# 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-4061-56`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-56
- 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 平成六年六月二九日法律第五六号
<sup>suppl-4061-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-56/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-1</sup>

**第一項**  この法律は、平成六年十月一日から施行する。
<sup>suppl-4061-56/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-1/par-1</sup>
This Act comes into effect as of October 1, 1994.
<sup>machine translation, not official</sup>

### 第五十四条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-56/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-54</sup>

**第一項**  前条の規定による改正後の租税特別措置法第二十六条第二項の規定は、施行日以後に行われる同条第一項に規定する社会保険診療について適用し、施行日前に行われた前条の規定による改正前の同法第二十六条第一項に規定する社会保険診療については、なお従前の例による。
<sup>suppl-4061-56/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-54/par-1</sup>
The provisions of Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to social insurance medical care prescribed in paragraph (1) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (1) of that Act before the amendment by the provisions of the preceding Article that was provided before the Effective Date.
<sup>machine translation, not official</sup>

### 第六十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4061-56/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-67</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4061-56/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-56/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-56/art-67/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<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-20261007T211206-369, 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