# 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-3601-7/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-3601-7/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/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-3601-7/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1 **第一項** この法律は、昭和六十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-3601-7/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1 This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates set forth in those items: machine translation, not official **一** 第一条中租税特別措置法の目次の改正規定（「第四十一条の十六」を「第四十一条の十五」に改める部分に限る。）、同法第三条から第三条の三までの改正規定、同法第三条の三の次に一条を加える改正規定、同法第四条、第八条の二から第九条の二まで、第三十七条の十及び第四十一条の十二の改正規定、同法第四十一条の十六を削る改正規定並びに第二条の規定並びに附則第三条、第四条、第七条、第二十七条から第三十一条まで、第三十四条及び第三十五条の規定　昭和六十一年一月一日 suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1/item-1 in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-16" with "Article 41-15"), the provisions amending Articles 3 through 3-3 of that Act, the provisions adding one Article after Article 3-3 of that Act, the provisions amending Article 4, Articles 8-2 through 9-2, Article 37-10, and Article 41-12 of that Act, and the provisions deleting Article 41-16 of that Act, and the provisions of Article 2, as well as the provisions of Articles 3, 4, and 7, Articles 27 through 31, and Articles 34 and 35 of the Supplementary Provisions: January 1, 1986. machine translation, not official **二** 第一条中租税特別措置法第十二条の二の改正規定（同条を第十二条の三とする部分に限る。）、同法第十二条の次に一条を加える改正規定、同法第十八条第一項に一号を加える改正規定、同法第四十五条の二の改正規定（同条を第四十五条の三とする部分に限る。）、同法第四十五条の次に一条を加える改正規定、同法第五十二条第一項に一号を加える改正規定及び同法第六十六条の十第一項に一号を加える改正規定並びに附則第八条第十一項及び第十六条第十項の規定　中小企業技術開発促進臨時措置法（昭和六十年法律第五十五号）の施行の日 suppl-3601-7/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1/item-2 in Article 1, the provisions amending Article 12-2 of the Act on Special Measures Concerning Taxation (limited to the part renumbering that Article as Article 12-3), the provisions adding one Article after Article 12 of that Act, the provisions adding one item to Article 18, paragraph (1) of that Act, the provisions amending Article 45-2 of that Act (limited to the part renumbering that Article as Article 45-3), the provisions adding one Article after Article 45 of that Act, the provisions adding one item to Article 52, paragraph (1) of that Act and the provisions adding one item to Article 66-10, paragraph (1) of that Act, as well as the provisions of Article 8, paragraph (11) and Article 16, paragraph (10) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Technological Development by Small and Medium-Sized Enterprises (Act No. 55 of 1985) comes into effect. machine translation, not official --- ## Cites - suppl-3601-7/art-1/par-1/item-1: 第七条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-3601-7/art-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7 - suppl-3601-7/art-1/par-1/item-1: 附則第三条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-3601-7/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-3 - suppl-3601-7/art-1/par-1/item-1: 第四条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3601-7/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4 - suppl-3601-7/art-1/par-1/item-2: 附則第八条第十一項 → 租税特別措置法 附則第八条第十一項 (Supplementary Provisions, Article 8, paragraph (11)), suppl-3601-7/art-8/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-8/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-11 - suppl-3601-7/art-1/par-1/item-2: 第十六条第十項 → 租税特別措置法 附則第十六条第十項 (Supplementary Provisions, Article 16, paragraph (10)), suppl-3601-7/art-16/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-16/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-16/par-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-7 --- ## 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-20261007T211206-326, 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