# 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-4081-55`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-55
- 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 平成八年五月三一日法律第五五号
<sup>suppl-4081-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55 · https://japanlaw.org/l/332AC0000000026/suppl-4081-55</sup>

**第一項**  この法律は、公布の日から起算して三月を超えない範囲内で政令で定める日から施行する。
<sup>suppl-4081-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-55/par-1</sup>
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation.
<sup>machine translation, not official</sup>

**第十九項**  この法律の施行の際現にこの法律による改正前の租税特別措置法の一部を改正する法律附則第十九条第六項第三号ロの規定に基づいてした告示は、この法律による改正後の租税特別措置法の一部を改正する法律附則第十九条第六項第三号ロの規定に基づいてしたものとみなす。
<sup>suppl-4081-55/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-55/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4081-55/par-19</sup>
A public notice that, at the time this Act comes into effect, has been issued pursuant to the provisions of Article 19, paragraph (6), item (iii), (b) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by this Act is deemed to have been issued pursuant to the provisions of Article 19, paragraph (6), item (iii), (b) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by this Act.
<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-20261007T211206-382, 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