# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10)

- 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: 第十条 (Supplementary Provisions, Article 10)（その他の経過措置の政令への委任） — address `suppl-4211-61/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10
- 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.

---

### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-61/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10</sup>

**第一項**  附則第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な経過措置は、政令で定める。
<sup>suppl-4211-61/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10/par-1</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-4211-61/art-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-2
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4211-61/art-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-6
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4211-61/art-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-8
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4211-61/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-4211-61/art-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4211-61/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-5
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4211-61/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-3
- suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4211-61/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-7

---

## 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-20261007T211206-501, translated 2026-10-08
- claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07