# 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-3631-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-47 - 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. --- ## 附　則 昭和六三年五月一七日法律第四七号 suppl-3631-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-47/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。 suppl-3631-47/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3631-47/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5 **第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第十四条第三項及び第四十七条第三項の規定は、第三条第一項の認定を受けた日以後に個人又は法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が取得又は新築をする新租税特別措置法第十四条第三項第五号又は第四十七条第三項第五号に掲げる建築物で当該認定に係る第三条第一項に規定する宅地開発事業計画に定められた第二条第四項に規定する事業区域内に建築されたものについて適用し、同日前に個人又は法人が取得又は新築をした当該建築物については、なお従前の例による。 suppl-3631-47/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/par-1 The provisions of Article 14, paragraph (3) and Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to buildings listed in Article 14, paragraph (3), item (v) or Article 47, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that are built within a project area prescribed in Article 2, paragraph (4) that is specified in the residential land development project plan prescribed in Article 3, paragraph (1) pertaining to the certification referred to in Article 3, paragraph (1), and that an individual or a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article) acquires or newly builds on or after the date on which that certification is received, and the provisions then in force continue to govern those buildings that an individual or a corporation acquired or newly built before that date. machine translation, not official **第二項** 新租税特別措置法第三十一条の二第二項第六号、第三十四条の二第二項第三号、第三十七条の七第一項第二号、第六十五条の四第一項第三号及び第六十五条の十一第一項第二号の規定は、第三条第一項の認定を受けた日以後に、当該認定に係る第四条第一項第七号に規定する宅地開発事業として行われる一団の宅地の造成に関する事業の用に供するために、個人又は法人が土地又は土地の上に存する権利（この項において「土地等」という。）の譲渡（新租税特別措置法第三十七条の七第一項又は第六十五条の十一第一項に規定する交換を含む。以下この項において同じ。）をする場合について適用し、同日前に個人又は法人が土地等の譲渡をした場合については、なお従前の例による。 suppl-3631-47/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/par-2 The provisions of Article 31-2, paragraph (2), item (vi), Article 34-2, paragraph (2), item (iii), Article 37-7, paragraph (1), item (ii), Article 65-4, paragraph (1), item (iii) and Article 65-11, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to the case where, on or after the date on which the certification referred to in Article 3, paragraph (1) is received, an individual or a corporation makes a transfer (including an exchange prescribed in Article 37-7, paragraph (1) or Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) of land or a right existing on land (referred to as "land, etc." in this paragraph) for use in a project for the development of a single area of residential land that is carried out as a residential land development project prescribed in Article 4, paragraph (1), item (vii) pertaining to that certification, and the provisions then in force continue to govern the case where an individual or a corporation made a transfer of land, etc. before that date. machine translation, not official --- ## Cites - suppl-3631-47/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3631-47/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5 - suppl-3631-47/art-5/par-2: この項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3631-47/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/par-1 - 租税特別措置法 附則第五条第二項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-47/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-47/art-5/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-20261007T211206-341, 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