# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十六条 (Supplementary Provisions, Article 76) - 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: 第七十六条 (Supplementary Provisions, Article 76)（登録免許税の特例に関する経過措置） — address `suppl-5031-11/art-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76 - 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. --- ### 第七十六条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax caption: machine translation, not official suppl-5031-11/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76 **第一項** 附則第一条第十一号に定める日から同条第十号に定める日の前日までの間における新租税特別措置法第八十条第一項及び第二項の規定の適用については、同条第一項中「第二条第十七項」とあるのは「第二条第十二項」と、同条第二項中「第二条第三十一項」とあるのは「第二条第二十七項」とする。 suppl-5031-11/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1 With regard to the application of the provisions of Article 80, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 2, paragraph (17)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (12)", and the phrase "Article 2, paragraph (31)" in paragraph (2) of that Article with "Article 2, paragraph (27)". machine translation, not official **第二項** 附則第一条第十六号に定める日から海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第三号に定める日の前日までの間における新租税特別措置法第八十条第一項の規定の適用については、同項中「第十五条」とあるのは、「第十四条」とする。 suppl-5031-11/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2 With regard to the application of the provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 15" in that paragraph is deemed to be replaced with "Article 14". machine translation, not official **第三項** 附則第一条第十七号に定める日から地域共生社会の実現のための社会福祉法等の一部を改正する法律（令和二年法律第五十二号）附則第一条第二号に定める日の前日までの間における新租税特別措置法第八十条の三の規定の適用については、同条第一項中「第十二条の二第一項」とあるのは「第十一条の二第一項」と、「第十二条の六第一項」とあるのは「第十一条の六第一項」とする。 suppl-5031-11/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3 With regard to the application of the provisions of Article 80-3 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Social Welfare Act, etc. for Realizing a Community-Based Inclusive Society (Act No. 52 of 2020), the phrase "Article 12-2, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 11-2, paragraph (1)", and the phrase "Article 12-6, paragraph (1)" with "Article 11-6, paragraph (1)". machine translation, not official --- ## Cites - suppl-5031-11/art-76/par-1: 新租税特別措置法第八十条第一項 → 租税特別措置法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1 - suppl-5031-11/art-76/par-1: 同条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10 - suppl-5031-11/art-76/par-1: 第二項 → 租税特別措置法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-3 - suppl-5031-11/art-76/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11 - suppl-5031-11/art-76/par-2: 新租税特別措置法第八十条第一項 → 租税特別措置法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1 - suppl-5031-11/art-76/par-2: 第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3321-26/art-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15 - suppl-5031-11/art-76/par-2: 第十四条 → 租税特別措置法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14 - suppl-5031-11/art-76/par-2: 附則第一条第十六号 → 租税特別措置法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-5031-11/art-1/par-1/item-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16 - suppl-5031-11/art-76/par-3: 同条第一項 → 租税特別措置法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/art-81/par-1 - suppl-5031-11/art-76/par-3: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-5031-11/art-1/par-1/item-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17 - suppl-5031-11/art-76/par-3: 新租税特別措置法第八十条の三 → 租税特別措置法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/special-taxation-measures-act/art-81 · https://japanlaw.org/l/332AC0000000026/art-81 - suppl-5031-11/art-76/par-3: 第十二条の二第一項 → 租税特別措置法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1 - suppl-5031-11/art-76/par-3: 第十一条の二第一項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1 ## 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十一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11 - 租税特別措置法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16 - 租税特別措置法 附則第一条第一項第十七号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17 --- ## 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-20261007T211206-633, 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