# 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-3451-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-31 - 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 昭和四五年四月二四日法律第三一号 suppl-3451-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31 **第一項** この法律は、公布の日から施行する。ただし、附則第四項の規定は地方交付税法の一部を改正する法律（昭和四十五年法律第五十一号）の施行の日から、附則第七項及び第八項の規定は租税特別措置法の一部を改正する法律（昭和四十五年法律第三十八号）の施行の日から施行する。 suppl-3451-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of paragraph (4) of the Supplementary Provisions come into effect on the date on which the Act Partially Amending the Local Allocation Tax Act (Act No. 51 of 1970) comes into effect, and the provisions of paragraphs (7) and (8) of the Supplementary Provisions come into effect on the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 38 of 1970) comes into effect. machine translation, not official **第八項** 改正後の租税特別措置法第十二条の二及び第四十五条の規定は、個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）の昭和四十五年五月一日以後に取得し、又は製作し、若しくは建設した改正後の租税特別措置法第十二条の二第一項又は第四十五条第一項に規定する工業用機械等について適用する。 suppl-3451-31/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31/par-8 The provisions of Articles 12-2 and 45 of the Act on Special Measures Concerning Taxation as amended apply to industrial machinery, etc. prescribed in Article 12-2, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation as amended that an individual or corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) has acquired, manufactured or constructed on or after May 1, 1970. machine translation, not official --- ## Cites - suppl-3451-31/par-1: 第八項 → 租税特別措置法 附則第八項 (Supplementary Provisions, paragraph (8)), suppl-3451-31/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一項（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-31/par-1 --- ## 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-20261007T211206-276, 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