# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十一条 (Supplementary Provisions, Article 81) - 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: 第八十一条 (Supplementary Provisions, Article 81)（特別還付金の支給に関する経過措置） — address `suppl-4231-82/art-81` - 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-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-81 - 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. --- ### 第八十一条（特別還付金の支給に関する経過措置） — Transitional Measures Concerning Payment of Special Refunds caption: machine translation, not official 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 **第一項** 平成二十四年一月一日以後に新租税特別措置法第九十七条の二第十項第一号イに規定する特別還付金支払決定日がある場合における同項（同号イに係る部分に限る。）の規定の適用については、同号イ中「であつて、かつ」とあるのは「である場合において」と、「金額である場合には」とあるのは「金額であるときは」と、「を除く。）」とあるのは「を除く。）とし、当該還付金の額の基礎となる金額が所得税法第百二十条第一項第六号又は第百二十三条第二項第七号に掲げる金額に相当する金額であるときは、現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第一条の規定による改正前の所得税法第百五十九条第四項の規定による期間の日数とする。」とする。 suppl-4231-82/art-81/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-81/par-1 With regard to the application of the provisions of Article 97-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i), (a) of that paragraph) in the case where the special refund payment decision date prescribed in item (i), (a) of that paragraph falls on or after January 1, 2012, the phrase "and also" in item (i), (a) is deemed to be replaced with "in the case where it is", the phrase "if it is an amount" with "when it is an amount", and the phrase "excluding)" with "excluding), and when the amount serving as the basis for the amount of that refund is an amount equivalent to the amount listed in Article 120, paragraph (1), item (vi) or Article 123, paragraph (2), item (vii) of the Income Tax Act, it is the number of days of the period under the provisions of Article 159, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011)". machine translation, not official --- ## Cites - suppl-4231-82/art-81/par-1: 第百二十三条第二項第七号 → 所得税法 第百二十三条第二項第七号 (Article 123, paragraph (2), item (vii)), art-123/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-123/par-2/item-7 · https://japanlaw.org/l/340AC0000000033/art-123/par-2/item-7 ## Cited by 1 provision cites 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 --- ## 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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07