# 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-4251-28`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-28
- 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 平成二五年五月三一日法律第二八号
<sup>suppl-4251-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28</sup>

**第一項**  この法律は、番号利用法の施行の日から施行する。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-4251-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1</sup>
This Act comes into effect on the date on which the Number Use Act comes into effect; 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**  第三十三条から第四十二条まで、第四十四条（内閣府設置法第四条第三項第四十一号の次に一号を加える改正規定に限る。）及び第五十条の規定　公布の日
<sup>suppl-4251-28/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1/item-1</sup>
the provisions of Articles 33 through 42, Article 44 (limited to the provisions adding one item after Article 4, paragraph (3), item (xli) of the Act for Establishment of the Cabinet Office), and Article 50: the date of promulgation;
<sup>machine translation, not official</sup>

**二**  略
<sup>suppl-4251-28/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1/item-2</sup>
Omitted
<sup>machine translation, not official</sup>

**三**  第四条、第七条、第八条、第十条から第十二条まで、第十四条、第十五条、第十九条、第二十条、第二十四条、第二十五条、第二十九条（行政手続等における情報通信の技術の利用に関する法律別表の改正規定のうち同表電子署名に係る地方公共団体の認証業務に関する法律（平成十四年法律第百五十三号）の項中「電子署名に係る地方公共団体の認証業務に関する法律」を「電子署名等に係る地方公共団体情報システム機構の認証業務に関する法律」に、「第三条第二項（第十条第二項において準用する場合を含む。）」を「第十条第二項において準用する第三条第二項及び第二十九条第二項において準用する第二十二条第二項」に改める部分に限る。）、第三十一条、第三十二条及び第四十三条の規定　番号利用法附則第一条第四号に掲げる規定の施行の日
<sup>suppl-4251-28/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-28/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-28/par-1/item-3</sup>
the provisions of Article 4, Articles 7 and 8, Articles 10 through 12, Articles 14 and 15, Articles 19 and 20, Articles 24 and 25, Article 29 (limited to the part of the provisions amending the Appended Table of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. that replaces, in the row for the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc. (Act No. 153 of 2002) in that Table, "Act on Certification Business of Local Governments in Relation to Electronic Signatures" with "Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc." and "Article 3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 10, paragraph (2))" with "Article 3, paragraph (2) as applied mutatis mutandis pursuant to Article 10, paragraph (2) and Article 22, paragraph (2) as applied mutatis mutandis pursuant to Article 29, paragraph (2)"), Article 31, Article 32 and Article 43: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Number Use Act come into effect.
<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-20261007T211206-546, 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