# 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-3341-77` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3341-77 - 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. --- ## 附　則 昭和三四年三月三一日法律第七七号 suppl-3341-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77 **第一項** この法律は、昭和三十四年四月一日から施行する。 suppl-3341-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-1 This Act comes into effect as of April 1, 1959. machine translation, not official **第三項** 改正後の租税特別措置法（以下「新法」という。）第三条第五項の規定は、この法律施行の日から二月を経過した日以後に同項に規定する者が支払を受ける利子所得について、適用する。 suppl-3341-77/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-3 The provisions of Article 3, paragraph (5) of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to interest income received by a person prescribed in that paragraph on or after the day on which two months have elapsed from the date on which this Act comes into effect. machine translation, not official **第七項** 新法第十九条又は第五十三条の規定は、個人の昭和三十四年分以後の所得税又は法人の同年四月一日以後に終了する事業年度分の法人税について適用し、個人の昭和三十三年分以前の所得税又は法人の同日前に終了する事業年度分の法人税については、なお従前の例による。 suppl-3341-77/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-7 The provisions of Article 19 or Article 53 of the New Act apply to income tax of an individual for 1959 and subsequent years or corporation tax of a corporation for business years ending on or after April 1 of that year, and the provisions then in force continue to govern income tax of an individual for 1958 and prior years or corporation tax of a corporation for business years ending before that date. machine translation, not official **第八項** 新法第二十一条、第二十三条、第五十五条及び第五十七条の規定は、昭和三十四年四月一日以後に行われる取引について適用し、同日前に行われた旧法第二十一条第一項各号又は第五十五条第一項各号に掲げる取引（新法第二十一条の三第一項又は第五十五条の三第一項に規定する技術輸出取引に相当する取引については、同日前における新法第二十一条第一項第十一号に規定する対外支払手段による対価の支払に係る部分）については、なお従前の例による。 suppl-3341-77/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-8 The provisions of Articles 21, 23, 55 and 57 of the New Act apply to transactions conducted on or after April 1, 1959, and the provisions then in force continue to govern transactions listed in the items of Article 21, paragraph (1) or the items of Article 55, paragraph (1) of the Former Act that were conducted before that date (or, for transactions equivalent to technology export transactions prescribed in Article 21-3, paragraph (1) or Article 55-3, paragraph (1) of the New Act, the portion concerning the payment of consideration by foreign means of payment prescribed in Article 21, paragraph (1), item (xi) of the New Act before that date). machine translation, not official **第十項** 新法第三十一条から第三十四条まで及び第六十四条から第六十五条の二までの規定は、昭和三十四年四月一日以後に新法第三十一条第一項若しくは第三十二条第一項又は第六十四条第一項若しくは第六十五条第一項の規定に該当することとなつた個人又は法人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この項において同じ。）について適用し、同日前に旧法第三十一条第一項、第三十二条第一項若しくは第三十三条又は第六十四条第一項若しくは第六十五条の規定に該当することとなつた個人又は法人のこれらの規定に規定する資産の譲渡については、なお従前の例による。 suppl-3341-77/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-10 The provisions of Articles 31 through 34 and Articles 64 through 65-2 of the New Act apply to the transfer (including extinction; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual or corporation that has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1), or Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on or after April 1, 1959, and the provisions then in force continue to govern the transfer of assets prescribed in those provisions by an individual or corporation that came to fall under the provisions of Article 31, paragraph (1), Article 32, paragraph (1) or Article 33, or Article 64, paragraph (1) or Article 65 of the Former Act before that date. machine translation, not official **第十二項** 新法第八十五条の二の規定は、昭和三十四年四月一日以後に移出する同条に規定する酒類について適用する。 suppl-3341-77/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-12 The provisions of Article 85-2 of the New Act apply to liquor prescribed in that Article that is shipped out on or after April 1, 1959. machine translation, not official **第十四項** 旧法第八十六条に規定する酒税に係るこの法律の施行前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3341-77/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-14 The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect concerning the liquor tax prescribed in Article 86 of the Former Act, and to acts committed after this Act comes into effect concerning liquor tax that continues to be governed by the provisions then in force pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3341-77/par-10: この項 → 租税特別措置法 附則第十項 (Supplementary Provisions, paragraph (10)), suppl-3341-77/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3341-77/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3341-77/par-10 --- ## 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-20261007T211206-259, 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