# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（印紙税の特例に関する経過措置） — address `suppl-3631-109/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79 - 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. --- ### 第七十九条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax caption: machine translation, not official suppl-3631-109/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79 **第一項** 第十条の規定の施行前に課した、又は課すべきであつた旧租税特別措置法第九十三条の二に規定する物品切手に係る印紙税については、なお従前の例による。 suppl-3631-109/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79/par-1 With regard to stamp tax on gift certificates prescribed in Article 93-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before the provisions of Article 10 come into effect, the provisions then in force continue to govern. machine translation, not official **第二項** 第十条の規定の施行前にした行為及び前項の規定によりなお従前の例によることとされる印紙税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3631-109/art-79/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79/par-2 The provisions then in force continue to govern the application of penal provisions to acts committed before the provisions of Article 10 come into effect and to acts committed after the provisions of that Article come into effect with respect to stamp tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3631-109/art-79/par-2: 前項 → 租税特別措置法 附則第七十九条第一項 (Supplementary Provisions, Article 79, paragraph (1)), suppl-3631-109/art-79/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第七十九条第二項（印紙税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-79/par-2 --- ## 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-20261007T211206-344, 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