# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（間接税に関する経過措置） — address `suppl-3461-22/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20 - 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. --- ### 第二十条（間接税に関する経過措置） — Transitional Measures Concerning Indirect Taxes caption: machine translation, not official suppl-3461-22/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20 **第一項** 施行日前に課した、又は課すべきであつた物品税及び砂糖消費税については、なお従前の例による。 suppl-3461-22/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20/par-1 The provisions then in force continue to govern commodity tax and sugar excise tax that was imposed, or that should have been imposed, before the Effective Date. machine translation, not official **第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる砂糖消費税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3461-22/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20/par-2 The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to sugar excise tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3461-22/art-20/par-2: 前項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3461-22/art-20/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十条第二項（間接税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-20/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-20261007T211206-280, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07