# 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-3441-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-38 - 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 昭和四四年六月三日法律第三八号 suppl-3441-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3441-38/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-1 **第一項** この法律は、都市計画法の施行の日から施行する。 suppl-3441-38/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-1/par-1 This Act comes into effect on the date on which the City Planning Act comes into effect. machine translation, not official ### 第二十二条（地方自治法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Local Autonomy Act, etc. caption: machine translation, not official suppl-3441-38/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22 **第一項** 附則第四条第一項に規定する市街地改造事業並びに同条第二項に規定する防災建築街区造成組合、防災建築街区造成事業及び防災建築物に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。 suppl-3441-38/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1 With regard to urban area improvement projects prescribed in Article 4, paragraph (1) of the Supplementary Provisions, and disaster-prevention building block development associations, disaster-prevention building block development projects and disaster-prevention buildings prescribed in paragraph (2) of that Article, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act, the provisions then in force continue to govern: machine translation, not official **一から四まで** 略 suppl-3441-38/art-22/par-1/item-1-to-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22/par-1/item-1-to-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1/item-1-to-4 Omitted machine translation, not official **五** 租税特別措置法 suppl-3441-38/art-22/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1/item-5 Act on Special Measures Concerning Taxation machine translation, not official **第二項** 前項の場合において、この法律の施行後の不動産の取得について附則第十条の規定による改正前の地方税法第七十三条の十四第七項の規定を適用するときは、同項中「その者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に所有していた不動産の固定資産課税台帳に登録された価格（当該不動産の価格が固定資産課税台帳に登録されていない場合にあつては、政令で定めるところにより、道府県知事が第三百八十八条第一項の固定資産評価基準によつて決定した価格）に相当する額を」とあるのは、「当該建築施設の部分の価格に同法第四十六条（防災建築街区造成法第五十五条第一項において準用する場合を含む。）の規定により確定した当該建築施設の部分の価額に対するその者が市街地改造事業又は防災建築街区造成事業を施行する土地の区域内に有していた土地、借地権又は建築物の対償の額の割合を乗じて得た額を当該建築施設の部分の」とする。 suppl-3441-38/art-22/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-2 In the case referred to in the preceding paragraph, where the provisions of Article 73-14, paragraph (7) of the Local Tax Act prior to the amendment by the provisions of Article 10 of the Supplementary Provisions are applied to the acquisition of real property after this Act comes into effect, the phrase "an amount equivalent to the price registered in the fixed asset tax ledger of the real property that the person owned within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented (or, if the price of that real property is not registered in the fixed asset tax ledger, the price determined by the prefectural governor in accordance with the fixed asset evaluation standards referred to in Article 388, paragraph (1), as specified by Cabinet Order)" in that paragraph is deemed to be replaced with "the amount obtained by multiplying the price of that portion of the building facilities by the ratio of the amount of the consideration for the land, leasehold or buildings that the person held within the area of land on which the urban area improvement project or disaster-prevention building block development project is implemented to the value of that portion of the building facilities fixed pursuant to the provisions of Article 46 of that Act (including as applied mutatis mutandis pursuant to Article 55, paragraph (1) of the Disaster-Prevention Building Block Development Act), in respect of that portion of the building facilities". machine translation, not official --- ## Cites - suppl-3441-38/art-22/par-2: 前項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-3441-38/art-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第二項（地方自治法等の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-38/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-38/art-22/par-2 --- ## 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-20261007T211206-275, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-276, 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