# 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-4051-27`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-27
- 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.

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## 附　則 平成五年四月二八日法律第二七号
<sup>suppl-4051-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27 · https://japanlaw.org/l/332AC0000000026/suppl-4051-27</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4051-27/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-27/art-1</sup>

**第一項**  この法律は、平成五年十月一日から施行する。ただし、附則第四条の規定は公布の日から、第二条及び第四条の規定並びに附則第三条、第七条、第八条及び第十条の規定並びに附則第十一条中厚生省設置法（昭和二十四年法律第百五十一号）第五条第五十四号及び第六条第五十三号の改正規定は平成六年四月一日から施行する。
<sup>suppl-4051-27/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-27/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-27/art-1/par-1</sup>
This Act comes into effect on October 1, 1993; provided, however, that the provisions of Article 4 of the Supplementary Provisions come into effect on the date of promulgation, and the provisions of Articles 2 and 4, the provisions of Articles 3, 7, 8 and 10 of the Supplementary Provisions, and the provisions of Article 11 of the Supplementary Provisions amending Article 5, item (liv) and Article 6, item (liii) of the Act for Establishment of the Ministry of Health and Welfare (Act No. 151 of 1949) come into effect on April 1, 1994.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-364, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-365, 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