# 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-5071-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-2
- 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.

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## 附　則 令和七年一月八日法律第二号
<sup>suppl-5071-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-2/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1</sup>

**第一項**  この法律は、令和九年一月一日から施行する。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。
<sup>suppl-5071-2/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1</sup>
This Act comes into effect on January 1, 2027; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第二条の規定並びに附則第九条及び第十条の規定　公布の日
  <sup>suppl-5071-2/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-1</sup>
  the provisions of Article 2 and the provisions of Articles 9 and 10 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第三条の規定並びに附則第五条、第七条及び第八条の規定　令和八年一月一日
  <sup>suppl-5071-2/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-2</sup>
  the provisions of Article 3 and the provisions of Articles 5, 7 and 8 of the Supplementary Provisions: January 1, 2026.
  <sup>machine translation, not official</sup>

### 第五条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-2/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5</sup>

**第一項**  第三条の規定による改正後の租税特別措置法第四十一条の十八第一項及び第二項の規定は、個人が附則第一条第二号に掲げる規定の施行の日以後に支出する同法第四十一条の十八第一項に規定する政治活動に関する寄附に係る支出金について適用し、個人が同日前に支出した第三条の規定による改正前の租税特別措置法第四十一条の十八第一項に規定する政治活動に関する寄附に係る支出金については、なお従前の例による。
<sup>suppl-5071-2/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5/par-1</sup>
The provisions of Article 41-18, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 apply to expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of that Act that an individual makes on or after the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions come into effect, and the provisions then in force continue to govern expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 that an individual made before that date.
<sup>machine translation, not official</sup>

### 第九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-2/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-9</sup>

**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。
<sup>suppl-5071-2/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-9/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5071-2/art-1/par-1/item-1: 附則第九条 → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-5071-2/art-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-9
- suppl-5071-2/art-1/par-1/item-2: 附則第五条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-5071-2/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5
- suppl-5071-2/art-5/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5071-2/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-2
- suppl-5071-2/art-5/par-1: 租税特別措置法第四十一条の十八第一項 → 租税特別措置法 第四十一条の十八第一項 (Article 41-18, paragraph (1)), art-41-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-1
- suppl-5071-2/art-5/par-1: 第二項 → 租税特別措置法 第四十一条の十八第二項 (Article 41-18, paragraph (2)), art-41-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-2

## 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一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-2/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-1
- 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-5071-2/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-1/par-1/item-2
- 租税特別措置法 附則第五条第一項（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-5071-2/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-2/art-5/par-1

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## 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-20261007T211206-654, 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