# 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-4281-15/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-4281-15/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/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-4281-15/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/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-4281-15/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/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** 略 suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-1 Omitted machine translation, not official **二** 第十条中租税特別措置法第四十一条の十四第一項の改正規定及び附則第七十九条の規定　平成二十八年十月一日 suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-2 the provisions in Article 10 amending Article 41-14, paragraph (1) of the Act on Special Measures Concerning Taxation, and the provisions of Article 79 of the Supplementary Provisions: October 1, 2016; machine translation, not official **三** 次に掲げる規定　平成二十九年一月一日 suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3 the following provisions: January 1, 2017; machine translation, not official **イからホまで** 略 suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ヘ** 第十条中租税特別措置法第十条の五第四項第八号の改正規定、同法第二十八条の三第九項第二号の改正規定、同法第三十条の二第七項第二号の改正規定、同法第三十一条の二第九項第二号の改正規定、同法第三十三条の五の改正規定、同法第四十一条の三第三項第二号の改正規定、同法第四十一条の五第七項第一号の改正規定（「第三十三条第三項第一号」を「同条第一項」に改める部分に限る。）、同条第十六項第二号の改正規定、同法第四十一条の五の二第七項第一号の改正規定（「第三十三条第三項第一号」を「同条第一項」に改める部分に限る。）、同法第四十一条の十七の次に一条を加える改正規定、同法第四十一条の十九の四第十六項第二号の改正規定、同法第六十九条の三第四項第二号の改正規定、同法第七十条の二第六項第二号の改正規定及び同法第七十条の三第六項第二号の改正規定並びに附則第六十七条第一項、第六十九条、第七十条第一項及び第四項、第七十六条第二項、第七十八条、第八十二条第二項並びに第百二十七条第一項から第四項までの規定 suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3/sub-2 the provisions in Article 10 amending Article 10-5, paragraph (4), item (viii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-3, paragraph (9), item (ii) of that Act, the provisions amending Article 30-2, paragraph (7), item (ii) of that Act, the provisions amending Article 31-2, paragraph (9), item (ii) of that Act, the provisions amending Article 33-5 of that Act, the provisions amending Article 41-3, paragraph (3), item (ii) of that Act, the provisions amending Article 41-5, paragraph (7), item (i) of that Act (limited to the part replacing "Article 33, paragraph (3), item (i)" with "paragraph (1) of that Article"), the provisions amending paragraph (16), item (ii) of that Article, the provisions amending Article 41-5-2, paragraph (7), item (i) of that Act (limited to the part replacing "Article 33, paragraph (3), item (i)" with "paragraph (1) of that Article"), the provisions adding one Article after Article 41-17 of that Act, the provisions amending Article 41-19-4, paragraph (16), item (ii) of that Act, the provisions amending Article 69-3, paragraph (4), item (ii) of that Act, the provisions amending Article 70-2, paragraph (6), item (ii) of that Act and the provisions amending Article 70-3, paragraph (6), item (ii) of that Act, and the provisions of Article 67, paragraph (1), Article 69, Article 70, paragraphs (1) and (4), Article 76, paragraph (2), Article 78, Article 82, paragraph (2) and Article 127, paragraphs (1) through (4) of the Supplementary Provisions. machine translation, not official **四** 略 suppl-4281-15/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-4 Omitted machine translation, not official **五** 次に掲げる規定　公布の日から起算して一年を超えない範囲内において政令で定める日 suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-5 the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; machine translation, not official **イ及びロ** 略 suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ハ** 第十条中租税特別措置法第五条の二第七項第四号の改正規定、同法第五条の三第四項第四号の改正規定、同法第四十一条の十三の三第七項第四号の改正規定及び同法第四十二条の二第二項第一号の改正規定並びに附則第八十四条の規定 suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-5/sub-2 the provisions in Article 10 amending Article 5-2, paragraph (7), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 5-3, paragraph (4), item (iv) of that Act, the provisions amending Article 41-13-3, paragraph (7), item (iv) of that Act and the provisions amending Article 42-2, paragraph (2), item (i) of that Act, and the provisions of Article 84 of the Supplementary Provisions. machine translation, not official **六** 次に掲げる規定　平成二十九年四月一日 suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-6 the following provisions: April 1, 2017; machine translation, not official **イ** 第十条中租税特別措置法第十条の五の四を削る改正規定、同法第十条の六の改正規定、同法第十九条第一号の改正規定、同法第四十二条の四第六項第二号イの改正規定（「、第四十二条の十二の四並びに第四十二条の十二の五第七項及び第八項」を「並びに第四十二条の十二の四」に改める部分に限る。）、同法第四十二条の十二の五を削る改正規定、同法第四十二条の十三第一項第十三号の改正規定、同項第十四号を削り、同項第十五号を同項第十四号とする改正規定、同法第五十二条の二第一項の改正規定（「、第四十二条の十二の五第一項」を削る部分に限る。）、同法第五十三条第一項第二号の改正規定（「、第四十二条の十二の五」を削る部分に限る。）、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の九第六項第二号イの改正規定（「、第六十八条の十五の五並びに第六十八条の十五の六第七項及び第八項」を「並びに第六十八条の十五の五」に改める部分に限る。）、同法第六十八条の十五の六の改正規定、同法第六十八条の十五の七第一項第十四号を削り、同項第十五号を同項第十四号とする改正規定、同法第六十八条の四十第一項の改正規定（「、第六十八条の十五の六第一項」を削る部分に限る。）、同法第六十八条の四十二第一項第二号の改正規定（「、第六十八条の十五の六」を削る部分に限る。）、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定及び同法第六十八条の百七の二の改正規定並びに附則第六十二条、第九十一条、第九十八条第一項から第四項まで、第百三条、第百十四条、第百二十一条及び第百二十六条の規定 suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-6/sub-1 the provisions in Article 10 deleting Article 10-5-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-6 of that Act, the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part replacing ", Article 42-12-4 and Article 42-12-5, paragraphs (7) and (8)" with "and Article 42-12-4"), the provisions deleting Article 42-12-5 of that Act, the provisions amending Article 42-13, paragraph (1), item (xiii) of that Act, the provisions deleting item (xiv) of that paragraph and renumbering item (xv) of that paragraph as item (xiv) of that paragraph, the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part deleting ", Article 42-12-5, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part deleting ", Article 42-12-5"), the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending Article 67-18 of that Act, the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part replacing ", Article 68-15-5 and Article 68-15-6, paragraphs (7) and (8)" with "and Article 68-15-5"), the provisions amending Article 68-15-6 of that Act, the provisions deleting Article 68-15-7, paragraph (1), item (xiv) of that Act and renumbering item (xv) of that paragraph as item (xiv) of that paragraph, the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part deleting ", Article 68-15-6, paragraph (1)"), the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part deleting ", Article 68-15-6"), the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act and the provisions amending Article 68-107-2 of that Act, and the provisions of Article 62, Article 91, Article 98, paragraphs (1) through (4), Article 103, Article 114, Article 121 and Article 126 of the Supplementary Provisions. machine translation, not official **七** 次に掲げる規定　平成三十年一月一日 suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7 the following provisions: January 1, 2018; machine translation, not official **イ** 略 suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ロ** 第十条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第七十五条及び第八十三条の規定 suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7/sub-2 the provisions in Article 10 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 40-3-4, paragraph (1) of that Act and the provisions amending Article 41-19-5 of that Act, and the provisions of Articles 75 and 83 of the Supplementary Provisions. machine translation, not official **七の二** 略 suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-2 Omitted machine translation, not official **七の三** 次に掲げる規定　令和元年十月一日 suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3 the following provisions: October 1, 2019; machine translation, not official **イ** 略 suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3/sub-1 Omitted machine translation, not official **ロ** 第三条の規定（同条中地方法人税法第十二条第五項の改正規定を除く。）並びに附則第三十条、第百五十九条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第三十三条第一項の表第十二項の項の改正規定に限る。）及び第百六十条の規定 suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-7-3/sub-2 the provisions of Article 3 (excluding the provisions in that Article amending Article 12, paragraph (5) of the Local Corporation Tax Act), and the provisions of Article 30, Article 159 (limited to the provisions amending the row for paragraph (12) of the table in Article 33, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) and Article 160 of the Supplementary Provisions. machine translation, not official **八及び八の二** 略 suppl-4281-15/art-1/par-1/item-8-to-8-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-8-to-8-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-8-to-8-2 Omitted machine translation, not official **九** 次に掲げる規定　令和五年十月一日 suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9 the following provisions: October 1, 2023; machine translation, not official **イ及びロ** 略 suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ハ** 第十条中租税特別措置法第八十六条の五の改正規定及び附則第百二十八条の二の規定 suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9/sub-2 the provisions in Article 10 amending Article 86-5 of the Act on Special Measures Concerning Taxation, and the provisions of Article 128-2 of the Supplementary Provisions. machine translation, not official **九の二** 略 suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-9-2 Omitted machine translation, not official **十** 次に掲げる規定　医療法の一部を改正する法律（平成二十七年法律第七十四号）附則第一条第二号に掲げる規定の施行の日 suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10 the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) come into effect; machine translation, not official **イ** 略 suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10/sub-1 Omitted machine translation, not official **ロ** 第十条中租税特別措置法第六十七条の改正規定及び同法第六十八条の九十九の改正規定 suppl-4281-15/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10/sub-2 the provisions in Article 10 amending Article 67 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-99 of that Act. machine translation, not official **十一** 第十条中租税特別措置法の目次の改正規定（「国際戦略総合特別区域における指定特定事業法人」を「国家戦略特別区域における指定法人」に改める部分及び「国際戦略総合特別区域における連結法人である指定特定事業法人」を「国家戦略特別区域における連結法人である指定法人」に改める部分に限る。）、同法第四十一条の十九第一項第四号の改正規定、同法第三章第三節の四の節名の改正規定、同法第六十一条の改正規定（同条第二項第一号に係る部分を除く。）、同章第十四節の二の節名の改正規定及び同法第六十八条の六十三の二の改正規定（同条第二項第一号に係る部分並びに同項第二号及び第三号に係る部分を除く。）並びに附則第九十五条、第百十八条及び第百六十四条の規定　国家戦略特別区域法の一部を改正する法律（平成二十八年法律第五十五号）の施行の日 suppl-4281-15/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-11 the provisions in Article 10 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Designated Specified Business Corporations in International Strategic Comprehensive Special Zones" with "Designated Corporations in National Strategic Special Zones" and the part replacing "Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones" with "Designated Corporations That Are Consolidated Corporations in National Strategic Special Zones"), the provisions amending Article 41-19, paragraph (1), item (iv) of that Act, the provisions amending the title of Chapter III, Section 3-4 of that Act, the provisions amending Article 61 of that Act (excluding the part pertaining to paragraph (2), item (i) of that Article), the provisions amending the title of Section 14-2 of that Chapter and the provisions amending Article 68-63-2 of that Act (excluding the part pertaining to paragraph (2), item (i) of that Article and the part pertaining to items (ii) and (iii) of that paragraph), and the provisions of Articles 95, 118 and 164 of the Supplementary Provisions: the date on which the Act Partially Amending the National Strategic Special Zones Act (Act No. 55 of 2016) comes into effect; machine translation, not official **十二** 次に掲げる規定　地域再生法の一部を改正する法律（平成二十八年法律第三十号）の施行の日 suppl-4281-15/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-12 the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 30 of 2016) comes into effect; machine translation, not official **イ** 第十条中租税特別措置法第十条の四第一項及び第三項の改正規定、同法第十条の五第四項第十号の改正規定、同項第五号の改正規定（「第五条第四項第四号」を「第五条第四項第五号」に改める部分に限る。）、同法第三十七条第九項の改正規定、同法第四十二条の四第六項第二号イの改正規定（「第四十二条の十二の三第二項」を「第四十二条の十二の二、第四十二条の十二の三第二項」に改める部分に限る。）、同法第四十二条の十二第一項及び第二項の改正規定、同法第四十二条の十二の二第五項第十号の改正規定、同項第五号の改正規定（「第五条第四項第四号」を「第五条第四項第五号」に改める部分に限る。）、同条を同法第四十二条の十二とし、同条の次に一条を加える改正規定（同法第四十二条の十二の二を同法第四十二条の十二とする部分を除く。）、同法第四十二条の十三第一項第十一号の次に一号を加える改正規定、同法第六十五条の七第十四項の改正規定、同法第六十八条の九第六項第二号イの改正規定（「第六十八条の十五の四第二項」を「第六十八条の十五の三、第六十八条の十五の四第二項」に改める部分に限る。）、同法第六十八条の十五の二第一項及び第二項の改正規定、同法第六十八条の十五の三第五項第十号の改正規定、同項第五号の改正規定（「第五条第四項第四号」を「第五条第四項第五号」に改める部分に限る。）、同条を同法第六十八条の十五の二とし、同条の次に一条を加える改正規定（同法第六十八条の十五の三を同法第六十八条の十五の二とする部分を除く。）、同法第六十八条の十五の七第一項第十一号の次に一号を加える改正規定並びに同法第六十八条の七十八第十四項の改正規定並びに附則第九十条及び第百十二条の規定 suppl-4281-15/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-12/sub-1 the provisions in Article 10 amending Article 10-4, paragraphs (1) and (3) of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-5, paragraph (4), item (x) of that Act, the provisions amending item (v) of that paragraph (limited to the part replacing "Article 5, paragraph (4), item (iv)" with "Article 5, paragraph (4), item (v)"), the provisions amending Article 37, paragraph (9) of that Act, the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part replacing "Article 42-12-3, paragraph (2)" with "Article 42-12-2, Article 42-12-3, paragraph (2)"), the provisions amending Article 42-12, paragraphs (1) and (2) of that Act, the provisions amending Article 42-12-2, paragraph (5), item (x) of that Act, the provisions amending item (v) of that paragraph (limited to the part replacing "Article 5, paragraph (4), item (iv)" with "Article 5, paragraph (4), item (v)"), the provisions renumbering that Article as Article 42-12 of that Act and adding one Article after that Article (excluding the part renumbering Article 42-12-2 of that Act as Article 42-12 of that Act), the provisions adding one item after Article 42-13, paragraph (1), item (xi) of that Act, the provisions amending Article 65-7, paragraph (14) of that Act, the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part replacing "Article 68-15-4, paragraph (2)" with "Article 68-15-3, Article 68-15-4, paragraph (2)"), the provisions amending Article 68-15-2, paragraphs (1) and (2) of that Act, the provisions amending Article 68-15-3, paragraph (5), item (x) of that Act, the provisions amending item (v) of that paragraph (limited to the part replacing "Article 5, paragraph (4), item (iv)" with "Article 5, paragraph (4), item (v)"), the provisions renumbering that Article as Article 68-15-2 of that Act and adding one Article after that Article (excluding the part renumbering Article 68-15-3 of that Act as Article 68-15-2 of that Act), the provisions adding one item after Article 68-15-7, paragraph (1), item (xi) of that Act and the provisions amending Article 68-78, paragraph (14) of that Act, and the provisions of Articles 90 and 112 of the Supplementary Provisions. machine translation, not official **十三** 第十条中租税特別措置法第十条の五第四項第三号の改正規定、同法第四十二条の十二の二第五項第三号の改正規定及び同法第六十八条の十五の三第五項第三号の改正規定　雇用保険法等の一部を改正する法律（平成二十八年法律第十七号）の施行の日 suppl-4281-15/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-13 the provisions in Article 10 amending Article 10-5, paragraph (4), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-12-2, paragraph (5), item (iii) of that Act and the provisions amending Article 68-15-3, paragraph (5), item (iii) of that Act: the date on which the Act Partially Amending the Employment Insurance Act, etc. (Act No. 17 of 2016) comes into effect; machine translation, not official **十四** 第十条中租税特別措置法第十四条の二第二項第一号の改正規定、同法第三十三条の三の改正規定、同法第三十三条の六第一項の改正規定、同法第四十七条の二第三項第一号の改正規定、同法第六十五条の改正規定、同法第六十八条の三十五第三項第一号の改正規定、同法第六十八条の七十二の改正規定及び同法第八十三条第二項の改正規定並びに附則第七十条第二項及び第三項、第九十七条第二項及び第三項並びに第百二十条第二項及び第三項の規定　都市再生特別措置法等の一部を改正する法律（平成二十八年法律第七十二号）の施行の日 suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 the provisions in Article 10 amending Article 14-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3 of that Act, the provisions amending Article 33-6, paragraph (1) of that Act, the provisions amending Article 47-2, paragraph (3), item (i) of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 68-35, paragraph (3), item (i) of that Act, the provisions amending Article 68-72 of that Act and the provisions amending Article 83, paragraph (2) of that Act, and the provisions of Article 70, paragraphs (2) and (3), Article 97, paragraphs (2) and (3) and Article 120, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 72 of 2016) comes into effect; machine translation, not official **十五** 第十条中租税特別措置法第十五条の改正規定、同法第四十八条の改正規定及び同法第六十八条の三十六の改正規定並びに附則第六十三条第六項及び第七項、第九十二条第九項及び第十項並びに第百十五条第九項及び第十項の規定　流通業務の総合化及び効率化の促進に関する法律の一部を改正する法律（平成二十八年法律第三十六号）の施行の日 suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-15 the provisions in Article 10 amending Article 15 of the Act on Special Measures Concerning Taxation, the provisions amending Article 48 of that Act and the provisions amending Article 68-36 of that Act, and the provisions of Article 63, paragraphs (6) and (7), Article 92, paragraphs (9) and (10) and Article 115, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 36 of 2016) comes into effect; machine translation, not official **十六** 第十条中租税特別措置法第四十四条の五の見出しの改正規定、同条第一項の改正規定、同法第六十八条の二十六の見出しの改正規定及び同条第一項の改正規定並びに附則第九十二条第二項及び第百十五条第二項の規定　国立研究開発法人情報通信研究機構法及び特定通信・放送開発事業実施円滑化法の一部を改正する等の法律（平成二十八年法律第三十二号）の施行の日 suppl-4281-15/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-16 the provisions in Article 10 amending the heading of Article 44-5 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article, the provisions amending the heading of Article 68-26 of that Act and the provisions amending paragraph (1) of that Article, and the provisions of Article 92, paragraph (2) and Article 115, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the National Institute of Information and Communications Technology, a National Research and Development Agency, and the Act on Facilitation of the Implementation of Specified Communications and Broadcasting Development Projects, and Other Matters (Act No. 32 of 2016) comes into effect. machine translation, not official --- ## Cites - suppl-4281-15/art-1/par-1/item-2: 附則第七十九条 → 租税特別措置法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-4281-15/art-79 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-79 - suppl-4281-15/art-1/par-1/item-3/sub-2: 附則第六十七条第一項 → 租税特別措置法 附則第六十七条第一項 (Supplementary Provisions, Article 67, paragraph (1)), suppl-4281-15/art-67/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-67/par-1 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第四項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4281-15/art-70/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-4 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第百二十七条第一項から第四項まで → 租税特別措置法 附則第百二十七条第二項 (Supplementary Provisions, Article 127, paragraph (2)), suppl-4281-15/art-127/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-2 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第七十六条第二項 → 租税特別措置法 附則第七十六条第二項 (Supplementary Provisions, Article 76, paragraph (2)), suppl-4281-15/art-76/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-76/par-2 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第百二十七条第一項から第四項まで → 租税特別措置法 附則第百二十七条第一項 (Supplementary Provisions, Article 127, paragraph (1)), suppl-4281-15/art-127/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-1 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第七十八条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-4281-15/art-78 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-78 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第八十二条第二項 → 租税特別措置法 附則第八十二条第二項 (Supplementary Provisions, Article 82, paragraph (2)), suppl-4281-15/art-82/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-82/par-2 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第百二十七条第一項から第四項まで → 租税特別措置法 附則第百二十七条第四項 (Supplementary Provisions, Article 127, paragraph (4)), suppl-4281-15/art-127/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-4 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第七十条第一項 → 租税特別措置法 附則第七十条第一項 (Supplementary Provisions, Article 70, paragraph (1)), suppl-4281-15/art-70/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-1 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第六十九条 → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-4281-15/art-69 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-69 - suppl-4281-15/art-1/par-1/item-3/sub-2: 第百二十七条第一項から第四項まで → 租税特別措置法 附則第百二十七条第三項 (Supplementary Provisions, Article 127, paragraph (3)), suppl-4281-15/art-127/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-127/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-127/par-3 - suppl-4281-15/art-1/par-1/item-5/sub-2: 附則第八十四条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4281-15/art-84 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-84 - suppl-4281-15/art-1/par-1/item-6/sub-1: 附則第六十二条 → 租税特別措置法 附則第六十二条 (Supplementary Provisions, Article 62), suppl-4281-15/art-62 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-62 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第九十一条 → 租税特別措置法 附則第九十一条 (Supplementary Provisions, Article 91), suppl-4281-15/art-91 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-91 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第百三条 → 租税特別措置法 附則第百三条 (Supplementary Provisions, Article 103), suppl-4281-15/art-103 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-103 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第百二十一条 → 租税特別措置法 附則第百二十一条 (Supplementary Provisions, Article 121), suppl-4281-15/art-121 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-121 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第九十八条第一項から第四項まで → 租税特別措置法 附則第九十八条第四項 (Supplementary Provisions, Article 98, paragraph (4)), suppl-4281-15/art-98/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-4 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第百二十六条 → 租税特別措置法 附則第百二十六条 (Supplementary Provisions, Article 126), suppl-4281-15/art-126 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-126 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第九十八条第一項から第四項まで → 租税特別措置法 附則第九十八条第一項 (Supplementary Provisions, Article 98, paragraph (1)), suppl-4281-15/art-98/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-1 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第九十八条第一項から第四項まで → 租税特別措置法 附則第九十八条第二項 (Supplementary Provisions, Article 98, paragraph (2)), suppl-4281-15/art-98/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-2 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第九十八条第一項から第四項まで → 租税特別措置法 附則第九十八条第三項 (Supplementary Provisions, Article 98, paragraph (3)), suppl-4281-15/art-98/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-98/par-3 - suppl-4281-15/art-1/par-1/item-6/sub-1: 第百十四条 → 租税特別措置法 附則第百十四条 (Supplementary Provisions, Article 114), suppl-4281-15/art-114 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-114 - suppl-4281-15/art-1/par-1/item-7/sub-2: 附則第七十五条 → 租税特別措置法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-4281-15/art-75 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-75 - suppl-4281-15/art-1/par-1/item-7/sub-2: 第八十三条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4281-15/art-83 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-83 - suppl-4281-15/art-1/par-1/item-7-3/sub-2: 第百六十条 → 租税特別措置法 附則第百六十条 (Supplementary Provisions, Article 160), suppl-4281-15/art-160 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-160 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-160 - suppl-4281-15/art-1/par-1/item-9/sub-2: 附則第百二十八条の二 → 租税特別措置法 附則第百二十八条の二 (Supplementary Provisions, Article 128-2), suppl-4281-15/art-128-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-128-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2 - suppl-4281-15/art-1/par-1/item-10: 医療法の一部を改正する法律（平成二十七年法律第七十四号）附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4271-74/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-74/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1/item-2 - suppl-4281-15/art-1/par-1/item-11: 附則第九十五条 → 租税特別措置法 附則第九十五条 (Supplementary Provisions, Article 95), suppl-4281-15/art-95 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-95 - suppl-4281-15/art-1/par-1/item-11: 第百十八条 → 租税特別措置法 附則第百十八条 (Supplementary Provisions, Article 118), suppl-4281-15/art-118 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-118 - suppl-4281-15/art-1/par-1/item-12/sub-1: 第百十二条 → 租税特別措置法 附則第百十二条 (Supplementary Provisions, Article 112), suppl-4281-15/art-112 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-112 - suppl-4281-15/art-1/par-1/item-12/sub-1: 附則第九十条 → 租税特別措置法 附則第九十条 (Supplementary Provisions, Article 90), suppl-4281-15/art-90 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-90 - suppl-4281-15/art-1/par-1/item-14: 第三項 → 租税特別措置法 附則第百二十条第三項 (Supplementary Provisions, Article 120, paragraph (3)), suppl-4281-15/art-120/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-3 - suppl-4281-15/art-1/par-1/item-14: 第三項 → 租税特別措置法 附則第九十七条第三項 (Supplementary Provisions, Article 97, paragraph (3)), suppl-4281-15/art-97/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-3 - suppl-4281-15/art-1/par-1/item-14: 第三項 → 租税特別措置法 附則第七十条第三項 (Supplementary Provisions, Article 70, paragraph (3)), suppl-4281-15/art-70/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-3 - suppl-4281-15/art-1/par-1/item-14: 附則第七十条第二項 → 租税特別措置法 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-4281-15/art-70/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-2 - suppl-4281-15/art-1/par-1/item-14: 第百二十条第二項 → 租税特別措置法 附則第百二十条第二項 (Supplementary Provisions, Article 120, paragraph (2)), suppl-4281-15/art-120/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-2 - suppl-4281-15/art-1/par-1/item-14: 第九十七条第二項 → 租税特別措置法 附則第九十七条第二項 (Supplementary Provisions, Article 97, paragraph (2)), suppl-4281-15/art-97/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-2 - suppl-4281-15/art-1/par-1/item-15: 附則第六十三条第六項 → 租税特別措置法 附則第六十三条第六項 (Supplementary Provisions, Article 63, paragraph (6)), suppl-4281-15/art-63/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-6 - suppl-4281-15/art-1/par-1/item-15: 第十項 → 租税特別措置法 附則第九十二条第十項 (Supplementary Provisions, Article 92, paragraph (10)), suppl-4281-15/art-92/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-10 - suppl-4281-15/art-1/par-1/item-15: 第百十五条第九項 → 租税特別措置法 附則第百十五条第九項 (Supplementary Provisions, Article 115, paragraph (9)), suppl-4281-15/art-115/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-9 - suppl-4281-15/art-1/par-1/item-15: 第十項 → 租税特別措置法 附則第百十五条第十項 (Supplementary Provisions, Article 115, paragraph (10)), suppl-4281-15/art-115/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-10 - suppl-4281-15/art-1/par-1/item-15: 第七項 → 租税特別措置法 附則第六十三条第七項 (Supplementary Provisions, Article 63, paragraph (7)), suppl-4281-15/art-63/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-7 - suppl-4281-15/art-1/par-1/item-15: 第九十二条第九項 → 租税特別措置法 附則第九十二条第九項 (Supplementary Provisions, Article 92, paragraph (9)), suppl-4281-15/art-92/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-9 - suppl-4281-15/art-1/par-1/item-16: 第百十五条第二項 → 租税特別措置法 附則第百十五条第二項 (Supplementary Provisions, Article 115, paragraph (2)), suppl-4281-15/art-115/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-2 - suppl-4281-15/art-1/par-1/item-16: 附則第九十二条第二項 → 租税特別措置法 附則第九十二条第二項 (Supplementary Provisions, Article 92, paragraph (2)), suppl-4281-15/art-92/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六十三条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-6 - 租税特別措置法 附則第六十三条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-63/par-7 - 租税特別措置法 附則第七十条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-2 - 租税特別措置法 附則第七十条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-3 - 租税特別措置法 附則第九十二条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-2 - 租税特別措置法 附則第九十二条第九項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-9 - 租税特別措置法 附則第九十二条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-92/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-92/par-10 - 租税特別措置法 附則第九十七条第二項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-2 - 租税特別措置法 附則第九十七条第三項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-3 - 租税特別措置法 附則第百十五条第二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-2 - 租税特別措置法 附則第百十五条第九項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-9 - 租税特別措置法 附則第百十五条第十項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-115/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-115/par-10 - 租税特別措置法 附則第百二十条第二項（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-2 - 租税特別措置法 附則第百二十条第三項（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-3 - 租税特別措置法 附則第百六十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-168/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-20261007T211206-570, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-571, 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