# 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-4061-22/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-4061-22/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/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-4061-22/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1 **第一項** この法律は、平成六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-4061-22/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1 This Act comes into effect on April 1, 1994; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第十条の四第一項の改正規定（「（第一号に掲げる個人については、平成六年六月三十日）」を削る部分に限る。）、第十八条第一項の改正規定（同項第六号に係る部分に限る。）、第四十二条の七第一項の改正規定（「（第一号に掲げる法人については、平成六年六月三十日）」を削る部分に限る。）、第四十四条の四第一項の改正規定、第五十二条第一項の改正規定（同項第六号に係る部分に限る。）、第六十六条の十第一項の改正規定（同項第六号に係る部分に限る。）及び第六十六条の十二第二項の改正規定　特定農産加工業経営改善臨時措置法の一部を改正する法律（平成六年法律第六十八号）の施行の日 suppl-4061-22/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-1 the provisions amending Article 10-4, paragraph (1) (limited to the part deleting "(for an individual listed in item (i), June 30, 1994)"), the provisions amending Article 18, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph), the provisions amending Article 42-7, paragraph (1) (limited to the part deleting "(for a corporation listed in item (i), June 30, 1994)"), the provisions amending Article 44-4, paragraph (1), the provisions amending Article 52, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph), the provisions amending Article 66-10, paragraph (1) (limited to the part pertaining to item (vi) of that paragraph) and the provisions amending Article 66-12, paragraph (2): the date on which the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses (Act No. 68 of 1994) 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、同条第二項の改正規定、第十八条第一項の改正規定（同項第三号に係る部分に限る。）、同項第三号の改正規定、第三十七条第一項の表の第十七号の上欄の改正規定、第四十六条第一項第二号の改正規定、同条第二項の改正規定、第五十二条第一項の改正規定（同項第三号に係る部分に限る。）、同項第三号の改正規定、第六十五条の七第一項の表の第十八号の上欄の改正規定、第六十六条の十第一項の改正規定（同項第三号に係る部分に限る。）及び同項第三号の改正規定　繊維工業構造改善臨時措置法の一部を改正する法律（平成六年法律第二十七号）の施行の日 suppl-4061-22/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-2 the provisions amending Article 13-2, paragraph (1), item (ii), the provisions amending paragraph (2) of that Article, the provisions amending Article 18, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph), the provisions amending item (iii) of that paragraph, the provisions amending the left-hand column of item (xvii) of the table in Article 37, paragraph (1), the provisions amending Article 46, paragraph (1), item (ii), the provisions amending paragraph (2) of that Article, the provisions amending Article 52, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph), the provisions amending item (iii) of that paragraph, the provisions amending the left-hand column of item (xviii) of the table in Article 65-7, paragraph (1), the provisions amending Article 66-10, paragraph (1) (limited to the part pertaining to item (iii) of that paragraph) and the provisions amending item (iii) of that paragraph: the date on which the Act Partially Amending the Act on Temporary Measures for Structural Improvement of the Textile Industry (Act No. 27 of 1994) comes into effect; machine translation, not official **三** 第十四条第三項の改正規定（「百分の百十七」の下に「（当該特定再開発建築物等が次項第六号に掲げる建築物である場合には、百分の百二十）」を加える部分及び「として同項」を「として同条第一項」に改める部分に限る。）、同条第四項に一号を加える改正規定、第四十七条第三項の改正規定（「百分の十七」の下に「（当該特定再開発建築物等が次項第六号に掲げる建築物である場合には、百分の二十）」を加える部分に限る。）及び同条第四項に一号を加える改正規定並びに附則第六条第八項及び第十五条第十四項の規定　高齢者、身体障害者等が円滑に利用できる特定建築物の建築の促進に関する法律（平成六年法律第四十四号）の施行の日 suppl-4061-22/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-3 the provisions amending Article 14, paragraph (3) (limited to the part adding "(120 percent, if that specified redevelopment building, etc. is a building listed in item (vi) of the following paragraph)" after "117 percent" and the part replacing "that paragraph" following "as" with "paragraph (1) of that Article"), the provisions adding one item to paragraph (4) of that Article, the provisions amending Article 47, paragraph (3) (limited to the part adding "(20 percent, if that specified redevelopment building, etc. is a building listed in item (vi) of the following paragraph)" after "17 percent") and the provisions adding one item to paragraph (4) of that Article, and the provisions of Article 6, paragraph (8) and Article 15, paragraph (14) of the Supplementary Provisions: the date on which the Act on the Promotion of Construction of Specified Buildings Accessible to and Usable by Elderly Persons, Physically Disabled Persons, etc. (Act No. 44 of 1994) comes into effect; machine translation, not official **四** 第五十六条の改正規定（「平成六年三月三十一日」を「平成八年三月三十一日」に改める部分を除く。）及び附則第十六条第四項の規定　特定都市鉄道整備促進特別措置法の一部を改正する法律（平成六年法律第三十五号）の施行の日 suppl-4061-22/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-4 the provisions amending Article 56 (excluding the part replacing "March 31, 1994" with "March 31, 1996") and the provisions of Article 16, paragraph (4) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways (Act No. 35 of 1994) comes into effect. machine translation, not official --- ## Cites - suppl-4061-22/art-1/par-1/item-1: 第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4061-22/art-1/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-1 - suppl-4061-22/art-1/par-1/item-3: 第十五条第十四項 → 租税特別措置法 附則第十五条第十四項 (Supplementary Provisions, Article 15, paragraph (14)), suppl-4061-22/art-15/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-15/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-15/par-14 - suppl-4061-22/art-1/par-1/item-3: 附則第六条第八項 → 租税特別措置法 附則第六条第八項 (Supplementary Provisions, Article 6, paragraph (8)), suppl-4061-22/art-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-8 - suppl-4061-22/art-1/par-1/item-4: 附則第十六条第四項 → 租税特別措置法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4061-22/art-16/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-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-20261007T211206-365, 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