# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1) - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5031-70/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-70/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1 **第一項** この法律は、公布の日から起算して三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-5031-70/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 3 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 略 suppl-5031-70/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-1 Omitted machine translation, not official **二** 第一条の規定（前号に掲げる改正規定を除く。）、第三条の規定、第八条の規定（次号に掲げる改正規定を除く。）及び第十条の規定並びに附則第四条から第六条まで、第十二条から第十八条まで、第二十三条、第二十四条、第二十六条、第二十八条、第三十条、第三十二条、第三十三条及び第三十五条の規定　令和三年六月五日又はこの法律の公布の日のいずれか遅い日 suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-2 the provisions of Article 1 (excluding the amending provisions listed in the preceding item), the provisions of Article 3, the provisions of Article 8 (excluding the amending provisions listed in the following item) and the provisions of Article 10, and the provisions of Articles 4 through 6, Articles 12 through 18, Article 23, Article 24, Article 26, Article 28, Article 30, Article 32, Article 33 and Article 35 of the Supplementary Provisions: June 5, 2021 or the date of promulgation of this Act, whichever is later. machine translation, not official --- ## Cites - suppl-5031-70/art-1/par-1/item-2: 前号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-5031-70/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-1 ## Cited by 2 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二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-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-20261007T211206-634, 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