# 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-4101-107/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-4101-107/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-107/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-4101-107/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1 **第一項** この法律は、平成十年十二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-4101-107/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1 This Act comes into effect on December 1, 1998; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中証券取引法第四章の次に一章を加える改正規定（第七十九条の二十九第一項に係る部分に限る。）並びに同法第百八十九条第二項及び第四項の改正規定、第二十一条の規定、第二十二条中保険業法第二編第十章第二節第一款の改正規定（第二百六十五条の六に係る部分に限る。）、第二十三条の規定並びに第二十五条の規定並びに附則第四十条、第四十二条、第五十八条、第百三十六条、第百四十条、第百四十三条、第百四十七条、第百四十九条、第百五十八条、第百六十四条、第百八十七条（大蔵省設置法（昭和二十四年法律第百四十四号）第四条第七十九号の改正規定を除く。）及び第百八十八条から第百九十条までの規定　平成十年七月一日 suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1/item-1 the provision in Article 1 adding one Chapter after Chapter IV of the Securities and Exchange Act (limited to the part concerning Article 79-29, paragraph (1)) and the provisions amending Article 189, paragraphs (2) and (4) of that Act; the provisions of Article 21; the provision in Article 22 amending Part II, Chapter X, Section 2, Subsection 1 of the Insurance Business Act (limited to the part concerning Article 265-6); the provisions of Article 23 and the provisions of Article 25; and the provisions of Articles 40, 42, 58, 136, 140, 143, 147, 149, 158, 164, and 187 (excluding the provision amending Article 4, item (lxxix) of the Act for Establishment of the Ministry of Finance (Act No. 144 of 1949)) and Articles 188 through 190 of the Supplementary Provisions: July 1, 1998; machine translation, not official --- ## Cites - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 租税特別措置法 附則第百八十八条 (Supplementary Provisions, Article 188), suppl-4101-107/art-188 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107/art-188 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188 - suppl-4101-107/art-1/par-1/item-1: 第百八十八条から第百九十条まで → 租税特別措置法 附則第百九十条 (Supplementary Provisions, Article 190), suppl-4101-107/art-190 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107/art-190 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-190 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百八十八条第一項（処分等の効力） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-107/art-188/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188/par-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-20261007T211206-391, 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