# 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-4201-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-82
- 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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## 附　則 平成二〇年六月一八日法律第八二号
<sup>suppl-4201-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-1</sup>

**第一項**  この法律は、平成二十一年四月一日から施行する。
<sup>suppl-4201-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-1/par-1</sup>
This Act comes into effect on April 1, 2009.
<sup>machine translation, not official</sup>

### 第十条（厚生労働省令への委任） — Delegation to Order of the Ministry of Health, Labour and Welfare
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-82/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-10</sup>

**第一項**  この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、厚生労働省令で定める。
<sup>suppl-4201-82/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-82/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-82/art-10/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

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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-20261007T211206-489, 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