# 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-3381-65` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3381-65 - 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 昭和三八年三月三一日法律第六五号 suppl-3381-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65 **第一項** この法律は、昭和三十八年四月一日から施行する。 suppl-3381-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-1 This Act comes into effect on April 1, 1963. machine translation, not official **第二項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和三十八年分以後の所得税について適用し、昭和三十七年分以前の所得税については、なお従前の例による。 suppl-3381-65/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-2 Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1963 and subsequent years, and the provisions then in force continue to govern income tax for 1962 and prior years. machine translation, not official **第四項** 新法第三十一条から第三十三条まで、第三十五条から第三十八条の五まで及び第三十九条の規定は、昭和三十八年一月一日以後に行なわれたこれらの規定に該当する資産の譲渡（新法第三十一条第三項の規定により収用等による譲渡があつたものとされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る所得税について適用し、同日前に行なわれた当該資産の譲渡に係る所得税については、なお従前の例による。 suppl-3381-65/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-4 The provisions of Articles 31 through 33, Articles 35 through 38-5 and Article 39 of the New Act apply to income tax on the transfer of assets falling under those provisions made on or after January 1, 1963 (including an act deemed to constitute a transfer through expropriation, etc. pursuant to the provisions of Article 31, paragraph (3) of the New Act and any other act deemed to be included in transfers under those provisions), and the provisions then in force continue to govern income tax on the transfer of such assets made before that date. machine translation, not official **第九項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の昭和三十八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、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-3381-65/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-9 Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after April 1, 1963, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date. machine translation, not official **第十項** 新法第六十四条から第六十五条の二まで及び第六十六条の規定は、昭和三十八年四月一日以後に行なわれたこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、同日前に行なわれた当該資産の譲渡に係る法人税については、この附則に別段の定めがあるものを除くほか、なお従前の例による。 suppl-3381-65/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-10 The provisions of Articles 64 through 65-2 and Article 66 of the New Act apply to corporation tax on the transfer of assets falling under those provisions made on or after April 1, 1963 (including an act deemed to constitute a transfer through expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act and any other act deemed to be included in transfers under those provisions), and, except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern corporation tax on the transfer of such assets made before that date. machine translation, not official **第十一項** 新法第六十五条の三の規定は、法人の昭和三十八年一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する。 suppl-3381-65/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-11 The provisions of Article 65-3 of the New Act apply to corporation tax of a corporation for business years ending on or after January 1, 1963. machine translation, not official **第十五項** 昭和三十八年四月一日前に行なわれた旧法第六十五条の三第一項の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。 suppl-3381-65/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-15 The provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Article 65-3, paragraph (1) of the Former Act made before April 1, 1963. machine translation, not official **第十七項** 新法第六十六条の六の規定は、法人が昭和三十八年四月一日以後にした同条第一項の出資に係る法人税について適用し、同日前にした当該出資に係る法人税については、なお従前の例による。 suppl-3381-65/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-17 The provisions of Article 66-6 of the New Act apply to corporation tax on the capital contribution prescribed in paragraph (1) of that Article made by a corporation on or after April 1, 1963, and the provisions then in force continue to govern corporation tax on such capital contribution made before that date. machine translation, not official **第十八項** 新法第七十条の二及び第七十条の三の規定は、昭和三十八年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。）により取得した財産に係る相続税について適用する。 suppl-3381-65/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-18 The provisions of Articles 70-2 and 70-3 of the New Act apply to inheritance tax on property acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor) on or after January 1, 1963. machine translation, not official **第十九項** 新法第八十一条の二の規定中農業協同組合及び漁業協同組合に係る部分の規定は、昭和三十八年四月一日以後に農業協同組合合併助成法（昭和三十六年法律第四十八号）第四条第二項の認定又は漁業協同組合整備促進法（昭和三十五年法律第六十一号）第十四条第一項の規定による勧告を受けて合併した農業協同組合又は漁業協同組合のする登記に係る登録税について適用し、同日前に当該認定又は勧告を受けて合併した農業協同組合又は漁業協同組合のする登記に係る登録税については、なお従前の例による。 suppl-3381-65/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-19 The portion of the provisions of Article 81-2 of the New Act concerning agricultural cooperatives and fishery cooperatives applies to registration tax on registrations made by an agricultural cooperative or fishery cooperative that, on or after April 1, 1963, received the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) or a recommendation under the provisions of Article 14, paragraph (1) of the Act on Promotion of Consolidation of Fishery Cooperatives (Act No. 61 of 1960) and merged, and the provisions then in force continue to govern registration tax on registrations made by an agricultural cooperative or fishery cooperative that received that certification or recommendation and merged before that date. machine translation, not official **第二十二項** 附則第四項の規定により従前の例によることとされる所得税（旧法第三十八条の三から第三十八条の五までの規定に係るものに限る。）又は附則第十五項若しくは附則第十七項の規定により従前の例によることとされる法人税については、附則第二十項の規定による改正前の中小企業振興資金等助成法第十四条第一項の規定による承認及び同条第二項に規定する証明並びに前項の規定による改正前の機械工業振興臨時措置法第十二条の三第一項の規定による承認及び同条第二項に規定する証明又は同法第十二条の二第四項に規定する証明は、この法律の施行後においても、なおその効力を有するものとする。 suppl-3381-65/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-22 With regard to income tax that is governed by the provisions then in force pursuant to the provisions of paragraph (4) of the Supplementary Provisions (limited to that relating to the provisions of Articles 38-3 through 38-5 of the Former Act) or corporation tax that is governed by the provisions then in force pursuant to the provisions of paragraph (15) or paragraph (17) of the Supplementary Provisions, the approval under the provisions of Article 14, paragraph (1) of the Act on Subsidies for Small and Medium-Sized Enterprise Promotion Funds, etc. prior to amendment by the provisions of paragraph (20) of the Supplementary Provisions and the certification prescribed in paragraph (2) of that Article, and the approval under the provisions of Article 12-3, paragraph (1) of the Act on Temporary Measures for the Promotion of the Machinery Industry prior to amendment by the provisions of the preceding paragraph and the certification prescribed in paragraph (2) of that Article or the certification prescribed in Article 12-2, paragraph (4) of that Act, are to remain in force even after this Act comes into effect. machine translation, not official --- ## Cites - suppl-3381-65/par-19: 農業協同組合合併助成法（昭和三十六年法律第四十八号）第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3381-65/par-22: 附則第四項 → 租税特別措置法 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-3381-65/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-4 - suppl-3381-65/par-22: 附則第十五項 → 租税特別措置法 附則第十五項 (Supplementary Provisions, paragraph (15)), suppl-3381-65/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-15 - suppl-3381-65/par-22: 附則第十七項 → 租税特別措置法 附則第十七項 (Supplementary Provisions, paragraph (17)), suppl-3381-65/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-17 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3381-65/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-3381-65/par-22 --- ## 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-20261007T211206-262, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-263, 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