# 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-4291-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-74 - 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. --- ## 附　則 平成二九年六月二三日法律第七四号 suppl-4291-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4291-74/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1 **第一項** この法律は、平成三十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-4291-74/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1/par-1 This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 附則第三条、第四条及び第二十五条の規定　公布の日（次号において「公布日」という。） suppl-4291-74/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1/par-1/item-1 the provisions of Articles 3, 4 and 25 of the Supplementary Provisions: the date of promulgation (referred to as the "date of promulgation" in the following item). machine translation, not official ### 第十七条（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-4291-74/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17 **第一項** 前条の規定による改正後の租税特別措置法（次項において「新租税特別措置法」という。）第二十五条の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。 suppl-4291-74/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-1 The provisions of Article 25 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years. machine translation, not official **第二項** 新租税特別措置法第六十七条の三及び第六十八条の百一の規定は、法人の施行日以後に終了する事業年度（法人税法（昭和四十年法律第三十四号）第十三条及び第十四条に規定する事業年度をいう。以下この項において同じ。）分の法人税及び連結親法人（法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下この項において同じ。）又は当該連結親法人による連結完全支配関係（法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下この項において同じ。）にある連結子法人（法人税法第二条第十二号の七に規定する連結子法人をいう。以下この項において同じ。）の施行日以後に終了する連結事業年度（法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4291-74/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-2 The provisions of Articles 67-3 and 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years (meaning the business years prescribed in Articles 13 and 14 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) of a corporation ending on or after the Effective Date and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) ending on or after the Effective Date of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date and corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. machine translation, not official ### 第二十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4291-74/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-25 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4291-74/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-25/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4291-74/art-1/par-1/item-1: 第二十五条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4291-74/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-25 - suppl-4291-74/art-17/par-1: 次項 → 租税特別措置法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4291-74/art-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-2 - suppl-4291-74/art-17/par-1: 第二十五条 → 租税特別措置法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/special-taxation-measures-act/art-25 · https://japanlaw.org/l/332AC0000000026/art-25 - suppl-4291-74/art-17/par-2: 法人税法（昭和四十年法律第三十四号）第十三条 → 法人税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/corporation-tax-act/art-13 · https://japanlaw.org/l/340AC0000000034/art-13 - suppl-4291-74/art-17/par-2: 第十四条 → 法人税法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/corporation-tax-act/art-14 · https://japanlaw.org/l/340AC0000000034/art-14 - suppl-4291-74/art-17/par-2: 法人税法第十五条の二 → 法人税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/corporation-tax-act/art-15-2 · https://japanlaw.org/l/340AC0000000034/art-15-2 - suppl-4291-74/art-17/par-2: 法人税法第二条第十二号の六の七 → 法人税法 第二条第一項第十二号の六の七 (Article 2, paragraph (1), item (xii-6-7)), art-2/par-1/item-12-6-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-7 - suppl-4291-74/art-17/par-2: 法人税法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7 - suppl-4291-74/art-17/par-2: 法人税法第二条第十二号の七の七 → 法人税法 第二条第一項第十二号の七の七 (Article 2, paragraph (1), item (xii-7-7)), art-2/par-1/item-12-7-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-7 - suppl-4291-74/art-17/par-2: 新租税特別措置法第六十七条の三 → 租税特別措置法 第六十七条の三 (Article 67-3), art-67-3 — https://japanlaw.org/en/special-taxation-measures-act/art-67-3 · https://japanlaw.org/l/332AC0000000026/art-67-3 - suppl-4291-74/art-17/par-2: この項 → 租税特別措置法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4291-74/art-17/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-74/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-1/par-1/item-1 - 租税特別措置法 附則第十七条第一項（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-4291-74/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-1 - 租税特別措置法 附則第十七条第二項（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-4291-74/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-74/art-17/par-2 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-592, 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