# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30)
- 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: 第三十条 (Supplementary Provisions, Article 30)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4251-98/art-30`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-30
- 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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### 第三十条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4251-98/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-30
**第一項** 前条の規定による改正前の租税特別措置法第八十条第一項に規定する認定（附則第五条から第八条まで又は第二十条の規定によりなお従前の例によることとされる場合における当該認定を含む。）に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-4251-98/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-98/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-30/par-1
With regard to registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article relating to the certification prescribed in that paragraph (including that certification in the case where the provisions then in force continue to govern pursuant to the provisions of Articles 5 through 8 or Article 20 of the Supplementary Provisions), the provisions then in force continue to govern.
machine translation, not official
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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