# 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-5021-59` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-59 - 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 令和二年六月一九日法律第五九号 suppl-5021-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5021-59/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-1 **第一項** この法律は、公布の日から起算して二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。 suppl-5021-59/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation. machine translation, not official ### 第七条（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-5021-59/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-7 **第一項** 前条の規定による改正後の租税特別措置法第八十条の二の規定は、同条各号に掲げる事項について登記を受ける場合において、当該事項が附則第二条第三項の規定により新法附則第二十六条第三項の規定が適用される経営強化計画又は附則第三条第三項の規定により新法附則第二十七条第三項の規定が適用される経営強化計画に係る金融機能強化法第九条第一項又は第十九条第一項の規定による主務大臣の承認に係るものであるときについて準用する。 suppl-5021-59/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-7/par-1 The provisions of Article 80-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply mutatis mutandis where a registration is received with respect to any of the matters listed in the items of that Article, if that matter relates to the approval of the competent minister under the provisions of Article 9, paragraph (1) or Article 19, paragraph (1) of the Financial Functions Strengthening Act pertaining to a management strengthening plan to which the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the New Act apply pursuant to the provisions of Article 2, paragraph (3) of the Supplementary Provisions, or to a management strengthening plan to which the provisions of Article 27, paragraph (3) of the Supplementary Provisions of the New Act apply pursuant to the provisions of Article 3, paragraph (3) of the Supplementary Provisions. machine translation, not official ### 第八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5021-59/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-8 **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は、政令で定める。 suppl-5021-59/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-59/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-59/art-8/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5021-59/art-7/par-1: 租税特別措置法第八十条の二 → 租税特別措置法 第八十条の二 (Article 80-2), art-80-2 — https://japanlaw.org/en/special-taxation-measures-act/art-80-2 · https://japanlaw.org/l/332AC0000000026/art-80-2 --- ## 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-20261007T211206-625, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-626, 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