# 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-3401-138`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-138
- 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 昭和四〇年六月二九日法律第一三八号
<sup>suppl-3401-138 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138</sup>

**第一項**  この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。ただし、次の各号に掲げる規定は、公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。
<sup>suppl-3401-138/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation:
<sup>machine translation, not official</sup>

**一**  第一条の規定
<sup>suppl-3401-138/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1/item-1</sup>
the provisions of Article 1;
<sup>machine translation, not official</sup>

**二**  第二条中首都圏市街地開発区域整備法の題名並びに同法第一条から第三条まで、第四条第一項第一号及び第二号並びに第三十一条から第三十五条までの改正規定（第三十三条の次に一条を加える改正規定を含み、第三条に二項を加える改正規定及び第三十五条の次に一条を加える改正規定を除く。）
<sup>suppl-3401-138/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1/item-2</sup>
the provisions in Article 2 amending the title of the Act on the Development of Urban Development Areas in the National Capital Region and Articles 1 through 3, Article 4, paragraph (1), items (i) and (ii), and Articles 31 through 35 of that Act (including the provisions adding one Article after Article 33, and excluding the provisions adding two paragraphs to Article 3 and the provisions adding one Article after Article 35);
<sup>machine translation, not official</sup>

**三**  附則第五項及び附則第七項から第十項までの規定
<sup>suppl-3401-138/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-138/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-138/par-1/item-3</sup>
the provisions of paragraph (5) and paragraphs (7) through (10) of the Supplementary Provisions.
<sup>machine translation, not official</sup>

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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-20261007T211206-267, 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