# 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-3421-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-56 - 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 昭和四二年七月一三日法律第五六号 suppl-3421-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-56/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第六条及び附則第十三条から第三十一条までの規定は、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。 suppl-3421-56/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 6 and Articles 13 through 31 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第二十二条（租税特別措置法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3421-56/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-22 **第一項** 附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第三号の二に規定する事業協同組合若しくは事業協同小組合又は同号に規定する法人で小売商業を営むものが同号に規定する小売商業店舗共同化計画に基づいて設置する建物及び建物附属設備の償却限度額の計算については、前条の規定による改正後の租税特別措置法第四十三条第一項の表の第三号の規定にかかわらず、なお従前の例による。 suppl-3421-56/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-22/par-1 With regard to the calculation of the depreciation limit for buildings and building fixtures installed by a business cooperative or minor business cooperative prescribed in Article 3, paragraph (1), item (iii)-2 of the Act on Subsidies for Small and Medium Enterprise Modernization Funds, etc. prior to the amendment by Article 13 of the Supplementary Provisions, or by a corporation prescribed in that item, that engages in retail business, on the basis of the retail store joint operation plan prescribed in that item, notwithstanding the provisions of item (iii) of the table in Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第十三条の規定による改正前の中小企業近代化資金等助成法第三条第一項第四号に規定する事業協同組合等が同号イに掲げる資金の貸付けを受けて作成した同号の工場等集団化計画若しくは店舗集団化計画に基づき取得し若しくは造成した土地又は同条第二項に規定する中小企業共同工場貸与事業により都道府県から譲渡しを受けた土地を当該事業協同組合等からその組合員又は所属員たる中小企業者が取得する場合の当該土地の所有権の移転の登記については、前条の規定による改正後の租税特別措置法第七十八条の三の規定にかかわらず、なお従前の例による。 suppl-3421-56/art-22/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-56/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-56/art-22/par-2 With regard to the registration of transfer of ownership of land in the case where a small and medium sized enterprise that is a member or affiliated member of a business cooperative, etc. prescribed in Article 3, paragraph (1), item (iv) of the Act on Subsidies for Small and Medium Enterprise Modernization Funds, etc. prior to the amendment by Article 13 of the Supplementary Provisions acquires from that business cooperative, etc. land that the business cooperative, etc. acquired or developed on the basis of the plan for grouping factories, etc. or the plan for grouping stores referred to in that item, prepared with a loan of the funds listed in (a) of that item, or land that it received by transfer from a prefecture through the business of leasing joint factories to small and medium sized enterprises prescribed in paragraph (2) of that Article, notwithstanding the provisions of Article 78-3 of the Act on Special Measures Concerning Taxation as amended by the preceding Article, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-271, 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