# 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-4211-63`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-63
- 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 平成二一年六月二六日法律第六三号
<sup>suppl-4211-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-63/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1</sup>

**第一項**  この法律は、公布の日から起算して四月を超えない範囲内において政令で定める日から施行する。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。
<sup>suppl-4211-63/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding four months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4211-63/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  附則第八条の規定　我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（平成二十一年法律第二十九号）の施行の日又はこの法律の公布の日のいずれか遅い日
  <sup>suppl-4211-63/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-63/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-63/art-1/par-1/item-2</sup>
  the provisions of Article 8 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (Act No. 29 of 2009) comes into effect or the date of promulgation of this Act, whichever is later.
  <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-20261007T211206-501, 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