# 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-3591-71`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3591-71
- 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 昭和五九年八月一〇日法律第七一号
<sup>suppl-3591-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-71/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-1</sup>

**第一項**  この法律は、昭和六十年四月一日から施行する。
<sup>suppl-3591-71/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-1/par-1</sup>
This Act comes into effect as of April 1, 1985.
<sup>machine translation, not official</sup>

### 第十三条（出資の受入れ、預り金及び金利等の取締りに関する法律等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Regulating the Receipt of Contributions, Receipt of Deposits, and Interest Rates, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-71/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13</sup>

**第一項**  附則第二条に規定する塩業組合に関しては、この法律の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-3591-71/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13/par-1</sup>
With regard to salt industry associations prescribed in Article 2 of the Supplementary Provisions, notwithstanding the provisions of the following Acts as amended by the provisions of this Act, the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3591-71/art-13/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  租税特別措置法
  <sup>suppl-3591-71/art-13/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-13/par-1/item-2</sup>
  Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

### 第二十七条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-3591-71/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-27</sup>

**第一項**  附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-3591-71/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3591-71/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3591-71/art-27/par-1</sup>
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<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-20261007T211206-325, translated 2026-10-08
- claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07