# 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-4301-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-62 - 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 平成三〇年六月二二日法律第六二号 suppl-4301-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4301-62/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。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-4301-62/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item: machine translation, not official **一** 次条並びに附則第五条、第八条、第九条及び第三十二条の規定　公布の日 suppl-4301-62/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1/par-1/item-1 The provisions of the following Article, and Articles 5, 8, 9 and 32 of the Supplementary Provisions: the date of promulgation machine translation, not official ### 第十三条（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-4301-62/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13 **第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第三十四条の二（第二項第十三号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。 suppl-4301-62/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-1 The provisions of Article 34-2 (limited to the part concerning paragraph (2), item (xiii)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as "the New Act on Special Measures Concerning Taxation" in this Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation" in this Article) that an individual carried out before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十五条の四（第一項第十三号に係る部分に限る。）の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う新租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4301-62/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-2 The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xiii)) apply to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十三号に係る部分に限る。）の規定は、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。）が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、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が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4301-62/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-3 The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that 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 carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date. machine translation, not official ### 第三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4301-62/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-31 **第一項** この法律の施行前にした行為及びこの附則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この法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4301-62/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-31/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第三十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4301-62/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-32 **第一項** この附則に定めるもののほか、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-4301-62/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-32/par-1 Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4301-62/art-1/par-1/item-1: 第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4301-62/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-32 - suppl-4301-62/art-13/par-1: 同条第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1 - suppl-4301-62/art-13/par-1: この条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4301-62/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13 - suppl-4301-62/art-13/par-1: 第二項第十三号 → 租税特別措置法 第三十四条の二第二項第十三号 (Article 34-2, paragraph (2), item (xiii)), art-34-2/par-2/item-13 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-13 - suppl-4301-62/art-13/par-1: 第三十四条の二 → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/en/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2 - suppl-4301-62/art-13/par-2: 法人税法（昭和四十年法律第三十四号）第二条第八号 → 法人税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-8 - suppl-4301-62/art-13/par-2: この項 → 租税特別措置法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4301-62/art-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-2 - suppl-4301-62/art-13/par-2: 新租税特別措置法第六十五条の四第一項 → 租税特別措置法 第六十五条の四第一項 (Article 65-4, paragraph (1)), art-65-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1 - suppl-4301-62/art-13/par-2: 第一項第十三号 → 租税特別措置法 第六十五条の四第一項第十三号 (Article 65-4, paragraph (1), item (xiii)), art-65-4/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-13 - suppl-4301-62/art-13/par-2: 新租税特別措置法第六十五条の四 → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4 - suppl-4301-62/art-13/par-3: 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-4301-62/art-13/par-3: 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-4301-62/art-13/par-3: 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-4301-62/art-13/par-3: この項 → 租税特別措置法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4301-62/art-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-62/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-3 - suppl-4301-62/art-13/par-3: 新租税特別措置法第六十五条の四第一項第十三号 → 租税特別措置法 第六十五条の四第一項第十三号 (Article 65-4, paragraph (1), item (xiii)), art-65-4/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-13 ## Cited by 4 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-4301-62/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-1/par-1/item-1 - 租税特別措置法 附則第十三条第一項（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-4301-62/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-1 - 租税特別措置法 附則第十三条第二項（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-4301-62/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-2 - 租税特別措置法 附則第十三条第三項（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-4301-62/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-62/art-13/par-3 --- ## 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-20261007T211206-603, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-604, 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