# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3481-16/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1
- 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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-16/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
<sup>suppl-3481-16/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the dates set forth in those items:
<sup>machine translation, not official</sup>

  **一**  第十一条第一項の表に一号を加える改正規定及び第四十三条第一項の表に一号を加える改正規定　中小小売商業振興法の施行の日
  <sup>suppl-3481-16/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-1</sup>
  the provisions adding one item to the table in Article 11, paragraph (1) and the provisions adding one item to the table in Article 43, paragraph (1): the date on which the Small and Medium-sized Retail Business Promotion Act comes into effect;
  <sup>machine translation, not official</sup>

  **二**  第三十四条第二項第一号及び第六十五条の三第一項第一号の改正規定中地域振興整備公団に係る部分　工業再配置・産炭地域振興公団法の一部を改正する法律（昭和四十九年法律第六十九号）の施行の日
  <sup>suppl-3481-16/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-2</sup>
  the part of the provisions amending Article 34, paragraph (2), item (i) and Article 65-3, paragraph (1), item (i) that relates to the Japan Regional Development Corporation: the date on which the Act Partially Amending the Industrial Relocation and Coal Mining Area Development Corporation Act (Act No. 69 of 1974) comes into effect;
  <sup>machine translation, not official</sup>

  **三**  第三十四条の二第二項に二号を加える改正規定中同項第五号に係る部分及び第六十五条の四第一項に二号を加える改正規定中同項第五号に係る部分　公共用飛行場周辺における航空機騒音による障害の防止等に関する法律の一部を改正する法律（昭和四十九年法律第八号）の施行の日
  <sup>suppl-3481-16/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-3</sup>
  the part of the provisions adding two items to Article 34-2, paragraph (2) that relates to item (v) of that paragraph and the part of the provisions adding two items to Article 65-4, paragraph (1) that relates to item (v) of that paragraph: the date on which the Act Partially Amending the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 8 of 1974) comes into effect;
  <sup>machine translation, not official</sup>

  **四**  第六十六条の十第一項の改正規定　石炭鉱業合理化臨時措置法等の一部を改正する法律（昭和四十八年法律第二十八号）附則第一項第二号に掲げる日
  <sup>suppl-3481-16/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-4</sup>
  the provisions amending Article 66-10, paragraph (1): the date listed in paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Temporary Measures for the Rationalization of the Coal Mining Industry, etc. (Act No. 28 of 1973).
  <sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 租税特別措置法 附則第十八条第一項（法人のその他の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18/par-1

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## 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-20261007T211206-284, 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