# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Supplementary Provisions, Article 64) - 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: 第六十四条 (Supplementary Provisions, Article 64)（租税特別措置法の一部改正に伴う調整規定） — address `suppl-5021-8/art-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-64 - 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. --- ### 第六十四条（租税特別措置法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-5021-8/art-64 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-64 **第一項** 土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日が令和二年七月一日後である場合には、第十五条のうち租税特別措置法第二章第四節第六款の二に一条を加える改正規定中「令和二年七月一日」とあるのは、「土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日」とする。 suppl-5021-8/art-64/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-64/par-1 If the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect is after July 1, 2020, the phrase "July 1, 2020" in the provisions of Article 15 adding one Article to Chapter II, Section 4, Subsection 6-2 of the Act on Special Measures Concerning Taxation is deemed to be replaced with "the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect". machine translation, not official --- ## 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-20261007T211206-614, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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