# 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-5081-12/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-5081-12/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/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-5081-12/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1 **第一項** この法律は、令和八年四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。 suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1 This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第七条中租税特別措置法第九十条の十二の改正規定及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第七十条の規定　令和八年五月一日 suppl-5081-12/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-1 the provisions in Article 7 amending Article 90-12 of the Act on Special Measures Concerning Taxation and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Article 70 of the Supplementary Provisions: May 1, 2026; machine translation, not official **二及び三** 略 suppl-5081-12/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-2-to-3 Omitted machine translation, not official **四** 次に掲げる規定　令和八年十二月一日 suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-4 the following provisions: December 1, 2026; machine translation, not official **イ** 略 suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ロ** 第七条中租税特別措置法の目次の改正規定（「第二十九条の四」を「第二十九条の五」に改める部分に限る。）、同法第二十七条の改正規定、同法第二章第三節中第二十九条の四を第二十九条の五とし、第二十九条の三の次に一条を加える改正規定、同法第四十一条の十六の二の見出しの改正規定、同条第一項の改正規定及び同条第二項の改正規定並びに附則第三十四条、第三十六条並びに第四十五条第一項及び第四項の規定 suppl-5081-12/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-4/sub-2 the provisions in Article 7 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 29-4" with "Article 29-5"), the provisions amending Article 27 of that Act, the provisions in Chapter II, Section 3 of that Act renumbering Article 29-4 as Article 29-5 and adding one Article after Article 29-3, the provisions amending the heading of Article 41-16-2 of that Act, the provisions amending paragraph (1) of that Article and the provisions amending paragraph (2) of that Article, and the provisions of Articles 34 and 36 and Article 45, paragraphs (1) and (4) of the Supplementary Provisions; machine translation, not official **五** 次に掲げる規定　令和九年一月一日 suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-5 the following provisions: January 1, 2027; machine translation, not official **イ** 略 suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第七条中租税特別措置法第九条の八の改正規定、同法第九条の九第一項の改正規定、同法第二十五条の二の改正規定、同法第三十七条の十四の改正規定、同法第四十一条の三の十一第四項第六号の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十六の二第三項の改正規定、同条第四項の改正規定、同法第四十一条の十七の改正規定（同条第一項中「第四条第五項第三号」を「第四条第九項第三号」に改める部分を除く。）、同法第四十一条の十九第一項の改正規定、同条第二項第七号の改正規定、同条第四項の改正規定、同法第四十二条の二の二第一項及び第三項の改正規定（「又は」を「、第三十八条の二第四項又は」に改める部分を除く。）、同条第四項の改正規定（「第三十七条の十四の二第二十七項」の下に「、第三十八条の二第四項」を加える部分及び「第三十六項まで」の下に「、第三十八条の二第五項から第九項まで」を加える部分を除く。）、同法第四十二条の三第六項第二号の改正規定（「第三十七条の十四第三十五項」を「第三十七条の十四第四十一項」に改める部分に限る。）、同項第三号の改正規定、同項第四号の改正規定、同項第五号及び第六号の改正規定（「第三十七条の十四第三十七項」を「第三十七条の十四第四十六項」に改める部分に限る。）並びに同法第七十条の六の八第二項第一号及び第七十条の六の十第二項第一号の改正規定並びに附則第三十三条、第四十二条、第四十四条、第四十五条第二項、第四十六条、第四十七条、第六十八条、第九十五条（所得税法等の一部を改正する法律（令和三年法律第十一号）附則第三十四条の改正規定に限る。）及び第九十八条の規定 suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-5/sub-2 the provisions in Article 7 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-9, paragraph (1) of that Act, the provisions amending Article 25-2 of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 41-3-11, paragraph (4), item (vi) of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 41-16-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 41-17 of that Act (excluding the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)" in paragraph (1) of that Article), the provisions amending Article 41-19, paragraph (1) of that Act, the provisions amending paragraph (2), item (vii) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-2-2, paragraphs (1) and (3) of that Act (excluding the part replacing "or" with ", Article 38-2, paragraph (4) or"), the provisions amending paragraph (4) of that Article (excluding the part adding ", Article 38-2, paragraph (4)" after "Article 37-14-2, paragraph (27)" and the part adding ", Article 38-2, paragraphs (5) through (9)" after "through paragraph (36)"), the provisions amending Article 42-3, paragraph (6), item (ii) of that Act (limited to the part replacing "Article 37-14, paragraph (35)" with "Article 37-14, paragraph (41)"), the provisions amending item (iii) of that paragraph, the provisions amending item (iv) of that paragraph, the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 37-14, paragraph (37)" with "Article 37-14, paragraph (46)"), and the provisions amending Article 70-6-8, paragraph (2), item (i) and Article 70-6-10, paragraph (2), item (i) of that Act, and the provisions of Article 33, Article 42, Article 44, Article 45, paragraph (2), Article 46, Article 47, Article 68, Article 95 (limited to the provisions amending Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)) and Article 98 of the Supplementary Provisions. machine translation, not official **六及び七** 略 suppl-5081-12/art-1/par-1/item-6-to-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-6-to-7 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-6-to-7 Omitted machine translation, not official **八** 次に掲げる規定　令和十年一月一日 suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-8 the following provisions: January 1, 2028; machine translation, not official **イ** 第七条中租税特別措置法第三十一条の二第二項第十三号及び第十四号の改正規定（「第五項」を「第六項」に改める部分に限る。）、同項第十五号の改正規定（「第五項」を「第六項」に改める部分に限る。）、同条第三項の改正規定（「第五項」を「第六項」に、「第八項」を「第九項」に改める部分に限る。）、同条第十項の改正規定、同項を同条第十一項とし、同条第九項を同条第十項とし、同条第八項を同条第九項とする改正規定、同条第七項の改正規定、同項を同条第八項とし、同条第六項を同条第七項とし、同条第五項を同条第六項とし、同条第四項の次に一項を加える改正規定、同法第四十二条の三第三項及び第五項の改正規定（「第三十一条の二第八項」を「第三十一条の二第九項」に改める部分に限る。）、同法第四十二条の四第十九項第二号ハの改正規定、同法第六十二条第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）、同法第六十二条の三第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）、同条第四項の改正規定（「第九項」を「第十項」に、「第十一項」を「第十二項」に改める部分に限る。）、同項第十三号及び第十四号の改正規定（「第七項」を「第八項」に改める部分に限る。）、同項第十五号の改正規定（「第七項」を「第八項」に改める部分に限る。）、同条第五項の改正規定（「第七項」を「第八項」に改める部分に限る。）、同条第六項の改正規定、同条第十五項を同条第十六項とする改正規定、同条第十四項の改正規定、同項を同条第十五項とする改正規定、同条第十三項の改正規定、同項を同条第十四項とする改正規定、同条第十二項の改正規定、同項を同条第十三項とし、同条第十一項を同条第十二項とし、同条第十項を同条第十一項とする改正規定、同条第九項を同条第十項とし、同条第八項を同条第九項とし、同条第七項を同条第八項とし、同条第六項の次に一項を加える改正規定、同法第六十三条第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）並びに同条第四項の改正規定並びに附則第三十七条第三項及び第四十五条第三項の規定 suppl-5081-12/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-8/sub-1 the provisions in Article 7 amending Article 31-2, paragraph (2), items (xiii) and (xiv) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (5)" with "paragraph (6)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "paragraph (5)" with "paragraph (6)"), the provisions amending paragraph (3) of that Article (limited to the part replacing "paragraph (5)" with "paragraph (6)" and "paragraph (8)" with "paragraph (9)"), the provisions amending paragraph (10) of that Article, the provisions renumbering that paragraph as paragraph (11) of that Article, paragraph (9) of that Article as paragraph (10) of that Article and paragraph (8) of that Article as paragraph (9) of that Article, the provisions amending paragraph (7) of that Article, the provisions renumbering that paragraph as paragraph (8) of that Article, paragraph (6) of that Article as paragraph (7) of that Article and paragraph (5) of that Article as paragraph (6) of that Article and adding one paragraph after paragraph (4) of that Article, the provisions amending Article 42-3, paragraphs (3) and (5) of that Act (limited to the part replacing "Article 31-2, paragraph (8)" with "Article 31-2, paragraph (9)"), the provisions amending Article 42-4, paragraph (19), item (ii), (c) of that Act, the provisions amending Article 62, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the provisions amending Article 62-3, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "paragraph (9)" with "paragraph (10)" and "paragraph (11)" with "paragraph (12)"), the provisions amending items (xiii) and (xiv) of that paragraph (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending paragraph (5) of that Article (limited to the part replacing "paragraph (7)" with "paragraph (8)"), the provisions amending paragraph (6) of that Article, the provisions renumbering paragraph (15) of that Article as paragraph (16) of that Article, the provisions amending paragraph (14) of that Article, the provisions renumbering that paragraph as paragraph (15) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that paragraph as paragraph (14) of that Article, the provisions amending paragraph (12) of that Article, the provisions renumbering that paragraph as paragraph (13) of that Article, paragraph (11) of that Article as paragraph (12) of that Article and paragraph (10) of that Article as paragraph (11) of that Article, the provisions renumbering paragraph (9) of that Article as paragraph (10) of that Article, paragraph (8) of that Article as paragraph (9) of that Article and paragraph (7) of that Article as paragraph (8) of that Article and adding one paragraph after paragraph (6) of that Article, the provisions amending Article 63, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)") and the provisions amending paragraph (4) of that Article, and the provisions of Article 37, paragraph (3) and Article 45, paragraph (3) of the Supplementary Provisions; machine translation, not official **九** 次に掲げる規定　令和十年四月一日 suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-9 the following provisions: April 1, 2028; machine translation, not official **イ及びロ** 略 suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ハ** 第七条中租税特別措置法第八十六条の五第十三項の改正規定 suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-9/sub-2 the provisions in Article 7 amending Article 86-5, paragraph (13) of the Act on Special Measures Concerning Taxation; machine translation, not official **十** 次に掲げる規定　次号に掲げる規定の施行の日の属する年の翌年の一月一日 suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-10 the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in the following item come into effect; machine translation, not official **イ** 略 suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-10/sub-1 Omitted machine translation, not official **ロ** 第七条中租税特別措置法の目次の改正規定（「第二十九条の四」を「第二十九条の五」に改める部分を除く。）、同法第九条の四の二第一項の改正規定、同法第三十七条の十三第三項及び第九項第二号の改正規定、同法第二章第四節第九款の次に一款を加える改正規定、同法第四十一条の十四第一項第二号の改正規定、同法第四十一条の十九第二項の改正規定（同項第七号に係る部分を除く。）、同法第四十二条の二の二第一項及び第三項の改正規定（「又は」を「、第三十八条の二第四項又は」に改める部分に限る。）、同条第四項の改正規定（「第三十七条の十四の二第二十七項」の下に「、第三十八条の二第四項」を加える部分及び「第三十六項まで」の下に「、第三十八条の二第五項から第九項まで」を加える部分に限る。）、同法第四十二条の三第六項第二号の改正規定（「第三十七条の十四第三十五項」を「第三十七条の十四第四十一項」に改める部分を除く。）並びに同項第五号及び第六号の改正規定（「第三十七条の十四第三十七項」を「第三十七条の十四第四十六項」に改める部分を除く。）並びに附則第二十五条、第三十九条及び第四十三条の規定 suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-10/sub-2 the provisions in Article 7 amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Article 29-4" with "Article 29-5"), the provisions amending Article 9-4-2, paragraph (1) of that Act, the provisions amending Article 37-13, paragraph (3) and paragraph (9), item (ii) of that Act, the provisions adding one Subsection after Chapter II, Section 4, Subsection 9 of that Act, the provisions amending Article 41-14, paragraph (1), item (ii) of that Act, the provisions amending Article 41-19, paragraph (2) of that Act (excluding the part concerning item (vii) of that paragraph), the provisions amending Article 42-2-2, paragraphs (1) and (3) of that Act (limited to the part replacing "or" with ", Article 38-2, paragraph (4) or"), the provisions amending paragraph (4) of that Article (limited to the part adding ", Article 38-2, paragraph (4)" after "Article 37-14-2, paragraph (27)" and the part adding ", Article 38-2, paragraphs (5) through (9)" after "through paragraph (36)"), the provisions amending Article 42-3, paragraph (6), item (ii) of that Act (excluding the part replacing "Article 37-14, paragraph (35)" with "Article 37-14, paragraph (41)") and the provisions amending items (v) and (vi) of that paragraph (excluding the part replacing "Article 37-14, paragraph (37)" with "Article 37-14, paragraph (46)"), and the provisions of Articles 25, 39 and 43 of the Supplementary Provisions; machine translation, not official **十一及び十二** 略 suppl-5081-12/art-1/par-1/item-11-to-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-11-to-12 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-11-to-12 Omitted machine translation, not official **十三** 第七条中租税特別措置法第十条の二の次に一条を加える改正規定、同法第十条の六第一項第三号の次に一号を加える改正規定、同法第四十二条の五の改正規定、同法第四十二条の十三第一項第四号の次に一号を加える改正規定並びに同法第六十八条の三の四第二項及び第四項の改正規定（「第四十二条の六第三項」を「第四十二条の五第二項、第四十二条の六第三項」に改める部分に限る。）　産業技術力強化法の一部を改正する法律（令和八年法律第四十一号）の施行の日 suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-13 the provisions in Article 7 adding one Article after Article 10-2 of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 10-6, paragraph (1), item (iii) of that Act, the provisions amending Article 42-5 of that Act, the provisions adding one item after Article 42-13, paragraph (1), item (iv) of that Act, and the provisions amending Article 68-3-4, paragraphs (2) and (4) of that Act (limited to the part replacing "Article 42-6, paragraph (3)" with "Article 42-5, paragraph (2), Article 42-6, paragraph (3)"): the date on which the Act Partially Amending the Industrial Technology Enhancement Act (Act No. 41 of 2026) comes into effect; machine translation, not official **十四** 第七条中租税特別措置法第十条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第十条の五の三第一項の改正規定、同法第十条の五の五第一項の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分及び「百分の五十」を「百分の三十」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第十条の六第一項第十号を同項第九号とし、同号の次に一号を加える改正規定（同項第十号を同項第九号とする部分を除く。）、同条第六項の改正規定（「前条第七項」を「第十条の五の五第七項」に改める部分に限る。）、同法第十九条第一項第一号の改正規定（「又は」を「、第十条の五の六又は」に改める部分に限る。）、同法第四十二条の四第十九項第二号イの改正規定（「並びに」を「、第四十二条の十二の七第二項及び第三項並びに」に改める部分に限る。）、同法第四十二条の十一の二第一項の改正規定（同項第一号に係る部分を除く。）、同法第四十二条の十二の四第一項の改正規定、同法第四十二条の十二の六第一項の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分及び「百分の五十」を「百分の三十」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第四十二条の十三第一項第十六号を同項第十五号とし、同号の次に一号を加える改正規定（同項第十六号を同項第十五号とする部分を除く。）、同条第八項の改正規定（「前条第十二項」を「第四十二条の十二の六第十二項」に改める部分に限る。）、同法第四十二条の十四第一項の表に一号を加える改正規定、同条第四項の改正規定（「第七項」の下に「又は第四十二条の十二の七第二項若しくは第三項」を加える部分に限る。）、同法第五十二条の二第一項の改正規定（「若しくは」を「、第四十二条の十二の七第一項若しくは」に改める部分に限る。）、同法第五十三条第一項第二号の改正規定（「又は」を「、第四十二条の十二の七又は」に改める部分に限る。）、同法第六十六条の十三第一項の改正規定（「同条第二十七項」を「同条第二十八項」に改める部分に限る。）並びに同法第六十八条の三の四第二項及び第四項の改正規定（「並びに」を「、第四十二条の十二の七第三項及び第八項並びに」に改める部分に限る。）　経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）の施行の日 suppl-5081-12/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-14 the provisions in Article 7 amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (i) of that paragraph), the provisions amending Article 10-5-3, paragraph (1) of that Act, the provisions amending Article 10-5-5, paragraph (1) of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2028" and the part replacing "50 percent" with "30 percent"), the provisions adding one Article after that Article, the provisions renumbering Article 10-6, paragraph (1), item (x) of that Act as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (x) of that paragraph as item (ix) of that paragraph), the provisions amending paragraph (6) of that Article (limited to the part replacing "paragraph (7) of the preceding Article" with "Article 10-5-5, paragraph (7)"), the provisions amending Article 19, paragraph (1), item (i) of that Act (limited to the part replacing "or" with ", Article 10-5-6 or"), the provisions amending Article 42-4, paragraph (19), item (ii), (a) of that Act (limited to the part replacing "and" with ", Article 42-12-7, paragraphs (2) and (3) and"), the provisions amending Article 42-11-2, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 42-12-4, paragraph (1) of that Act, the provisions amending Article 42-12-6, paragraph (1) of that Act (excluding the part replacing "March 31, 2026" with "March 31, 2028" and the part replacing "50 percent" with "30 percent"), the provisions adding one Article after that Article, the provisions renumbering Article 42-13, paragraph (1), item (xvi) of that Act as item (xv) of that paragraph and adding one item after that item (excluding the part renumbering item (xvi) of that paragraph as item (xv) of that paragraph), the provisions amending paragraph (8) of that Article (limited to the part replacing "paragraph (12) of the preceding Article" with "Article 42-12-6, paragraph (12)"), the provisions adding one item to the table in Article 42-14, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article (limited to the part adding "or Article 42-12-7, paragraph (2) or (3)" after "paragraph (7)"), the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part replacing "or" with ", Article 42-12-7, paragraph (1) or"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "or" with ", Article 42-12-7 or"), the provisions amending Article 66-13, paragraph (1) of that Act (limited to the part replacing "paragraph (27) of that Article" with "paragraph (28) of that Article"), and the provisions amending Article 68-3-4, paragraphs (2) and (4) of that Act (limited to the part replacing "and" with ", Article 42-12-7, paragraphs (3) and (8) and"): the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) comes into effect; machine translation, not official **十五** 第七条中租税特別措置法第十条の四第一項第一号の改正規定、同法第三十一条の二第二項第九号の次に一号を加える改正規定、同項第十号の改正規定（「前号」を「第九号」に改める部分に限る。）、同項第十二号の改正規定（「第六号」を「第七号」に改める部分を除く。）、同項第十五号の改正規定（「第十号まで」を「第九号まで、第十号」に改める部分に限る。）、同項第十六号の改正規定（「第六号」を「第七号」に改める部分を除く。）、同法第四十二条の十一の二第一項第一号の改正規定、同法第六十二条の三第四項第九号の次に一号を加える改正規定、同項第十号の改正規定（「前号」を「第九号」に改める部分に限る。）、同項第十二号の改正規定（「第六号」を「第七号」に改める部分を除く。）、同項第十五号の改正規定（「第十号まで」を「第九号まで、第十号」に改める部分に限る。）及び同項第十六号の改正規定（「第六号」を「第七号」に改める部分を除く。）　経済社会情勢の変化を踏まえた企業の事業活動の持続的な発展を図るための産業競争力強化法等の一部を改正する法律（令和八年法律第二十九号）附則第一条第二号に掲げる規定の施行の日 suppl-5081-12/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-15 the provisions in Article 7 amending Article 10-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 31-2, paragraph (2), item (ix) of that Act, the provisions amending item (x) of that paragraph (limited to the part replacing "the preceding item" with "item (ix)"), the provisions amending item (xii) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "through item (x)" with "through item (ix), item (x)"), the provisions amending item (xvi) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 42-11-2, paragraph (1), item (i) of that Act, the provisions adding one item after Article 62-3, paragraph (4), item (ix) of that Act, the provisions amending item (x) of that paragraph (limited to the part replacing "the preceding item" with "item (ix)"), the provisions amending item (xii) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"), the provisions amending item (xv) of that paragraph (limited to the part replacing "through item (x)" with "through item (ix), item (x)") and the provisions amending item (xvi) of that paragraph (excluding the part replacing "item (vi)" with "item (vii)"): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. to Achieve the Sustainable Development of Corporate Business Activities in Light of Changes in Economic and Social Conditions (Act No. 29 of 2026) come into effect; machine translation, not official **十六** 第七条中租税特別措置法第三十三条第一項第三号の二の改正規定、同法第三十三条の三第二項の改正規定、同条第三項の改正規定、同法第三十三条の六第一項の改正規定（「第百十八条の二十五の三第三項」を「第百十八条の二十五の二第三項」に改める部分に限る。）、同法第六十四条第一項第三号の二の改正規定、同法第六十五条第一項第四号の改正規定及び同条第七項の改正規定　都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）附則第一条第二号に掲げる規定の施行の日 suppl-5081-12/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-16 the provisions in Article 7 amending Article 33, paragraph (1), item (iii)-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3, paragraph (2) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending Article 33-6, paragraph (1) of that Act (limited to the part replacing "Article 118-25-3, paragraph (3)" with "Article 118-25-2, paragraph (3)"), the provisions amending Article 64, paragraph (1), item (iii)-2 of that Act, the provisions amending Article 65, paragraph (1), item (iv) of that Act and the provisions amending paragraph (7) of that Article: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) come into effect; machine translation, not official **十七** 第七条中租税特別措置法第三十四条の二第二項第九号の改正規定及び同法第六十五条の四第一項第九号の改正規定　都市再生特別措置法等の一部を改正する法律（令和八年法律第二十三号）の施行の日 suppl-5081-12/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-17 the provisions in Article 7 amending Article 34-2, paragraph (2), item (ix) of the Act on Special Measures Concerning Taxation and the provisions amending Article 65-4, paragraph (1), item (ix) of that Act: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) comes into effect; machine translation, not official **十八** 第七条中租税特別措置法第四十一条の十七第一項の改正規定（「第四条第五項第三号」を「第四条第九項第三号」に改める部分に限る。）　医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和七年法律第三十七号）附則第一条第三号に掲げる規定の施行の日 suppl-5081-12/art-1/par-1/item-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-18 the provisions in Article 7 amending Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)"): the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 37 of 2025) come into effect; machine translation, not official **十九** 第七条中租税特別措置法第八十条の二の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分及び同条ただし書を削る部分を除く。）並びに附則第六十九条第二項及び第三項の規定　金融機能の強化のための特別措置に関する法律等の一部を改正する法律（令和八年法律第十五号）の施行の日 suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-19 the provisions in Article 7 amending Article 80-2 of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2026" with "March 31, 2031" and the part deleting the proviso to that Article), and the provisions of Article 69, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Strengthening Financial Functions, etc. (Act No. 15 of 2026) comes into effect. machine translation, not official --- ## Cites - suppl-5081-12/art-1/par-1/item-1: 附則第七十条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-5081-12/art-70 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-70 - suppl-5081-12/art-1/par-1/item-19: 附則第六十九条第二項 → 租税特別措置法 附則第六十九条第二項 (Supplementary Provisions, Article 69, paragraph (2)), suppl-5081-12/art-69/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-2 - suppl-5081-12/art-1/par-1/item-19: 第三項 → 租税特別措置法 附則第六十九条第三項 (Supplementary Provisions, Article 69, paragraph (3)), suppl-5081-12/art-69/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-3 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十一条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-2 - 租税特別措置法 附則第三十一条第三項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-31/par-3 - 租税特別措置法 附則第三十二条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-32/par-2 - 租税特別措置法 附則第五十一条第四項（試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-4 - 租税特別措置法 附則第五十一条第六項（試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-51/par-6 - 租税特別措置法 附則第五十七条第一項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-1 - 租税特別措置法 附則第五十七条第二項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-2 - 租税特別措置法 附則第五十八条第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-1 - 租税特別措置法 附則第五十八条第三項（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-58/par-3 - 租税特別措置法 附則第五十九条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-59/par-2 - 租税特別措置法 附則第六十条第一項（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-60/par-1 - 租税特別措置法 附則第六十一条第一項（土地の譲渡等がある場合の特別税率に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-61/par-1 - 租税特別措置法 附則第六十三条第二項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-2 - 租税特別措置法 附則第六十三条第三項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-3 - 租税特別措置法 附則第六十三条第五項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-5 - 租税特別措置法 附則第六十三条第六項（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-63/par-6 - 租税特別措置法 附則第六十九条第二項（登録免許税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-2 - 租税特別措置法 附則第六十九条第三項（登録免許税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-69/par-3 - 租税特別措置法 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-99/par-1 --- ## 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-20261007T211206-660, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-661, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07