# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1) - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4271-50/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-50/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1 **第一項** この法律は、平成二十八年四月一日から施行する。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。 suppl-4271-50/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1 This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第六条、第八条（農業振興地域の整備に関する法律第三条の二及び第三条の三第二項の改正規定に限る。）、第九条（特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律第四条第八項の改正規定に限る。）、第十一条（採石法第三十三条の十七の次に一条を加える改正規定に限る。）及び第十七条（建築基準法第八十条を削る改正規定、同法第八十条の二を同法第八十条とする改正規定、同法第八十条の三を同法第八十条の二とする改正規定及び同法第八十三条の改正規定を除く。）の規定並びに附則第四条及び第六条から第八条までの規定　公布の日 suppl-4271-50/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-1 the provisions of Article 6, Article 8 (limited to the provisions amending Article 3-2 and Article 3-3, paragraph (2) of the Act on Establishment of Agricultural Promotion Regions), Article 9 (limited to the provisions amending Article 4, paragraph (8) of the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas), Article 11 (limited to the provisions adding one Article after Article 33-17 of the Quarrying Act) and Article 17 (excluding the provisions deleting Article 80 of the Building Standards Act, the provisions renumbering Article 80-2 of that Act as Article 80 of that Act, the provisions renumbering Article 80-3 of that Act as Article 80-2 of that Act and the provisions amending Article 83 of that Act), and the provisions of Article 4 and Articles 6 through 8 of the Supplementary Provisions: the date of promulgation; machine translation, not official **二及び三** 略 suppl-4271-50/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-2-to-3 Omitted machine translation, not official **四** 第十三条、第十五条及び第十六条の規定並びに附則第五条及び第九条（地方自治法（昭和二十二年法律第六十七号）別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号の改正規定に限る。）の規定　公布の日から起算して二年を超えない範囲内において政令で定める日 suppl-4271-50/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-4 the provisions of Articles 13, 15 and 16, and the provisions of Article 5 and Article 9 (limited to the provisions amending item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947)) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation. machine translation, not official --- ## Cites - suppl-4271-50/art-1/par-1/item-1: 第六条から第八条まで → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4271-50/art-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-8 - suppl-4271-50/art-1/par-1/item-1: 第六条から第八条まで → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4271-50/art-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6 - suppl-4271-50/art-1/par-1/item-1: 第六条から第八条まで → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4271-50/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-7 - suppl-4271-50/art-1/par-1/item-4: 附則第五条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4271-50/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5/par-1 - 租税特別措置法 附則第六条第一項（処分、申請等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-50/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6/par-1 --- ## 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-20261007T211206-569, 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