# 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-3601-30`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-30
- 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 昭和六〇年五月一日法律第三〇号
<sup>suppl-3601-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30 · https://japanlaw.org/l/332AC0000000026/suppl-3601-30</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3601-30/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-30/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、題名の改正規定、目次の改正規定、第一条の改正規定、第二章の章名の改正規定、第三条の次に一条を加える改正規定及び第四条第一項の改正規定並びに附則第五条、第六条及び第十一条の規定は、昭和六十一年四月一日から施行する。
<sup>suppl-3601-30/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-30/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-30/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions amending the title, the provisions amending the table of contents, the provisions amending Article 1, the provisions amending the title of Chapter II, the provisions adding one Article after Article 3 and the provisions amending Article 4, paragraph (1), and the provisions of Articles 5, 6 and 11 of the Supplementary Provisions come into effect on April 1, 1986.
<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-20261007T211206-330, 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