# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4291-54`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-54
- 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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## 附　則 平成二九年六月九日法律第五四号
<sup>suppl-4291-54 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-54/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1</sup>

**第一項**  この法律は、令和二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。
<sup>suppl-4291-54/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1/par-1</sup>
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4291-54/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第一条中地方自治法第百九十六条及び第百九十九条の三の改正規定、同法第二百条の次に一条を加える改正規定並びに同法第二百三条の二第一項、第二百三十三条、第二百五十二条の七、第二百五十二条の十三、第二百五十二条の二十七第二項、第二百五十二条の三十三第二項及び第二百五十二条の三十六並びに附則第九条の改正規定、第二条中地方公営企業法第三十条の改正規定、第三条（地方独立行政法人法第十九条の次に一条を加える改正規定、同法第二十四条の改正規定及び同法第百二十三条第一項の改正規定（「含む。）」の下に「、第十九条の二第二項及び第四項」を加える部分に限る。）を除く。）の規定並びに第四条中市町村の合併の特例に関する法律第四十五条の改正規定並びに次条第二項並びに附則第三条、第四条第二項から第四項まで、第七項から第十項まで、第十三項及び第十六項、第五条第一項、第八条、第九条並びに第十二条の規定　平成三十年四月一日
  <sup>suppl-4291-54/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-54/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-54/art-1/par-1/item-3</sup>
  the provisions of Article 1 amending Articles 196 and 199-3 of the Local Autonomy Act, the provisions adding one Article after Article 200 of that Act, and the provisions amending Article 203-2, paragraph (1), Article 233, Article 252-7, Article 252-13, Article 252-27, paragraph (2), Article 252-33, paragraph (2) and Article 252-36 of that Act and Article 9 of its Supplementary Provisions; the provisions of Article 2 amending Article 30 of the Local Public Enterprise Act; the provisions of Article 3 (excluding the provisions adding one Article after Article 19 of the Local Independent Administrative Agency Act, the provisions amending Article 24 of that Act, and the provisions amending Article 123, paragraph (1) of that Act (limited to the part adding ", Article 19-2, paragraphs (2) and (4)" after "including)")); the provisions of Article 4 amending Article 45 of the Act on Special Provisions Concerning the Merger of Municipalities; and the provisions of paragraph (2) of the following Article and of Article 3, Article 4, paragraphs (2) through (4), (7) through (10), (13) and (16), Article 5, paragraph (1), Article 8, Article 9 and Article 12 of the Supplementary Provisions: April 1, 2018.
  <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-20261007T211206-591, 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