# 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-3631-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-49 - 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 昭和六三年五月二〇日法律第四九号 suppl-3631-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49 **第一項** この法律は、公布の日から起算して六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-3631-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official **第五項** 前項の規定による改正後の租税特別措置法（以下この項において「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、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。以下この項において同じ。）がこの法律の施行の日以後に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二号の二又は第四十七条第三項第二号の二に掲げる建築物について適用し、個人又は法人が同日前に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-3631-49/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49/par-5 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 paragraph (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph) apply to buildings listed in Article 14, paragraph (3), item (ii)-2 or Article 47, paragraph (3), item (ii)-2 of the New Act on Special Measures Concerning Taxation 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 paragraph) acquires or newly builds on or after the date on which this Act comes into effect, 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 --- ## Cites - suppl-3631-49/par-5: この項 → 租税特別措置法 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-3631-49/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49/par-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五項（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-3631-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-49/par-5 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-342, 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