# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（支払調書等の提出の特例に関する経過措置） — address `suppl-4231-82/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49 - 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. --- ### 第四十九条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents caption: machine translation, not official suppl-4231-82/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-49 **第一項** 新租税特別措置法第四十二条の二の二第一項及び第三項（同条第一項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第一項に規定する調書等について適用する。 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 The provisions of Article 42-2-2, paragraph (1) and paragraph (3) (limited to the part concerning paragraph (1) of that Article) of the New Act on Special Measures Concerning Taxation apply to statements and similar reports prescribed in paragraph (1) of that Article that are to be submitted on or after January 1, 2014. machine translation, not official **第二項** 新租税特別措置法第四十二条の二の二第二項及び第三項（同条第二項に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出する同条第二項に規定する光ディスク等について適用する。 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 The provisions of Article 42-2-2, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in paragraph (2) of that Article that are submitted on or after January 1, 2012. machine translation, not official **第三項** 平成二十四年一月一日前において旧租税特別措置法第九条の四の二第三項、第二十九条の二第七項、第三十七条の十一の三第十項又は第四十一条の十二第二十三項の規定に基づき受けたこれらの規定に規定する税務署長の承認については、新租税特別措置法第四十二条の二の二第二項の規定に基づき受けた同項に規定する税務署長の承認とみなして、同項の規定を適用する。 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 An approval of the district director prescribed in Article 9-4-2, paragraph (3), Article 29-2, paragraph (7), Article 37-11-3, paragraph (10) or Article 41-12, paragraph (23) of the Former Act on Special Measures Concerning Taxation that was received under any of those provisions before January 1, 2012 is deemed to be an approval of the district director prescribed in Article 42-2-2, paragraph (2) of the New Act on Special Measures Concerning Taxation received under that paragraph, and the provisions of that paragraph apply. machine translation, not official **第四項** 平成二十五年一月一日から同年十二月三十一日までの間における新租税特別措置法第四十二条の二の二第二項及び第三項の規定の適用については、同条第二項中「調書等を」とあるのは「第九条の四の二第二項、第二十九条の二第五項若しくは第六項、第二十九条の三第四項若しくは第五項、第三十七条の十一の三第七項又は第四十一条の十二第二十一項若しくは第二十二項の規定により提出するこれらの規定に規定する調書及び報告書（以下この条において「調書等」という。）を」と、「、第三十七条の十四第十五項若しくは」とあるのは「若しくは」と、同条第三項中「、第三十七条の十四第十五項又は」とあるのは「又は」と、「第三十七条の十四第十七項から第二十一項まで、第四十一条の十二第二十四項」とあるのは「第四十一条の十二第二十四項」とする。 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 With regard to the application of the provisions of Article 42-2-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2013 to December 31 of that year, the phrase "statements and similar reports" in paragraph (2) of that Article is deemed to be replaced with "the records and reports prescribed in Article 9-4-2, paragraph (2), Article 29-2, paragraph (5) or (6), Article 29-3, paragraph (4) or (5), Article 37-11-3, paragraph (7) or Article 41-12, paragraph (21) or (22) that are submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article)", and the phrase ", Article 37-14, paragraph (15), or" is deemed to be replaced with "or"; and the phrase ", Article 37-14, paragraph (15), or" in paragraph (3) of that Article is deemed to be replaced with "or", and the phrase "Article 37-14, paragraphs (17) through (21), Article 41-12, paragraph (24)" is deemed to be replaced with "Article 41-12, paragraph (24)". machine translation, not official ## Cited by 2 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三号ホ（施行期日） — 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 - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — 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 --- ## 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-20261007T211206-518, 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