# 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-3521-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-11
- 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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## 附　則 昭和五二年三月三一日法律第一一号
<sup>suppl-3521-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11 · https://japanlaw.org/l/332AC0000000026/suppl-3521-11</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3521-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-11/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第六項**  前項の規定による改正後の租税特別措置法第八十一条の規定は、昭和五十二年五月一日以後に受ける同条各号に掲げる事項についての登記につき課されるべき登録免許税について適用し、同日前に受けたこれらの登記につき課された又は課されるべきであつた登録免許税については、なお従前の例による。
<sup>suppl-3521-11/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3521-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-11/par-6</sup>
The provisions of Article 81 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding paragraph apply to registration and license tax to be imposed on registration of the matters listed in the items of that Article received on or after May 1, 1977, and with regard to registration and license tax imposed, or that should have been imposed, on such registration received before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-300, 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