# 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-4031-16/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-4031-16/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4031-16/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1</sup>

**第一項**  この法律は、平成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。
<sup>suppl-4031-16/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1</sup>
This Act comes into effect on April 1, 1991; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  目次の改正規定（「第九条の二」を「第九条の三」に改める部分、「第二十条の五」を「第二十条の四」に改める部分、「第三十一条の五」を「第三十一条の四」に改める部分、「第八十四条」を「第八十四条の二」に改める部分及び「第九十三条」を「第九十三条・第九十四条」に改める部分を除く。）、第三十一条第一項の改正規定（「以下この条及び次条」を「第三十一条の三」に改める部分を除く。）、第三十一条の四第一項の改正規定（「第三十一条の二、」を削る部分を除く。）、第三十七条第一項の改正規定（同項の表の第四号の改正規定を除く。）、同条第三項及び第四項の改正規定、第三十七条の二第二項第一号の改正規定、第三十七条の三第二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、第三十七条の四の改正規定、第三十七条の五第二項の改正規定、同条第四項の改正規定、同条第五項第二号の改正規定、第四十一条の四から第四十一条の六までの改正規定、「第六節　その他の特例」を削り、第四十一条の六の前に節名を付する改正規定、第六十三条の改正規定、第三章第五節の三中同条の前に一条を加える改正規定、第六十三条の二の改正規定、第六十五条の七第一項の改正規定（「平成三年三月三十一日（次の表の第十七号の上欄に掲げる船舶にあつては、平成八年三月三十一日）」を「平成八年三月三十一日」に改める部分及び「同表の各号」を「次の表の各号」に改める部分並びに同項の表の第四号及び第十二号の改正規定を除く。）、同条第三項の改正規定、同条第十項第二号の改正規定、第六十五条の八第一項の改正規定（「平成三年三月三十一日（前条第一項の表の第十七号の上欄に掲げる船舶にあつては、平成八年三月三十一日）」を「平成八年三月三十一日」に改める部分及び「で同表」を「で前条第一項の表」に改める部分を除く。）、同条第三項の改正規定、同条第七項に後段を加える改正規定、第六十六条から第六十六条の三までの改正規定、第六十六条の前に節名を付する改正規定並びに第七十条の四から第七十条の六までの改正規定並びに附則第七条第一項、第七項、第十六項から第十九項まで及び第二十一項、第十四条、第十五条第七項から第十一項まで並びに第十九条第一項から第十四項までの規定　平成四年一月一日
  <sup>suppl-4031-16/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-1</sup>
  the provisions amending the table of contents (excluding the part replacing "Article 9-2" with "Article 9-3", the part replacing "Article 20-5" with "Article 20-4", the part replacing "Article 31-5" with "Article 31-4", the part replacing "Article 84" with "Article 84-2", and the part replacing "Article 93" with "Articles 93 and 94"), the provisions amending Article 31, paragraph (1) (excluding the part replacing "hereinafter in this Article and the following Article" with "Article 31-3"), the provisions amending Article 31-4, paragraph (1) (excluding the part deleting "Article 31-2,"), the provisions amending Article 37, paragraph (1) (excluding the provisions amending item (iv) of the table in that paragraph), the provisions amending paragraphs (3) and (4) of that Article, the provisions amending Article 37-2, paragraph (2), item (i), the provisions renumbering Article 37-3, paragraph (2) as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 37-4, the provisions amending Article 37-5, paragraph (2), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (ii) of that Article, the provisions amending Articles 41-4 through 41-6, the provisions deleting "Section 6 Other Special Provisions" and adding a section title before Article 41-6, the provisions amending Article 63, the provisions adding one Article before that Article in Chapter III, Section 5-3, the provisions amending Article 63-2, the provisions amending Article 65-7, paragraph (1) (excluding the part replacing "March 31, 1991 (March 31, 1996 for vessels listed in the left-hand column of item (xvii) of the following table)" with "March 31, 1996" and the part replacing "the respective items of that table" with "the respective items of the following table", and the provisions amending items (iv) and (xii) of the table in that paragraph), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) (excluding the part replacing "March 31, 1991 (March 31, 1996 for vessels listed in the left-hand column of item (xvii) of the table in paragraph (1) of the preceding Article)" with "March 31, 1996" and the part replacing "in that table" with "in the table in paragraph (1) of the preceding Article"), the provisions amending paragraph (3) of that Article, the provisions adding a second sentence to paragraph (7) of that Article, the provisions amending Articles 66 through 66-3, the provisions adding a section title before Article 66, and the provisions amending Articles 70-4 through 70-6, and the provisions of Article 7, paragraphs (1), (7), (16) through (19) and (21), Article 14, Article 15, paragraphs (7) through (11), and Article 19, paragraphs (1) through (14) of the Supplementary Provisions: January 1, 1992;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定（「第九十三条」を「第九十三条・第九十四条」に改める部分に限る。）、第五章に一条を加える改正規定（第八十四条の二第二項に係る部分に限る。）及び第六章第五節に一条を加える改正規定　新幹線鉄道に係る鉄道施設の譲渡等に関する法律（平成三年法律第四十五号）の施行の日
  <sup>suppl-4031-16/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-2</sup>
  the provisions amending the table of contents (limited to the part replacing "Article 93" with "Articles 93 and 94"), the provisions adding one Article to Chapter V (limited to the part concerning Article 84-2, paragraph (2)), and the provisions adding one Article to Chapter VI, Section 5: the date on which the Act on Transfer, etc. of Railway Facilities for Shinkansen (Act No. 45 of 1991) comes into effect;
  <sup>machine translation, not official</sup>

  **三**  第十条の四第一項の表に一号を加える改正規定及び第四十二条の七第一項の表に一号を加える改正規定並びに附則第三条第二項及び第十一条第二項の規定　中小企業における労働力の確保のための雇用管理の改善の促進に関する法律（平成三年法律第五十七号）の施行の日
  <sup>suppl-4031-16/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-3</sup>
  the provisions adding one item to the table in Article 10-4, paragraph (1), and the provisions adding one item to the table in Article 42-7, paragraph (1), and the provisions of Article 3, paragraph (2) and Article 11, paragraph (2) of the Supplementary Provisions: the date on which the Act on the Promotion of Improvement in Employment Management for Securing a Labor Force in Small and Medium-sized Enterprises (Act No. 57 of 1991) comes into effect;
  <sup>machine translation, not official</sup>

  **四**  第十一条第一項の表の第六号を削る改正規定、第十一条の四の次に二条を加える改正規定（第十一条の六に係る部分に限る。）、第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号イに係る部分に限る。）、第四十三条第一項の表の第七号を削る改正規定、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第一号から第四号までに係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号イに係る部分に限る。）並びに附則第四条第二項及び第四項、第七条第十項、第十二条第二項及び第六項並びに第十五条第三項の規定　中小小売商業振興法の一部を改正する法律（平成三年法律第八十四号。以下「中小小売商業振興法改正法」という。）の施行の日
  <sup>suppl-4031-16/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-4</sup>
  the provisions deleting item (vi) of the table in Article 11, paragraph (1), the provisions adding two Articles after Article 11-4 (limited to the part concerning Article 11-6), the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(a) of that paragraph), the provisions deleting item (vii) of the table in Article 43, paragraph (1), the provisions adding two Articles after Article 44-6 (limited to the part concerning items (i) through (iv) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(a) of that paragraph), and the provisions of Article 4, paragraphs (2) and (4), Article 7, paragraph (10), Article 12, paragraphs (2) and (6), and Article 15, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Small and Medium-sized Retail Business Promotion Act (Act No. 84 of 1991; hereinafter referred to as the "Small and Medium-sized Retail Business Promotion Act Amendment Act") comes into effect;
  <sup>machine translation, not official</sup>

  **五**  第三十条の二の改正規定（「平成三年」を「平成五年」に改める部分を除く。）、第五十条第一項の改正規定（「平成三年三月三十一日」を「平成五年三月三十一日」に改める部分を除く。）、第五十六条の三第一項第二号の改正規定、第六十二条の二第三項第二号ハの改正規定及び第七十条の七第一項の改正規定（「十分の四」を「十分の三」に改める部分を除く。）並びに附則第六条、第十二条第十五項、第十三条第二項及び第十九条第十六項の規定　森林法等の一部を改正する法律（平成三年法律第三十八号。以下「森林法改正法」という。）の施行の日
  <sup>suppl-4031-16/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-5</sup>
  the provisions amending Article 30-2 (excluding the part replacing "1991" with "1993"), the provisions amending Article 50, paragraph (1) (excluding the part replacing "March 31, 1991" with "March 31, 1993"), the provisions amending Article 56-3, paragraph (1), item (ii), the provisions amending Article 62-2, paragraph (3), item (ii)(c), and the provisions amending Article 70-7, paragraph (1) (excluding the part replacing "four-tenths" with "three-tenths"), and the provisions of Article 6, Article 12, paragraph (15), Article 13, paragraph (2) and Article 19, paragraph (16) of the Supplementary Provisions: the date on which the Act Partially Amending the Forest Act, etc. (Act No. 38 of 1991; hereinafter referred to as the "Forest Act Amendment Act") comes into effect;
  <sup>machine translation, not official</sup>

  **六**  第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号ロに係る部分に限る。）、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第五号に係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号ロに係る部分に限る。）並びに附則第七条第十一項、第十二条第七項及び第十五条第四項の規定　特定商業集積の整備の促進に関する特別措置法（平成三年法律第八十二号）の施行の日
  <sup>suppl-4031-16/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-6</sup>
  the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(b) of that paragraph), the provisions adding two Articles after Article 44-6 (limited to the part concerning item (v) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(b) of that paragraph), and the provisions of Article 7, paragraph (11), Article 12, paragraph (7) and Article 15, paragraph (4) of the Supplementary Provisions: the date on which the Act on Special Measures Concerning the Promotion of the Development of Specified Commercial Agglomerations (Act No. 82 of 1991) comes into effect;
  <sup>machine translation, not official</sup>

  **七**  第三十四条の二第二項第六号の次に一号を加える改正規定（同項第七号ハに係る部分に限る。）、第四十四条の六の次に二条を加える改正規定（第四十四条の八第一項の表の第六号及び第七号に係る部分に限る。）及び第六十五条の四第一項第六号の次に一号を加える改正規定（同項第七号ハに係る部分に限る。）並びに附則第七条第十二項、第十二条第八項及び第十五条第五項の規定　食品流通構造改善促進法（平成三年法律第五十九号）の施行の日
  <sup>suppl-4031-16/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-7</sup>
  the provisions adding one item after Article 34-2, paragraph (2), item (vi) (limited to the part concerning item (vii)(c) of that paragraph), the provisions adding two Articles after Article 44-6 (limited to the part concerning items (vi) and (vii) of the table in Article 44-8, paragraph (1)), and the provisions adding one item after Article 65-4, paragraph (1), item (vi) (limited to the part concerning item (vii)(c) of that paragraph), and the provisions of Article 7, paragraph (12), Article 12, paragraph (8) and Article 15, paragraph (5) of the Supplementary Provisions: the date on which the Act on the Promotion of Structural Improvement in Food Distribution (Act No. 59 of 1991) comes into effect.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4031-16/art-19/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5
- suppl-4031-16/art-1/par-1/item-1: 第十四条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4031-16/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14
- suppl-4031-16/art-1/par-1/item-1: 第二十一項 → 租税特別措置法 附則第七条第二十一項 (Supplementary Provisions, Article 7, paragraph (21)), suppl-4031-16/art-7/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-21
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第十三項 (Supplementary Provisions, Article 19, paragraph (13)), suppl-4031-16/art-19/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-13
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第十四項 (Supplementary Provisions, Article 19, paragraph (14)), suppl-4031-16/art-19/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-14
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4031-16/art-19/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-4
- suppl-4031-16/art-1/par-1/item-1: 第十六項から第十九項まで → 租税特別措置法 附則第七条第十六項 (Supplementary Provisions, Article 7, paragraph (16)), suppl-4031-16/art-7/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-16
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4031-16/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第十項 (Supplementary Provisions, Article 19, paragraph (10)), suppl-4031-16/art-19/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-10
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第十二項 (Supplementary Provisions, Article 19, paragraph (12)), suppl-4031-16/art-19/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-12
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4031-16/art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-2
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第十一項 (Supplementary Provisions, Article 19, paragraph (11)), suppl-4031-16/art-19/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-11
- suppl-4031-16/art-1/par-1/item-1: 第十五条第七項から第十一項まで → 租税特別措置法 附則第十五条第七項 (Supplementary Provisions, Article 15, paragraph (7)), suppl-4031-16/art-15/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-7
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4031-16/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-3
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第六項 (Supplementary Provisions, Article 19, paragraph (6)), suppl-4031-16/art-19/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-6
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-4031-16/art-19/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-7
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第九項 (Supplementary Provisions, Article 19, paragraph (9)), suppl-4031-16/art-19/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-9
- suppl-4031-16/art-1/par-1/item-1: 第十五条第七項から第十一項まで → 租税特別措置法 附則第十五条第十一項 (Supplementary Provisions, Article 15, paragraph (11)), suppl-4031-16/art-15/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-11
- suppl-4031-16/art-1/par-1/item-1: 附則第七条第一項 → 租税特別措置法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4031-16/art-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-1
- suppl-4031-16/art-1/par-1/item-1: 第十九条第一項から第十四項まで → 租税特別措置法 附則第十九条第八項 (Supplementary Provisions, Article 19, paragraph (8)), suppl-4031-16/art-19/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-8
- suppl-4031-16/art-1/par-1/item-1: 第七項 → 租税特別措置法 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4031-16/art-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-7
- suppl-4031-16/art-1/par-1/item-1: 第十六項から第十九項まで → 租税特別措置法 附則第七条第十八項 (Supplementary Provisions, Article 7, paragraph (18)), suppl-4031-16/art-7/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-18
- suppl-4031-16/art-1/par-1/item-1: 第十五条第七項から第十一項まで → 租税特別措置法 附則第十五条第八項 (Supplementary Provisions, Article 15, paragraph (8)), suppl-4031-16/art-15/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-8
- suppl-4031-16/art-1/par-1/item-1: 第十五条第七項から第十一項まで → 租税特別措置法 附則第十五条第九項 (Supplementary Provisions, Article 15, paragraph (9)), suppl-4031-16/art-15/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-9
- suppl-4031-16/art-1/par-1/item-1: 第十六項から第十九項まで → 租税特別措置法 附則第七条第十九項 (Supplementary Provisions, Article 7, paragraph (19)), suppl-4031-16/art-7/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-19
- suppl-4031-16/art-1/par-1/item-1: 第十六項から第十九項まで → 租税特別措置法 附則第七条第十七項 (Supplementary Provisions, Article 7, paragraph (17)), suppl-4031-16/art-7/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-17
- suppl-4031-16/art-1/par-1/item-1: 第十五条第七項から第十一項まで → 租税特別措置法 附則第十五条第十項 (Supplementary Provisions, Article 15, paragraph (10)), suppl-4031-16/art-15/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-10
- suppl-4031-16/art-1/par-1/item-3: 第十一条第二項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4031-16/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-11/par-2
- suppl-4031-16/art-1/par-1/item-3: 附則第三条第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4031-16/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-3/par-2
- suppl-4031-16/art-1/par-1/item-4: 第十二条第二項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4031-16/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-2
- suppl-4031-16/art-1/par-1/item-4: 第四項 → 租税特別措置法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4031-16/art-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-4
- suppl-4031-16/art-1/par-1/item-4: 第六項 → 租税特別措置法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4031-16/art-12/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-6
- suppl-4031-16/art-1/par-1/item-4: 第七条第十項 → 租税特別措置法 附則第七条第十項 (Supplementary Provisions, Article 7, paragraph (10)), suppl-4031-16/art-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-10
- suppl-4031-16/art-1/par-1/item-4: 第十五条第三項 → 租税特別措置法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4031-16/art-15/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-3
- suppl-4031-16/art-1/par-1/item-4: 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-4031-16/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-2
- suppl-4031-16/art-1/par-1/item-5: 第十二条第十五項 → 租税特別措置法 附則第十二条第十五項 (Supplementary Provisions, Article 12, paragraph (15)), suppl-4031-16/art-12/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-12/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-15
- suppl-4031-16/art-1/par-1/item-5: 第十九条第十六項 → 租税特別措置法 附則第十九条第十六項 (Supplementary Provisions, Article 19, paragraph (16)), suppl-4031-16/art-19/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-16
- suppl-4031-16/art-1/par-1/item-5: 附則第六条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4031-16/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-6
- suppl-4031-16/art-1/par-1/item-5: 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-4031-16/art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-13/par-2
- suppl-4031-16/art-1/par-1/item-6: 第十五条第四項 → 租税特別措置法 附則第十五条第四項 (Supplementary Provisions, Article 15, paragraph (4)), suppl-4031-16/art-15/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/par-4
- suppl-4031-16/art-1/par-1/item-6: 附則第七条第十一項 → 租税特別措置法 附則第七条第十一項 (Supplementary Provisions, Article 7, paragraph (11)), suppl-4031-16/art-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-11
- suppl-4031-16/art-1/par-1/item-6: 第十二条第七項 → 租税特別措置法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4031-16/art-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-7
- suppl-4031-16/art-1/par-1/item-7: 附則第七条第十二項 → 租税特別措置法 附則第七条第十二項 (Supplementary Provisions, Article 7, paragraph (12)), suppl-4031-16/art-7/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-7/par-12
- suppl-4031-16/art-1/par-1/item-7: 第十二条第八項 → 租税特別措置法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4031-16/art-12/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-12/par-8
- suppl-4031-16/art-1/par-1/item-7: 第十五条第五項 → 租税特別措置法 附則第十五条第五項 (Supplementary Provisions, Article 15, paragraph (5)), suppl-4031-16/art-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-15/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-20261007T211206-351, 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