# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十九条 (Supplementary Provisions, Article 89)

- 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: 第八十九条 (Supplementary Provisions, Article 89)（印紙税の特例に関する経過措置） — address `suppl-4251-5/art-89`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-89
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-89
- 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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### 第八十九条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4251-5/art-89 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-89</sup>

**第一項**  新租税特別措置法第九十一条第二項から第四項までの規定は、平成二十六年四月一日以後に作成される同条第一項に規定する不動産譲渡契約書及び同項に規定する建設工事請負契約書について適用し、同日前に作成される当該不動産譲渡契約書及び当該建設工事請負契約書に係る印紙税については、なお従前の例による。
<sup>suppl-4251-5/art-89/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-89/par-1</sup>
The provisions of Article 91, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents prescribed in paragraph (1) of that Article and construction work contract documents prescribed in that paragraph that are prepared on or after April 1, 2014, and with regard to stamp tax on those real property transfer contract documents and those construction work contract documents that are prepared before that date, the provisions then in force continue to govern.
<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-20261007T211206-545, 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