# 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-4231-82/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-4231-82/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/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 caption: machine translation, not official suppl-4231-82/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/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-4231-82/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/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** 次に掲げる規定　公布の日から起算して二月を経過した日 suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1 the following provisions: the day on which two months have elapsed from the date of promulgation; machine translation, not official **イからカまで** 略 suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ヨ** 第十七条中租税特別措置法第三十七条の十一の三の改正規定（同条第八項に係る部分に限る。）、同法第四十二条の三の改正規定（同条第二項第二号、第五号及び第六号に係る部分並びに同条第一項中「又は第三十七条の五第五項第二号」を削り、「同条第二項」を「第三十七条の五第二項」に改める部分を除く。）、同法第七十条の十三の改正規定、同法第八十九条の改正規定及び同法第九十条の七第三項第六号の改正規定並びに附則第七十八条第三項の規定 suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-1/sub-2 the provisions in Article 17 amending Article 37-11-3 of the Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (8) of that Article), the provisions amending Article 42-3 of that Act (excluding the part concerning paragraph (2), items (ii), (v) and (vi) of that Article and the part in paragraph (1) of that Article deleting "or Article 37-5, paragraph (5), item (ii)" and replacing "paragraph (2) of that Article" with "Article 37-5, paragraph (2)"), the provisions amending Article 70-13 of that Act, the provisions amending Article 89 of that Act and the provisions amending Article 90-7, paragraph (3), item (vi) of that Act, and the provisions of Article 78, paragraph (3) of the Supplementary Provisions; machine translation, not official **二** 第十七条中租税特別措置法第八条の四第一項第一号の改正規定、同法第九条の三第一号の改正規定、同法第六十六条の四の改正規定及び同法第六十八条の八十八の改正規定並びに附則第二十六条、第二十七条、第五十七条及び第七十三条の規定　平成二十三年十月一日 suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-2 the provisions in Article 17 amending Article 8-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-3, item (i) of that Act, the provisions amending Article 66-4 of that Act and the provisions amending Article 68-88 of that Act, and the provisions of Articles 26, 27, 57 and 73 of the Supplementary Provisions: October 1, 2011; machine translation, not official **三** 次に掲げる規定　平成二十四年一月一日 suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3 the following provisions: January 1, 2012 machine translation, not official **イからニまで** 略 suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ホ** 第十七条中租税特別措置法第九条の四の二の改正規定、同法第二十五条の改正規定、同法第二十九条の二の改正規定（同条第一項及び第二項に係る部分を除く。）、同法第三十七条の十一の三の改正規定（同条第八項に係る部分を除く。）、同法第四十一条の十二の改正規定（同条第九項、第十二項及び第二十項に係る部分を除く。）、同法第四十一条の十四第一項の改正規定、同法第四十二条の二の次に一条を加える改正規定（第四十二条の二の二第一項に係る部分を除く。）及び同法第四十二条の三第二項の改正規定（同項第五号及び第六号に係る部分に限る。）並びに附則第二十八条、第三十二条、第三十三条第二項、第三十六条、第四十二条第二項、第四十三条、第四十九条第二項から第四項まで及び第八十一条の規定 suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3/sub-2 the provisions in Article 17 amending Article 9-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 25 of that Act, the provisions amending Article 29-2 of that Act (excluding the part concerning paragraphs (1) and (2) of that Article), the provisions amending Article 37-11-3 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 41-12 of that Act (excluding the part concerning paragraphs (9), (12) and (20) of that Article), the provisions amending Article 41-14, paragraph (1) of that Act, the provisions adding one Article after Article 42-2 of that Act (excluding the part concerning Article 42-2-2, paragraph (1)) and the provisions amending Article 42-3, paragraph (2) of that Act (limited to the part concerning items (v) and (vi) of that paragraph), and the provisions of Article 28, Article 32, Article 33, paragraph (2), Article 36, Article 42, paragraph (2), Article 43, Article 49, paragraphs (2) through (4) and Article 81 of the Supplementary Provisions; machine translation, not official **四** 略 suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-4 Omitted machine translation, not official **五** 次に掲げる規定　平成二十五年一月一日 suppl-4231-82/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5 the following provisions: January 1, 2013; machine translation, not official **イ** 略 suppl-4231-82/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第十七条中租税特別措置法第四十一条の十七第二項の改正規定及び附則第四十四条の規定 suppl-4231-82/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-5/sub-2 the provisions in Article 17 amending Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation, and the provisions of Article 44 of the Supplementary Provisions; machine translation, not official **六** 次に掲げる規定　平成二十六年一月一日 suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-6 the following provisions: January 1, 2014; machine translation, not official **イ及びロ** 略 suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ハ** 第十七条中租税特別措置法第九条の八の改正規定、同法第三十七条の十四の改正規定及び同法第四十二条の二の次に一条を加える改正規定（第四十二条の二の二第一項に係る部分に限る。）並びに附則第二十九条、第三十七条及び第四十九条第一項の規定 suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-6/sub-2 the provisions in Article 17 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14 of that Act and the provisions adding one Article after Article 42-2 of that Act (limited to the part concerning Article 42-2-2, paragraph (1)), and the provisions of Article 29, Article 37 and Article 49, paragraph (1) of the Supplementary Provisions; machine translation, not official **七** 第十七条中租税特別措置法第十一条の三第一項の改正規定（「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第四十四条の三第一項の改正規定（「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第六十八条の二十一第一項の改正規定（「第四十四条の三第一項各号」を「第四十四条の二第一項各号」に、「平成二十三年六月三十日」を「平成二十四年三月三十一日」に、「第四十四条の三第一項第三号」を「第四十四条の二第一項第三号」に改める部分を除く。）及び同条第二項の改正規定　産業活力の再生及び産業活動の革新に関する特別措置法の一部を改正する法律（平成二十三年法律第四十八号）の施行の日 suppl-4231-82/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-7 the provisions in Article 17 amending Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending paragraph (2) of that Article, the provisions amending Article 44-3, paragraph (1) of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending paragraph (2) of that Article, the provisions amending Article 68-21, paragraph (1) of that Act (excluding the part replacing "the items of Article 44-3, paragraph (1)" with "the items of Article 44-2, paragraph (1)", "June 30, 2011" with "March 31, 2012", and "Article 44-3, paragraph (1), item (iii)" with "Article 44-2, paragraph (1), item (iii)") and the provisions amending paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization and Innovation in Industrial Activities (Act No. 48 of 2011) comes into effect; machine translation, not official **八** 第十七条中租税特別措置法第十三条の二第一項の改正規定、同法第四十六条の三第一項の改正規定及び同法第六十八条の三十二第一項の改正規定　障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律（平成二十二年法律第七十一号）附則第一条第三号に掲げる規定の施行の日 suppl-4231-82/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-8 the provisions in Article 17 amending Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 46-3, paragraph (1) of that Act and the provisions amending Article 68-32, paragraph (1) of that Act: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act on the Development of Related Acts to Support the Community Life of Persons with Disabilities, etc. until the Review of Health and Welfare Policies for Persons with Disabilities Based on Deliberations at the Headquarters for the Promotion of Reform of the Systems for Persons with Disabilities, etc. (Act No. 71 of 2010) come into effect; machine translation, not official **九** 第十七条中租税特別措置法第十四条（見出しを含む。）の改正規定（同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第四十七条（見出しを含む。）の改正規定（同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）及び同法第六十八条の三十四（見出しを含む。）の改正規定（同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）並びに附則第三十一条第六項及び第七項、第五十三条第十二項及び第十三項並びに第六十八条第十二項及び第十三項の規定　高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日 suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-9 the provisions in Article 17 amending Article 14 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013"), the provisions amending Article 47 of that Act (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013") and the provisions amending Article 68-34 of that Act (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013"), and the provisions of Article 31, paragraphs (6) and (7), Article 53, paragraphs (12) and (13) and Article 68, paragraphs (12) and (13) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011) comes into effect; machine translation, not official **十** 第十七条中租税特別措置法第二十九条の二の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定（同条第一項及び第二項に係る部分に限る。）、同法第二十九条の四及び第二十九条の五を削り、同法第二十九条の三を同法第二十九条の四とし、同条の次に一条を加える改正規定、同法第二十九条の二の次に一条を加える改正規定、同法第四十一条の十九第一項の改正規定（「第二十九条の二第一項本文」の下に「又は第二十九条の三第一項本文」を加える部分に限る。）、同法第四十二条の三第二項第二号の改正規定、同法第三章第三節の三の次に二節を加える改正規定（第三節の五に係る部分に限る。）並びに同章第十四節の次に二節を加える改正規定（第十四節の三に係る部分に限る。）並びに附則第三十三条第一項、第三十四条、第五十五条及び第七十条の規定　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 suppl-4231-82/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-10 the provisions in Article 17 deleting the caption of Article 29-2 of the Act on Special Measures Concerning Taxation and adding a caption before that Article, the provisions amending that Article (limited to the part concerning paragraphs (1) and (2) of that Article), the provisions deleting Articles 29-4 and 29-5 of that Act, renumbering Article 29-3 of that Act as Article 29-4 of that Act and adding one Article after that Article, the provisions adding one Article after Article 29-2 of that Act, the provisions amending Article 41-19, paragraph (1) of that Act (limited to the part adding "or the main clause of Article 29-3, paragraph (1)" after "the main clause of Article 29-2, paragraph (1)"), the provisions amending Article 42-3, paragraph (2), item (ii) of that Act, the provisions adding two Sections after Chapter III, Section 3-3 of that Act (limited to the part concerning Section 3-5) and the provisions adding two Sections after Section 14 of that Chapter (limited to the part concerning Section 14-3), and the provisions of Article 33, paragraph (1), Article 34, Article 55 and Article 70 of the Supplementary Provisions: 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; machine translation, not official **十一** 第十七条中租税特別措置法第三十四条の二第二項の改正規定（同項第十四号の次に一号を加える部分に限る。）、同法第四十一条の十九第一項の改正規定（「第二十九条の二第一項本文」の下に「又は第二十九条の三第一項本文」を加える部分を除く。）、同法第四十二条の十の次に二条を加える改正規定（第四十二条の十一に係る部分に限る。）、同法第三章第三節の三の次に二節を加える改正規定（第三節の五に係る部分を除く。）、同法第六十五条の四第一項の改正規定（同項第十四号の次に一号を加える部分に限る。）、同法第六十八条の十四の次に二条を加える改正規定（第六十八条の十五に係る部分に限る。）、同章第十四節の次に二節を加える改正規定（第十四節の三に係る部分を除く。）及び同法第九十八条の表の改正規定（同表の市町村の項に係る部分に限る。）並びに附則第三十五条第二項、第四十五条、第五十二条、第五十四条、第五十六条第二項、第六十六条、第六十九条、第七十二条第二項、第八十四条（第十五条第一項の改正規定（「第四十二条の十第五項」の下に「、第四十二条の十一第五項」を加える部分に限る。）及び第二十三条第一項の改正規定（「第六十八条の十四第五項」の下に「、第六十八条の十五第五項」を加える部分に限る。）に限る。）及び第八十八条（別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第二号に係る部分に限る。）の規定　総合特別区域法（平成二十三年法律第八十一号）の施行の日 suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-11 the provisions in Article 17 amending Article 34-2, paragraph (2) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (xiv) of that paragraph), the provisions amending Article 41-19, paragraph (1) of that Act (excluding the part adding "or the main clause of Article 29-3, paragraph (1)" after "the main clause of Article 29-2, paragraph (1)"), the provisions adding two Articles after Article 42-10 of that Act (limited to the part concerning Article 42-11), the provisions adding two Sections after Chapter III, Section 3-3 of that Act (excluding the part concerning Section 3-5), the provisions amending Article 65-4, paragraph (1) of that Act (limited to the part adding one item after item (xiv) of that paragraph), the provisions adding two Articles after Article 68-14 of that Act (limited to the part concerning Article 68-15), the provisions adding two Sections after Section 14 of that Chapter (excluding the part concerning Section 14-3) and the provisions amending the table in Article 98 of that Act (limited to the part concerning the row for municipalities in that table), and the provisions of Article 35, paragraph (2), Article 45, Article 52, Article 54, Article 56, paragraph (2), Article 66, Article 69, Article 72, paragraph (2), Article 84 (limited to the provisions amending Article 15, paragraph (1) (limited to the part adding ", Article 42-11, paragraph (5)" after "Article 42-10, paragraph (5)") and the provisions amending Article 23, paragraph (1) (limited to the part adding ", Article 68-15, paragraph (5)" after "Article 68-14, paragraph (5)")) and Article 88 (limited to the part concerning item (ii) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1) of the Supplementary Provisions: the date on which the Act on Comprehensive Special Zones (Act No. 81 of 2011) comes into effect; machine translation, not official **十二** 第十七条中租税特別措置法第四十四条の五を同法第四十四条の四とし、同条の次に一条を加える改正規定及び同法第六十八条の二十六を同法第六十八条の二十五とし、同条の次に一条を加える改正規定並びに附則第五十三条第五項及び第六十八条第五項の規定　電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日 suppl-4231-82/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-12 the provisions in Article 17 renumbering Article 44-5 of the Act on Special Measures Concerning Taxation as Article 44-4 of that Act and adding one Article after that Article and the provisions renumbering Article 68-26 of that Act as Article 68-25 of that Act and adding one Article after that Article, and the provisions of Article 53, paragraph (5) and Article 68, paragraph (5) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Enhancement of Telecommunications Infrastructure (Act No. 59 of 2011) comes into effect; machine translation, not official **十三** 第十七条中租税特別措置法第八十三条の見出しの改正規定、同条第一項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）及び同条第二項の改正規定　都市再生特別措置法の一部を改正する法律（平成二十三年法律第二十四号）の施行の日 suppl-4231-82/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-13 the provisions in Article 17 amending the caption of Article 83 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article (excluding the part replacing "June 30, 2011" with "March 31, 2013") and the provisions amending paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011) comes into effect. machine translation, not official --- ## Cites - suppl-4231-82/art-1/par-1/item-1/sub-2: 附則第七十八条第三項 → 租税特別措置法 附則第七十八条第三項 (Supplementary Provisions, Article 78, paragraph (3)), suppl-4231-82/art-78/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-3 - suppl-4231-82/art-1/par-1/item-2: 第五十七条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4231-82/art-57 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-57 - suppl-4231-82/art-1/par-1/item-2: 附則第二十六条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4231-82/art-26 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-26 - suppl-4231-82/art-1/par-1/item-2: 第二十七条 → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4231-82/art-27 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-27 - suppl-4231-82/art-1/par-1/item-2: 第七十三条 → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4231-82/art-73 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-73 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第四十三条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4231-82/art-43 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-43 - suppl-4231-82/art-1/par-1/item-3/sub-2: 附則第二十八条 → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4231-82/art-28 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-28 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第四十九条第二項から第四項まで → 租税特別措置法 附則第四十九条第四項 (Supplementary Provisions, Article 49, paragraph (4)), suppl-4231-82/art-49/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-4 - suppl-4231-82/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-4231-82/art-81 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-81 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第三十六条 → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4231-82/art-36 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-36 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第四十九条第二項から第四項まで → 租税特別措置法 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4231-82/art-49/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-3 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4231-82/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-32 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第三十三条第二項 → 租税特別措置法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4231-82/art-33/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-33/par-2 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第四十九条第二項から第四項まで → 租税特別措置法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4231-82/art-49/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-2 - suppl-4231-82/art-1/par-1/item-3/sub-2: 第四十二条第二項 → 租税特別措置法 附則第四十二条第二項 (Supplementary Provisions, Article 42, paragraph (2)), suppl-4231-82/art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42/par-2 - suppl-4231-82/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-4231-82/art-44 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-44 - suppl-4231-82/art-1/par-1/item-6/sub-2: 附則第二十九条 → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4231-82/art-29 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-29 - suppl-4231-82/art-1/par-1/item-6/sub-2: 第三十七条 → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4231-82/art-37 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-37 - suppl-4231-82/art-1/par-1/item-6/sub-2: 第四十九条第一項 → 租税特別措置法 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-4231-82/art-49/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49/par-1 - suppl-4231-82/art-1/par-1/item-9: 第七項 → 租税特別措置法 附則第三十一条第七項 (Supplementary Provisions, Article 31, paragraph (7)), suppl-4231-82/art-31/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-7 - suppl-4231-82/art-1/par-1/item-9: 第六十八条第十二項 → 租税特別措置法 附則第六十八条第十二項 (Supplementary Provisions, Article 68, paragraph (12)), suppl-4231-82/art-68/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-12 - suppl-4231-82/art-1/par-1/item-9: 第五十三条第十二項 → 租税特別措置法 附則第五十三条第十二項 (Supplementary Provisions, Article 53, paragraph (12)), suppl-4231-82/art-53/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-12 - suppl-4231-82/art-1/par-1/item-9: 第十三項 → 租税特別措置法 附則第六十八条第十三項 (Supplementary Provisions, Article 68, paragraph (13)), suppl-4231-82/art-68/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-13 - suppl-4231-82/art-1/par-1/item-9: 附則第三十一条第六項 → 租税特別措置法 附則第三十一条第六項 (Supplementary Provisions, Article 31, paragraph (6)), suppl-4231-82/art-31/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-6 - suppl-4231-82/art-1/par-1/item-9: 第十三項 → 租税特別措置法 附則第五十三条第十三項 (Supplementary Provisions, Article 53, paragraph (13)), suppl-4231-82/art-53/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-13 - suppl-4231-82/art-1/par-1/item-10: 第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4231-82/art-55 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55 - suppl-4231-82/art-1/par-1/item-10: 附則第三十三条第一項 → 租税特別措置法 附則第三十三条第一項 (Supplementary Provisions, Article 33, paragraph (1)), suppl-4231-82/art-33/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-33/par-1 - suppl-4231-82/art-1/par-1/item-10: 第七十条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4231-82/art-70 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-70 - suppl-4231-82/art-1/par-1/item-10: 第三十四条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4231-82/art-34 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-34 - suppl-4231-82/art-1/par-1/item-11: 第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4231-82/art-45 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-45 - suppl-4231-82/art-1/par-1/item-11: 第六十九条 → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-4231-82/art-69 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-69 - suppl-4231-82/art-1/par-1/item-11: 第五十四条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4231-82/art-54 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-54 - suppl-4231-82/art-1/par-1/item-11: 第五十二条 → 租税特別措置法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4231-82/art-52 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-52 - suppl-4231-82/art-1/par-1/item-11: 第七十二条第二項 → 租税特別措置法 附則第七十二条第二項 (Supplementary Provisions, Article 72, paragraph (2)), suppl-4231-82/art-72/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-2 - suppl-4231-82/art-1/par-1/item-11: 附則第三十五条第二項 → 租税特別措置法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-4231-82/art-35/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-2 - suppl-4231-82/art-1/par-1/item-11: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4231-82/art-66 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-66 - suppl-4231-82/art-1/par-1/item-11: 第五十六条第二項 → 租税特別措置法 附則第五十六条第二項 (Supplementary Provisions, Article 56, paragraph (2)), suppl-4231-82/art-56/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-2 - suppl-4231-82/art-1/par-1/item-11: 第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4231-82/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-2 - suppl-4231-82/art-1/par-1/item-12: 附則第五十三条第五項 → 租税特別措置法 附則第五十三条第五項 (Supplementary Provisions, Article 53, paragraph (5)), suppl-4231-82/art-53/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-5 - suppl-4231-82/art-1/par-1/item-12: 第六十八条第五項 → 租税特別措置法 附則第六十八条第五項 (Supplementary Provisions, Article 68, paragraph (5)), suppl-4231-82/art-68/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-5 ## Cited by 23 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-11 - 租税特別措置法 附則第三十一条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-6 - 租税特別措置法 附則第三十一条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-31/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-31/par-7 - 租税特別措置法 附則第三十三条第一項（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-33/par-1 - 租税特別措置法 附則第三十四条第一項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-34/par-1 - 租税特別措置法 附則第三十五条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-2 - 租税特別措置法 附則第四十五条第一項（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-45/par-1 - 租税特別措置法 附則第五十二条第一項（国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-52/par-1 - 租税特別措置法 附則第五十三条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-5 - 租税特別措置法 附則第五十三条第十二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-12 - 租税特別措置法 附則第五十三条第十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-53/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-53/par-13 - 租税特別措置法 附則第五十四条第一項（国際戦略総合特別区域における指定特定事業法人の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-54/par-1 - 租税特別措置法 附則第五十五条第一項（認定研究開発事業法人等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55/par-1 - 租税特別措置法 附則第五十六条第二項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-56/par-2 - 租税特別措置法 附則第六十六条第一項（連結法人が国際戦略総合特別区域において機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-66/par-1 - 租税特別措置法 附則第六十八条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-5 - 租税特別措置法 附則第六十八条第十二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-12 - 租税特別措置法 附則第六十八条第十三項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-68/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-68/par-13 - 租税特別措置法 附則第六十九条第一項（国際戦略総合特別区域における連結法人である指定特定事業法人の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-69/par-1 - 租税特別措置法 附則第七十条第一項（連結法人である認定研究開発事業法人等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-70/par-1 - 租税特別措置法 附則第七十二条第二項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-72/par-2 - 租税特別措置法 附則第七十八条第三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-78/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-78/par-3 - 租税特別措置法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-92/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-20261007T211206-515, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-516, 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