# 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-3421-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-14 - 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 昭和四二年五月三〇日法律第一四号 suppl-3421-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-14/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-1 **第一項** この法律は、昭和四十二年六月一日から施行する。 suppl-3421-14/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-1/par-1 This Act comes into effect on June 1, 1967. machine translation, not official ### 第三条（酒税法等の一部改正に伴う一般的経過措置） — General Transitional Measures Accompanying the Partial Amendment of the Liquor Tax Act, etc. caption: machine translation, not official suppl-3421-14/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-3 **第一項** 改正前の酒税法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。）、砂糖消費税法第十五条第三項（同法第十六条第三項若しくは第十八条第三項又は租税特別措置法第九十一条第三項において準用する場合を含む。）、物品税法第十七条第三項（同法第十九条第三項、第二十二条第三項又は第二十六条第三項において準用する場合を含む。）、揮発油税法第十四条第三項（同法第十五条第三項又は租税特別措置法第九十条第三項において準用する場合を含む。）、石油ガス税法第十一条第三項（同法第十二条第三項において準用する場合を含む。）、トランプ類税法第十五条第三項（同法第十六条第三項において準用する場合を含む。）又は租税特別措置法第八十八条の二第三項に規定する期限が、施行日以後に到来する場合におけるこれらの規定に規定する書類の提出については、なお従前の例による。 suppl-3421-14/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-14/art-3/par-1 With regard to the submission of the documents prescribed in the following provisions in the case where the deadline prescribed in them falls on or after the Effective Date, the provisions then in force continue to govern: Article 28, paragraph (3) of the Liquor Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act), Article 15, paragraph (3) of the Sugar Excise Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 18, paragraph (3) of that Act or Article 91, paragraph (3) of the Act on Special Measures Concerning Taxation), Article 17, paragraph (3) of the Commodity Tax Act (including as applied mutatis mutandis pursuant to Article 19, paragraph (3), Article 22, paragraph (3) or Article 26, paragraph (3) of that Act), Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) of that Act or Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation), Article 11, paragraph (3) of the Liquefied Petroleum Gas Tax Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (3) of that Act), Article 15, paragraph (3) of the Playing Cards Tax Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of that Act) or Article 88-2, paragraph (3) of the Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-3421-14/art-3/par-1: 揮発油税法第十四条第三項 → e-Gov law 332AC0000000055, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection - suppl-3421-14/art-3/par-1: 同法第十五条第三項 → e-Gov law 332AC0000000055, 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — not held in this collection - suppl-3421-14/art-3/par-1: 石油ガス税法第十一条第三項 → e-Gov law 340AC0000000156, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection - suppl-3421-14/art-3/par-1: 同法第十二条第三項 → e-Gov law 340AC0000000156, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection --- ## 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-20261007T211206-269, 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