraph (1), item (i), and Article 34 of the Mariners Insurance Act, the provisions adding one paragraph to Article 36 of that Act, the provisions amending Article 59, paragraph (5), item (i) of that Act (limited to the part replacing "the items of Article 33-3, paragraph (2)" with "the items of Article 33-3, paragraph (3)"), the provisions amending item (ii) of that paragraph, the provisions amending Article 60, paragraph (1), item (i) of that Act (limited to the part replacing "the items of Article 33-3, paragraph (2)" with "the items of Article 33-3, paragraph (3)"), the provisions amending item (ii) of that paragraph, the provisions amending item (iii) of that paragraph (limited to the part replacing "the items of Article 33-3, paragraph (2)" with "the items of Article 33-3, paragraph (3)"), the provisions amending item (iv) of that paragraph, the provisions amending paragraph (23) of the Supplementary Provisions of that Act, and the provisions adding six paragraphs after paragraph (24) of the Supplementary Provisions of that Act (excluding the part adding paragraphs (25) through (28) of the Supplementary Provisions of that Act), in Article 3; the provisions of Articles 3 through 5, Article 10, Article 11, Article 13, Article 14, Article 16, Article 17, Article 61, Article 63, Article 66 and Article 69 of the Supplementary Provisions; the provisions adding one Article after Article 11 of the Supplementary Provisions of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) and the provisions amending Article 12-8-2, paragraphs (1) and (5) of the Supplementary Provisions of that Act, in Article 70 of the Supplementary Provisions; the provisions of Articles 74 and 75 of the Supplementary Provisions; the provisions adding one Article after Article 17 of the Supplementary Provisions of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) and the provisions amending Article 26-2, paragraphs (1) and (4) of the Supplementary Provisions of that Act, in Article 76 of the Supplementary Provisions; the provisions of Article 95 of the Supplementary Provisions; and the provisions amending Article 87, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for the Enforcement of the Postal Service Privatization Act, etc. (Act No. 102 of 2005) in Article 127 of the Supplementary Provisions: October 1, 2007; machine translation, not official ### 第百四十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4191-30/art-141 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-141 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-141 **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。以下この項において同じ。）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-4191-30/art-141/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-141/par-1 With regard to the application of penal provisions to an act committed before the enforcement of this Act (with respect to the provisions listed in the items of Article 1 of the Supplementary Provisions, the respective provisions concerned; the same applies hereinafter in this paragraph), and to an act committed after the enforcement of this Act in the case where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4191-30/art-141/par-1: この項 → 租税特別措置法 附則第百四十一条第一項 (Supplementary Provisions, Article 141, paragraph (1)), suppl-4191-30/art-141/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-141/par-1 - suppl-4191-30/art-141/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-30/art-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百四十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-30/art-141/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