# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4231-114/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1
- 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.

---

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1</sup>

**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。
<sup>suppl-4231-114/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年四月一日
  <sup>suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2012;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十九条中租税特別措置法の目次の改正規定、同法第十条の二の二を削る改正規定、同法第十条の二の三の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の二の二とする改正規定、同法第十条の四を削る改正規定、同法第十条の五の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の四とする改正規定、同法第十条の六の改正規定（同条第三項に係る部分を除く。）、同条を同法第十条の五とする改正規定、同法第十条の七の改正規定（同条第四項に係る部分を除く。）、同条を同法第十条の六とする改正規定、同法第十一条の二を削る改正規定、同法第十一条の三の改正規定、同条を同法第十一条の二とする改正規定、同法第十一条の四（見出しを含む。）の改正規定、同条を同法第十一条の三とする改正規定、同法第十九条第一号の改正規定、同法第四十二条の三の二の改正規定、同法第四十二条の四第一項の改正規定、同条第十一項の改正規定、同法第四十二条の五を削る改正規定、同法第四十二条の五の二の改正規定（同条第八項に係る部分及び同条第九項に係る部分（「第六十八条の十の二第二項」を「第六十八条の十第二項」に、「第六十八条の十の二第三項」を「第六十八条の十第三項」に改める部分を除く。）を除く。）、同条を同法第四十二条の五とする改正規定、同法第四十二条の六第二項の改正規定、同条第五項の改正規定、同法第四十二条の七及び第四十二条の八の改正規定、同法第四十二条の九第一項の改正規定、同条第四項の改正規定、同法第四十二条の十第二項の改正規定、同条第五項の改正規定、同法第四十二条の十一第二項の改正規定、同条第五項の改正規定、同法第四十二条の十二第一項の改正規定、同法第四十二条の十三の改正規定（同条第五項に係る部分を除く。）、同法第四十四条第一項の改正規定、同法第四十四条の二の改正規定、同法第四十四条の三第一項の改正規定、同法第四十四条の四（見出しを含む。）の改正規定、同法第五十二条の二第一項の改正規定、同法第五十三条第一項第二号の改正規定、同法第五十五条の六の前の見出し及び同条を削る改正規定、同法第五十五条の七第六項の改正規定、同条を同法第五十五条の六とし、同条に見出しを付する改正規定、同法第五十七条の八（見出しを含む。）の改正規定、同法第五十七条の十の改正規定、同法第三章第四節を削る改正規定、同章中第四節の二を第四節とし、第四節の三を第四節の二とする改正規定、同法第六十二条の改正規定（同条第八項に係る部分を除く。）、同法第六十二条の三の改正規定（同条第十項に係る部分を除く。）、同法第六十三条第一項の改正規定、同法第六十七条の二第一項の改正規定、同法第六十七条の十四第二項の表の改正規定、同法第六十七条の十五第三項の表の改正規定、同法第六十八条第一項の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定、同法第六十八条の三の四第二項の改正規定、同法第六十八条の八の改正規定、同法第六十八条の九第一項の改正規定、同条第十一項の改正規定、同法第六十八条の十を削る改正規定、同法第六十八条の十の二の改正規定（同条第九項に係る部分及び同条第十項に係る部分（「第四十二条の五の二第二項」を「第四十二条の五第二項」に、「第四十二条の五の二第三項」を「第四十二条の五第三項」に改める部分を除く。）を除く。）、同条を同法第六十八条の十とする改正規定、同法第六十八条の十一第二項の改正規定、同条第五項の改正規定、同法第六十八条の十二の改正規定、同法第六十八条の十三第一項の改正規定、同条第四項の改正規定、同法第六十八条の十四第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十五の三の改正規定（同条第五項に係る部分を除く。）、同法第六十八条の二十第一項の改正規定、同法第六十八条の二十一から第六十八条の二十三までの改正規定、同法第六十八条の二十五（見出しを含む。）の改正規定、同法第六十八条の四十第一項の改正規定、同法第六十八条の四十二第一項第二号の改正規定、同法第六十八条の四十五の前の見出しを削る改正規定、同条の改正規定、同法第六十八条の四十六に見出しを付する改正規定、同条の改正規定、同法第六十八条の五十八（見出しを含む。）の改正規定、同法第六十八条の五十九の改正規定、同法第六十八条の六十七の改正規定（同条第七項に係る部分を除く。）、同法第六十八条の六十八の改正規定（同条第十項に係る部分を除く。）、同法第六十八条の六十九第一項の改正規定、同法第六十八条の百第一項の改正規定、同法第六十八条の百八第一項の改正規定並びに同法第八十条第一項の改正規定並びに附則第四十五条から第四十九条まで、第五十一条、第五十二条、第五十五条、第五十六条第一項、第五十八条、第六十三条第一項、第六十四条から第六十六条まで、第六十九条、第七十二条、第七十三条第一項、第七十五条、第八十条第一項、第八十一条、第八十二条、第九十八条及び第百条から第百二条までの規定
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-3/sub-2</sup>
    the provisions in Article 19 amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions deleting Article 10-2-2 of that Act, the provisions amending Article 10-2-3 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-2-2 of that Act, the provisions deleting Article 10-4 of that Act, the provisions amending Article 10-5 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions renumbering that Article as Article 10-5 of that Act, the provisions amending Article 10-7 of that Act (excluding the part concerning paragraph (4) of that Article), the provisions renumbering that Article as Article 10-6 of that Act, the provisions deleting Article 11-2 of that Act, the provisions amending Article 11-3 of that Act, the provisions renumbering that Article as Article 11-2 of that Act, the provisions amending Article 11-4 of that Act (including its caption), the provisions renumbering that Article as Article 11-3 of that Act, the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-3-2 of that Act, the provisions amending Article 42-4, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 42-5 of that Act, the provisions amending Article 42-5-2 of that Act (excluding the part concerning paragraph (8) of that Article and the part concerning paragraph (9) of that Article (excluding the part replacing "Article 68-10-2, paragraph (2)" with "Article 68-10, paragraph (2)" and "Article 68-10-2, paragraph (3)" with "Article 68-10, paragraph (3)")), the provisions renumbering that Article as Article 42-5 of that Act, the provisions amending Article 42-6, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Articles 42-7 and 42-8 of that Act, the provisions amending Article 42-9, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-10, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-12, paragraph (1) of that Act, the provisions amending Article 42-13 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 44, paragraph (1) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 44-3, paragraph (1) of that Act, the provisions amending Article 44-4 of that Act (including its caption), the provisions amending Article 52-2, paragraph (1) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 55-6 of that Act and that Article, the provisions amending Article 55-7, paragraph (6) of that Act, the provisions renumbering that Article as Article 55-6 of that Act and adding a caption to that Article, the provisions amending Article 57-8 of that Act (including its caption), the provisions amending Article 57-10 of that Act, the provisions deleting Chapter III, Section 4 of that Act, the provisions renumbering Section 4-2 as Section 4 and Section 4-3 as Section 4-2 in that Chapter, the provisions amending Article 62 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 62-3 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 63, paragraph (1) of that Act, the provisions amending Article 67-2, paragraph (1) of that Act, the provisions amending the table in Article 67-14, paragraph (2) of that Act, the provisions amending the table in Article 67-15, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 68-3-2 of that Act, the provisions amending Article 68-3-3 of that Act, the provisions amending Article 68-3-4, paragraph (2) of that Act, the provisions amending Article 68-8 of that Act, the provisions amending Article 68-9, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 68-10 of that Act, the provisions amending Article 68-10-2 of that Act (excluding the part concerning paragraph (9) of that Article and the part concerning paragraph (10) of that Article (excluding the part replacing "Article 42-5-2, paragraph (2)" with "Article 42-5, paragraph (2)" and "Article 42-5-2, paragraph (3)" with "Article 42-5, paragraph (3)")), the provisions renumbering that Article as Article 68-10 of that Act, the provisions amending Article 68-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-12 of that Act, the provisions amending Article 68-13, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 68-14, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15-2, paragraph (1) of that Act, the provisions amending Article 68-15-3 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 68-20, paragraph (1) of that Act, the provisions amending Articles 68-21 through 68-23 of that Act, the provisions amending Article 68-25 of that Act (including its caption), the provisions amending Article 68-40, paragraph (1) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 68-45 of that Act, the provisions amending that Article, the provisions adding a caption to Article 68-46 of that Act, the provisions amending that Article, the provisions amending Article 68-58 of that Act (including its caption), the provisions amending Article 68-59 of that Act, the provisions amending Article 68-67 of that Act (excluding the part concerning paragraph (7) of that Article), the provisions amending Article 68-68 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 68-69, paragraph (1) of that Act, the provisions amending Article 68-100, paragraph (1) of that Act, the provisions amending Article 68-108, paragraph (1) of that Act, and the provisions amending Article 80, paragraph (1) of that Act, and the provisions of Articles 45 through 49, Article 51, Article 52, Article 55, Article 56, paragraph (1), Article 58, Article 63, paragraph (1), Articles 64 through 66, Article 69, Article 72, Article 73, paragraph (1), Article 75, Article 80, paragraph (1), Article 81, Article 82, Article 98 and Articles 100 through 102 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イからタまで**  略
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **レ**  第十九条中租税特別措置法第九条の四の二の改正規定、同法第二十条の二の前の見出し及び同条を削る改正規定、同法第二十条の三の改正規定、同条を同法第二十条の二とし、同条に見出しを付する改正規定、同法第二十条の四（見出しを含む。）の改正規定、同条を同法第二十条の三とする改正規定、同法第二十二条第一項の改正規定、同法第二十九条の二の改正規定、同法第二十九条の三の改正規定、同法第三十七条の十一の三の改正規定、同法第四十一条の十二の改正規定、同法第四十二条の二の二第三項の改正規定、同法第四十二条の三第四項第六号の改正規定、同法第六十二条第八項の改正規定、同法第六十六条の四第八項の改正規定、同条第十一項第二号の改正規定、同項を同条第十二項とする改正規定、同条第十項の改正規定、同条第九項の改正規定、同条第八項の次に一項を加える改正規定、同法第六十八条の六十七第七項の改正規定、同法第六十八条の八十八第八項の改正規定、同条第十一項第二号の改正規定、同項を同条第十二項とする改正規定、同条第十項の改正規定、同条第九項の改正規定、同条第八項の次に一項を加える改正規定、同法第八十七条の八の改正規定、同法第八十八条の六の改正規定、同法第八十八条の七の改正規定、同法第八十九条第十五項の表の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の四の二の改正規定、同法第九十条の六の二の改正規定並びに同法第九十七条の二第二十四項の改正規定並びに附則第四十四条、第五十条、第六十七条、第六十八条第一項及び第二項、第八十三条、第八十四条第一項及び第二項、第八十六条、第九十条並びに第九十六条の規定
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5/sub-2</sup>
    the provisions in Article 19 amending Article 9-4-2 of the Act on Special Measures Concerning Taxation, the provisions deleting the caption preceding Article 20-2 of that Act and that Article, the provisions amending Article 20-3 of that Act, the provisions renumbering that Article as Article 20-2 of that Act and adding a caption to that Article, the provisions amending Article 20-4 of that Act (including its caption), the provisions renumbering that Article as Article 20-3 of that Act, the provisions amending Article 22, paragraph (1) of that Act, the provisions amending Article 29-2 of that Act, the provisions amending Article 29-3 of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 41-12 of that Act, the provisions amending Article 42-2-2, paragraph (3) of that Act, the provisions amending Article 42-3, paragraph (4), item (vi) of that Act, the provisions amending Article 62, paragraph (8) of that Act, the provisions amending Article 66-4, paragraph (8) of that Act, the provisions amending paragraph (11), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending paragraph (9) of that Article, the provisions adding one paragraph after paragraph (8) of that Article, the provisions amending Article 68-67, paragraph (7) of that Act, the provisions amending Article 68-88, paragraph (8) of that Act, the provisions amending paragraph (11), item (ii) of that Article, the provisions renumbering that paragraph as paragraph (12) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending paragraph (9) of that Article, the provisions adding one paragraph after paragraph (8) of that Article, the provisions amending Article 87-8 of that Act, the provisions amending Article 88-6 of that Act, the provisions amending Article 88-7 of that Act, the provisions amending the table in Article 89, paragraph (15) of that Act, the provisions amending Article 89-2 of that Act, the provisions amending Article 89-3 of that Act, the provisions amending Article 89-4 of that Act, the provisions amending Article 90 of that Act, the provisions amending Article 90-2 of that Act, the provisions amending Article 90-4-2 of that Act, the provisions amending Article 90-6-2 of that Act, and the provisions amending Article 97-2, paragraph (24) of that Act, and the provisions of Article 44, Article 50, Article 67, Article 68, paragraphs (1) and (2), Article 83, Article 84, paragraphs (1) and (2), Article 86, Article 90 and Article 96 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十六年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2014;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-114/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十九条中租税特別措置法第三十七条の十四の改正規定
    <sup>suppl-4231-114/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-6/sub-2</sup>
    the provisions in Article 19 amending Article 37-14 of the Act on Special Measures Concerning Taxation.
    <sup>machine translation, not official</sup>

  **七**  第十九条中租税特別措置法第三章第三節の五中第六十条の三を第六十一条とする改正規定及び同法第六十八条の六十三の三第四項の改正規定　平成二十四年四月一日又は特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日のいずれか遅い日
  <sup>suppl-4231-114/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-7</sup>
  the provisions in Article 19 renumbering Article 60-3 as Article 61 in Chapter III, Section 3-5 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-63-3, paragraph (4) of that Act: April 1, 2012 or the date on which the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) comes into effect, whichever is later.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4231-114/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-55
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第八十二条 → 租税特別措置法 附則第八十二条 (Supplementary Provisions, Article 82), suppl-4231-114/art-82 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-82
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第六十九条 → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-4231-114/art-69 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-69
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4231-114/art-72 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-72
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第五十六条第一項 → 租税特別措置法 附則第五十六条第一項 (Supplementary Provisions, Article 56, paragraph (1)), suppl-4231-114/art-56/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-56/par-1
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第六十四条から第六十六条まで → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4231-114/art-66 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-66
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第六十三条第一項 → 租税特別措置法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-4231-114/art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-63/par-1
- suppl-4231-114/art-1/par-1/item-3/sub-2: 附則第四十五条から第四十九条まで → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4231-114/art-46 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-46
- suppl-4231-114/art-1/par-1/item-3/sub-2: 附則第四十五条から第四十九条まで → 租税特別措置法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4231-114/art-47 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-47
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4231-114/art-58 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-58
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第五十一条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4231-114/art-51 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-51
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第七十三条第一項 → 租税特別措置法 附則第七十三条第一項 (Supplementary Provisions, Article 73, paragraph (1)), suppl-4231-114/art-73/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-73/par-1
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第六十四条から第六十六条まで → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4231-114/art-65 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-65
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第七十五条 → 租税特別措置法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-4231-114/art-75 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-75
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第五十二条 → 租税特別措置法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4231-114/art-52 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-52
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第八十条第一項 → 租税特別措置法 附則第八十条第一項 (Supplementary Provisions, Article 80, paragraph (1)), suppl-4231-114/art-80/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-80/par-1
- suppl-4231-114/art-1/par-1/item-3/sub-2: 附則第四十五条から第四十九条まで → 租税特別措置法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4231-114/art-48 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-48
- suppl-4231-114/art-1/par-1/item-3/sub-2: 附則第四十五条から第四十九条まで → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4231-114/art-45 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-45
- suppl-4231-114/art-1/par-1/item-3/sub-2: 附則第四十五条から第四十九条まで → 租税特別措置法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-4231-114/art-49 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-49
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-4231-114/art-81 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-81
- suppl-4231-114/art-1/par-1/item-3/sub-2: 第六十四条から第六十六条まで → 租税特別措置法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4231-114/art-64 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-64
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4231-114/art-44 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第二項 → 租税特別措置法 附則第六十八条第二項 (Supplementary Provisions, Article 68, paragraph (2)), suppl-4231-114/art-68/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-2
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第八十三条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4231-114/art-83 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-83
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第五十条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4231-114/art-50 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第二項 → 租税特別措置法 附則第八十四条第二項 (Supplementary Provisions, Article 84, paragraph (2)), suppl-4231-114/art-84/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-2
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第六十七条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-4231-114/art-67 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第八十四条第一項 → 租税特別措置法 附則第八十四条第一項 (Supplementary Provisions, Article 84, paragraph (1)), suppl-4231-114/art-84/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-84/par-1
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第六十八条第一項 → 租税特別措置法 附則第六十八条第一項 (Supplementary Provisions, Article 68, paragraph (1)), suppl-4231-114/art-68/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-68/par-1
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4231-114/art-86 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-86
- suppl-4231-114/art-1/par-1/item-5/sub-2: 第九十条 → 租税特別措置法 附則第九十条 (Supplementary Provisions, Article 90), suppl-4231-114/art-90 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-90

## Cited by

1 provision cites this one. No official source publishes this direction.

- 租税特別措置法 附則第百四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-104/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-20261007T211206-522, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-523, 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