# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (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 (Article 1)（趣旨） — address `art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/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（趣旨） — Purpose caption: machine translation, not official art-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-1 · https://japanlaw.org/l/332AC0000000026/art-1 **第一項** この法律は、当分の間、所得税、法人税、地方法人税、相続税、贈与税、地価税、登録免許税、消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油石炭税、航空機燃料税、自動車重量税、国際観光旅客税、印紙税その他の内国税を軽減し、若しくは免除し、若しくは還付し、又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき、所得税法（昭和四十年法律第三十三号）、法人税法（昭和四十年法律第三十四号）、地方法人税法（平成二十六年法律第十一号）、相続税法（昭和二十五年法律第七十三号）、地価税法（平成三年法律第六十九号）、登録免許税法（昭和四十二年法律第三十五号）、消費税法（昭和六十三年法律第百八号）、酒税法（昭和二十八年法律第六号）、たばこ税法（昭和五十九年法律第七十二号）、揮発油税法（昭和三十二年法律第五十五号）、地方揮発油税法（昭和三十年法律第百四号）、石油石炭税法（昭和五十三年法律第二十五号）、航空機燃料税法（昭和四十七年法律第七号）、自動車重量税法（昭和四十六年法律第八十九号）、国際観光旅客税法（平成三十年法律第十六号）、印紙税法（昭和四十二年法律第二十三号）、国税通則法（昭和三十七年法律第六十六号）及び国税徴収法（昭和三十四年法律第百四十七号）の特例を設けることについて規定するものとする。 art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/art-1/par-1 This Act is to provide, for the time being, for the reduction of, exemption from, or refund of income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, registration and license tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum and coal tax, aviation fuel tax, motor vehicle tonnage tax, international tourist tax, stamp tax, and other internal taxes, or for special provisions of the Income Tax Act (Act No. 33 of 1965), the Corporation Tax Act (Act No. 34 of 1965), the Local Corporation Tax Act (Act No. 11 of 2014), the Inheritance Tax Act (Act No. 73 of 1950), the Land-holding Tax Act (Act No. 69 of 1991), the Registration and License Tax Act (Act No. 35 of 1967), the Consumption Tax Act (Act No. 108 of 1988), the Liquor Tax Act (Act No. 6 of 1953), the Tobacco Tax Act (Act No. 72 of 1984), the Gasoline Tax Act (Act No. 55 of 1957), the Local Gasoline Tax Act (Act No. 104 of 1955), the Petroleum and Coal Tax Act (Act No. 25 of 1978), the Aviation Fuel Tax Act (Act No. 7 of 1972), the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971), the International Tourist Tax Act (Act No. 16 of 2018), the Stamp Tax Act (Act No. 23 of 1967), the Act on General Rules for National Taxes (Act No. 66 of 1962), and the National Tax Collection Act (Act No. 147 of 1959) concerning the tax liability, the calculation of the tax base or the amount of tax, the due date for filing returns, or the collection pertaining to these taxes. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第八十六条の二第一項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/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-20261007T211206-001, 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