# 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-3501-16/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-3501-16/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3501-16/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1 **第一項** この法律は、昭和五十年四月一日から施行する。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。 suppl-3501-16/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1 This Act comes into effect on April 1, 1975; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items: machine translation, not official **一** 次に掲げる規定　中小企業近代化促進法の一部を改正する法律（昭和五十年法律第五十一号）の施行の日 suppl-3501-16/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-1 the following provisions: the day on which the Act Partially Amending the Act on Promotion of Modernization of Small and Medium-Sized Enterprises (Act No. 51 of 1975) comes into effect; machine translation, not official **イ** 第十六条の二、第十八条第一項、第五十一条の二、第五十二条第一項及び第六十六条の五第一項の改正規定並びに附則第二十九条中第二十一条の改正規定 suppl-3501-16/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-1/sub-1 the provisions amending Article 16-2, Article 18, paragraph (1), Article 51-2, Article 52, paragraph (1) and Article 66-5, paragraph (1), and the provisions in Article 29 of the Supplementary Provisions amending Article 21; machine translation, not official **ロ** 第十三条の二第一項、第四十五条の三第一項、第六十六条第一項第二号、第六十六条の三及び第八十一条の改正規定（「昭和五十年三月三十一日」を改める部分を除く。） suppl-3501-16/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-1/sub-2 the provisions amending Article 13-2, paragraph (1), Article 45-3, paragraph (1), Article 66, paragraph (1), item (ii), Article 66-3 and Article 81 (excluding the parts amending "March 31, 1975"); machine translation, not official **二** 次に掲げる規定　都市再開発法の一部を改正する法律（昭和五十年法律第六十六号）の施行の日 suppl-3501-16/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2 the following provisions: the day on which the Act Partially Amending the Urban Renewal Act (Act No. 66 of 1975) comes into effect; machine translation, not official **イ** 第三十三条第一項第一号及び第三号の二、第三十三条の三第二項及び第三項、第三十三条の六第一項並びに第六十四条第一項第三号の二の改正規定並びに第三十三条の四第一項の改正規定（同項各号の改正規定を除く。）及び第六十五条第五項の改正規定（「第一項第三号」及び「次条第一項、第二項及び第七項」を改める部分を除く。） suppl-3501-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2/sub-1 the provisions amending Article 33, paragraph (1), items (i) and (iii)-2, Article 33-3, paragraphs (2) and (3), Article 33-6, paragraph (1) and Article 64, paragraph (1), item (iii)-2, the provisions amending Article 33-4, paragraph (1) (excluding the provisions amending the items of that paragraph), and the provisions amending Article 65, paragraph (5) (excluding the parts amending "paragraph (1), item (iii)" and "paragraphs (1), (2) and (7) of the following Article"); machine translation, not official **ロ** 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第一種市街地再開発事業に係る部分 suppl-3501-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2/sub-2 the parts of the provisions amending Article 34, paragraph (2), item (i) and Article 65-3, paragraph (1), item (i) that concern type 1 urban redevelopment projects; machine translation, not official **ハ** 第三十四条の二第二項に三号を加える改正規定中同項第十二号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第十二号に係る部分のうち、都市再開発法第七条の六第三項に係るもの並びに第六十五条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のうち第二種市街地再開発事業に係るもの suppl-3501-16/art-1/par-1/item-2/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2/sub-3 of the part concerning item (xii) of Article 34-2, paragraph (2) in the provisions adding three items to that paragraph and the part concerning item (xii) of Article 65-4, paragraph (1) in the provisions adding three items to that paragraph, the portions concerning Article 7-6, paragraph (3) of the Urban Renewal Act, and, of the part concerning item (v) of Article 65, paragraph (1) in the provisions adding two items to that paragraph, the portion concerning type 2 urban redevelopment projects; machine translation, not official **三** 次に掲げる規定　大都市地域における住宅地等の供給の促進に関する特別措置法の施行の日 suppl-3501-16/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3 the following provisions: the day on which the Act on Special Measures concerning Promotion of Supply of Housing Lands, etc. in Urban Districts comes into effect; machine translation, not official **イ** 第六十五条第一項各号列記以外の部分の改正規定及び同条第二項第一号の改正規定 suppl-3501-16/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3/sub-1 the provisions amending the part of Article 65, paragraph (1) other than its items, and the provisions amending paragraph (2), item (i) of that Article; machine translation, not official **ロ** 第三十三条第一項第三号、第三十四条第二項第一号、第六十四条第一項第三号及び第六十五条の三第一項第一号の改正規定中住宅街区整備事業に係る部分並びに第三十三条の三第一項の改正規定中住宅街区整備事業及び大都市地域住宅地供給促進法第二十一条第一項に係る部分 suppl-3501-16/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3/sub-2 the parts of the provisions amending Article 33, paragraph (1), item (iii), Article 34, paragraph (2), item (i), Article 64, paragraph (1), item (iii) and Article 65-3, paragraph (1), item (i) that concern residential block improvement projects, and the parts of the provisions amending Article 33-3, paragraph (1) that concern residential block improvement projects and Article 21, paragraph (1) of the Urban Districts Housing Land Supply Promotion Act; machine translation, not official **ハ** 第三十四条の二第二項に三号を加える改正規定中同項第十二号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第十二号に係る部分のうち、大都市地域住宅地供給促進法第八条第三項及び第二十一条第一項に係るもの並びに第六十五条第一項に二号を加える改正規定中同項第四号に係る部分のうち住宅街区整備事業に係るもの suppl-3501-16/art-1/par-1/item-3/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-3/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-3/sub-3 of the part concerning item (xii) of Article 34-2, paragraph (2) in the provisions adding three items to that paragraph and the part concerning item (xii) of Article 65-4, paragraph (1) in the provisions adding three items to that paragraph, the portions concerning Article 8, paragraph (3) and Article 21, paragraph (1) of the Urban Districts Housing Land Supply Promotion Act, and, of the part concerning item (iv) of Article 65, paragraph (1) in the provisions adding two items to that paragraph, the portion concerning residential block improvement projects; machine translation, not official **四** 次に掲げる規定　農業振興地域の整備に関する法律の一部を改正する法律（昭和五十年法律第三十九号）の施行の日 suppl-3501-16/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4 the following provisions: the day on which the Act Partially Amending the Act on Establishment of Agricultural Promotion Regions (Act No. 39 of 1975) comes into effect; machine translation, not official **イ** 第三十四条の三第二項第一号の改正規定及び第七十七条の四の改正規定（「五年」を改める部分を除く。） suppl-3501-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4/sub-1 the provisions amending Article 34-3, paragraph (2), item (i) and the provisions amending Article 77-4 (excluding the part amending "five years"); machine translation, not official **ロ** 第三十三条の二第一項第二号及び第六十五条第一項第二号の改正規定中農業振興地域の整備に関する法律第十三条の二第一項に係る部分 suppl-3501-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4/sub-2 the parts of the provisions amending Article 33-2, paragraph (1), item (ii) and Article 65, paragraph (1), item (ii) that concern Article 13-2, paragraph (1) of the Act on Establishment of Agricultural Promotion Regions; machine translation, not official **ハ** 第三十四条の三第二項に二号を加える改正規定中同項第六号に係る部分 suppl-3501-16/art-1/par-1/item-4/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-4/sub-3 the part concerning item (vi) of Article 34-3, paragraph (2) in the provisions adding two items to that paragraph. machine translation, not official --- ## Cites - suppl-3501-16/art-1/par-1/item-2/sub-3: 都市再開発法第七条の六第三項 → e-Gov law 344AC0000000038, 第七条の六第三項 (Article 7-6, paragraph (3)), art-7-6/par-3 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十五条第二項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-2 - 租税特別措置法 附則第十八条第一項（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-18/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-20261007T211206-291, 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