# 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-3631-4/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-3631-4/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/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.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3631-4/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1
**第一項** この法律は、昭和六十三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-3631-4/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1
This Act comes into effect on April 1, 1988; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
machine translation, not official
**一** 第十八条第一項に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第五十五条の四第一項の表の第一号から第三号までの改正規定、同表に次のように加える改正規定及び第六十六条の十第一項に一号を加える改正規定 異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（昭和六十三年法律第十七号）の施行の日
suppl-3631-4/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1/item-1
the provisions adding one item to Article 18, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions amending items (i) through (iii) of the table in Article 55-4, paragraph (1), the provisions adding the following to that table, and the provisions adding one item to Article 66-10, paragraph (1): the date on which the Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) comes into effect;
machine translation, not official
**二** 第四十四条の四を第四十四条の五とし、第四十四条の三を第四十四条の四とし、第四十四条の二の次に一条を加える改正規定 地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）の施行の日
suppl-3631-4/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1/item-2
the provisions renumbering Article 44-4 as Article 44-5 and Article 44-3 as Article 44-4 and adding one Article after Article 44-2: the date on which the Act on the Promotion of the Agglomeration of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 32 of 1988) comes into effect.
machine translation, not official
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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-20261007T211206-339, 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