# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条 (Supplementary Provisions, Article 91)
- 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: 第九十一条 (Supplementary Provisions, Article 91)（特別還付金の支給に関する経過措置） — address `suppl-4251-5/art-91`
- 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-91
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-91
- 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
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They are never merged and never substituted for one another.
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### 第九十一条（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-4251-5/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-91
**第一項** 新租税特別措置法第九十七条の二第十項及び第二十二項の規定は、同条第十項に規定する加算金及び同条第二十一項の延滞金のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該加算金及び当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。
suppl-4251-5/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-91/par-1
The provisions of Article 97-2, paragraphs (10) and (22) of the New Act on Special Measures Concerning Taxation apply to the part of the additional amount prescribed in paragraph (10) of that Article and the delinquent charge referred to in paragraph (21) of that Article that corresponds to the period on or after January 1, 2014, and with regard to the part of that additional amount and that delinquent charge that corresponds to the period before that date, the provisions then in force continue to govern.
machine translation, not official
## 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イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-3/sub-1
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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