# 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-3631-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-84 - 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 昭和六三年六月一八日法律第八四号 suppl-3631-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-84/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3631-84/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第六条（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-3631-84/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6 **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。）第十二条第一項又は第四十五条第一項の規定は、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。以下この条において同じ。）が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの規定に規定する工業用機械等について適用し、個人又は法人が施行日前に取得等をした前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第十二条第一項又は第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。 suppl-3631-84/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-1 The provisions of Article 12, paragraph (1) or Article 45, paragraph (1) 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 industrial machinery, etc. prescribed in those provisions for which 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) makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where an individual or a corporation uses for its business industrial machinery, etc. prescribed in Article 12, paragraph (1) or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第三十四条の三第二項第三号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行つた旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。 suppl-3631-84/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-2 The provisions of Article 34-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第三十七条第一項の表の第八号又は第六十五条の七第一項の表の第八号の規定は、個人又は法人が施行日以後に行うこれらの規定の上欄に掲げる資産の譲渡に係る所得税又は法人税について適用し、個人又は法人が施行日前に行つた旧租税特別措置法第三十七条第一項の表の第八号又は第六十五条の七第一項の表の第八号の上欄に掲げる資産の譲渡に係る所得税又は法人税については、なお従前の例による。 suppl-3631-84/art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-3 The provisions of item (viii) of the table in Article 37, paragraph (1) or item (viii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax or corporation tax on a transfer of assets listed in the left-hand column of those provisions made by an individual or a corporation on or after the Effective Date, and the provisions then in force continue to govern income tax or corporation tax on a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) or item (viii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual or a corporation before the Effective Date. machine translation, not official --- ## Cites - suppl-3631-84/art-6/par-1: この条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3631-84/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-84/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第一項（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-3631-84/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-84/art-6/par-1 --- ## 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-20261007T211206-342, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, 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