# 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-3551-9/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-3551-9/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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-3551-9/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1 **第一項** この法律は、昭和五十五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、当該各号に定める日から施行する。 suppl-3551-9/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1 This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 目次の改正規定（「第四十一条の十五」を「第四十一条の十六」に改める部分に限る。）、第四条に七項を加える改正規定及び第二章第六節に一条を加える改正規定　昭和五十八年一月一日 suppl-3551-9/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-1 the amending provisions of the table of contents (limited to the part replacing "Article 41-15" with "Article 41-16"), the amending provisions adding seven paragraphs to Article 4, and the amending provisions adding one Article to Chapter II, Section 6: January 1, 1983; machine translation, not official **二** 第二十九条、第二十九条の三及び第四十一条から第四十一条の七までの改正規定並びに附則第十一条から第十四条までの規定　昭和五十六年一月一日 suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-2 the amending provisions of Article 29, Article 29-3 and Articles 41 through 41-7, and the provisions of Articles 11 through 14 of the Supplementary Provisions: January 1, 1981. machine translation, not official --- ## Cites - suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3551-9/art-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11 - suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3551-9/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-14 - suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3551-9/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-12 - suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3551-9/art-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3551-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13 --- ## 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-20261007T211206-309, 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