# 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-4011-12/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-4011-12/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4011-12/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1 **第一項** この法律は、平成元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-4011-12/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1 This Act comes into effect on April 1, 1989; 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** 第十条の四第一項の表の第一号の改正規定、同表の第四号を同表の第五号とし、同表の第三号の次に一号を加える改正規定、第十八条第一項に一号を加える改正規定、第四十二条の七第一項の表の第一号の改正規定、同表の第四号を同表の第五号とし、同表の第三号の次に一号を加える改正規定、第四十四条の四第一項の表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、第六十六条の十第一項に一号を加える改正規定、第六十六条の十三第一項の改正規定（「次項」を「第三項」に、「この条」を「この項及び第三項」に改める部分に限る。）、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定及び第八十一条第一項の改正規定（「認定された日から五年以内にされたものに限る。）」の下に「、特定農産加工業経営改善臨時措置法第三条第二項若しくは第四条第一項の規定による承認（同法の施行の日の翌日から平成二年三月三十一日までの間にされたものに限る。）」を加える部分に限る。）並びに附則第四条第二項、第五条第十三項、第九条第二項、第十条第七項及び第十九項並びに第十三条第二項の規定　特定農産加工業経営改善臨時措置法（平成元年法律第六十五号）の施行の日 suppl-4011-12/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-1 the provisions amending item (i) of the table in Article 10-4, paragraph (1), the provisions renumbering item (iv) of that table as item (v) of that table and adding one item after item (iii) of that table, the provisions adding one item to Article 18, paragraph (1), the provisions amending item (i) of the table in Article 42-7, paragraph (1), the provisions renumbering item (iv) of that table as item (v) of that table and adding one item after item (iii) of that table, the provisions adding one item to the table in Article 44-4, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions adding one item to Article 66-10, paragraph (1), the provisions amending Article 66-13, paragraph (1) (limited to the part replacing "the following paragraph" with "paragraph (3)" and "this Article" with "this paragraph and paragraph (3)"), the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, and the provisions amending Article 81, paragraph (1) (limited to the part adding ", approval under the provisions of Article 3, paragraph (2) or Article 4, paragraph (1) of the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (limited to approval given during the period from the day following the date on which that Act comes into effect to March 31, 1990)" after "limited to that given within five years from the date of certification)"), and the provisions of Article 4, paragraph (2), Article 5, paragraph (13), Article 9, paragraph (2), Article 10, paragraphs (7) and (19) and Article 13, paragraph (2) of the Supplementary Provisions: the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 65 of 1989) comes into effect; machine translation, not official **二** 第十三条の二第一項第二号の改正規定（「昭和六十四年三月三十一日」を「平成三年三月三十一日」に改める部分を除く。）、第十八条第一項第三号の改正規定、第四十六条第一項第二号の改正規定（「昭和六十四年三月三十一日」を「平成三年三月三十一日」に改める部分を除く。）、第五十二条第一項第三号の改正規定、第六十六条の十第一項第三号の改正規定及び第八十一条第一項の改正規定（「若しくは中小企業近代化促進法」を「、中小企業近代化促進法」に改め、「承認がされた日から五年以内にされたものに限る。）」の下に「若しくは繊維工業構造改善臨時措置法第四条第四項若しくは第五条第一項の規定による承認（繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号）の施行の日の翌日から平成二年三月三十一日までの間にされたものに限る。）」を加える部分に限る。）並びに附則第五条第十二項、第十条第十八項及び第十三条第一項の規定　繊維工業構造改善臨時措置法の一部を改正する法律（平成元年法律第十九号。以下「繊維工業構造改善臨時措置法改正法」という。）の施行の日 suppl-4011-12/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-2 the provisions amending Article 13-2, paragraph (1), item (ii) (excluding the part replacing "March 31, 1989" with "March 31, 1991"), the provisions amending Article 18, paragraph (1), item (iii), the provisions amending Article 46, paragraph (1), item (ii) (excluding the part replacing "March 31, 1989" with "March 31, 1991"), the provisions amending Article 52, paragraph (1), item (iii), the provisions amending Article 66-10, paragraph (1), item (iii), and the provisions amending Article 81, paragraph (1) (limited to the part replacing "or the Small and Medium Sized Enterprise Modernization Promotion Act" with ", the Small and Medium Sized Enterprise Modernization Promotion Act" and adding "or approval under the provisions of Article 4, paragraph (4) or Article 5, paragraph (1) of the Act on Temporary Measures for Structural Improvement of the Textile Industry (limited to approval given during the period from the day following the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989) comes into effect to March 31, 1990)" after "limited to that given within five years from the date on which the approval was given)"), and the provisions of Article 5, paragraph (12), Article 10, paragraph (18) and Article 13, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 19 of 1989; hereinafter referred to as the "Textile Industry Structural Improvement Act Amendment Act") comes into effect; machine translation, not official **三** 第六章第一節中第八十六条の二の次に三条を加える改正規定（第八十六条の五に係る部分に限る。）　平成二年一月一日 suppl-4011-12/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-3 the provisions adding three Articles after Article 86-2 in Chapter VI, Section 1 (limited to the part concerning Article 86-5): January 1, 1990. machine translation, not official --- ## Cites - suppl-4011-12/art-1/par-1/item-1: 第五条第十三項 → 租税特別措置法 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4011-12/art-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-5/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-13 - suppl-4011-12/art-1/par-1/item-1: 第九条第二項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4011-12/art-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-9/par-2 - suppl-4011-12/art-1/par-1/item-1: 第十九項 → 租税特別措置法 附則第十条第十九項 (Supplementary Provisions, Article 10, paragraph (19)), suppl-4011-12/art-10/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-10/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-19 - suppl-4011-12/art-1/par-1/item-1: 第十条第七項 → 租税特別措置法 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-4011-12/art-10/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-7 - suppl-4011-12/art-1/par-1/item-1: 附則第四条第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4011-12/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-4/par-2 - suppl-4011-12/art-1/par-1/item-1: 第十三条第二項 → 租税特別措置法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4011-12/art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13/par-2 - suppl-4011-12/art-1/par-1/item-2: 附則第五条第十二項 → 租税特別措置法 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4011-12/art-5/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-5/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-12 - suppl-4011-12/art-1/par-1/item-2: 第十条第十八項 → 租税特別措置法 附則第十条第十八項 (Supplementary Provisions, Article 10, paragraph (18)), suppl-4011-12/art-10/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-10/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-10/par-18 - suppl-4011-12/art-1/par-1/item-2: 第十三条第一項 → 租税特別措置法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4011-12/art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13/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-20261007T211206-344, 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