# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百八十八条 (Supplementary Provisions, Article 188) - 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: 第百八十八条 (Supplementary Provisions, Article 188)（処分等の効力） — address `suppl-4101-107/art-188` - 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-188 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-188 - 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. --- ### 第百八十八条（処分等の効力） — Effect of Dispositions caption: machine translation, not official 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 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4101-107/art-188/par-1 · 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 Dispositions, procedures or other acts carried out before this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) for which there are equivalent provisions in the respective Acts as amended are deemed, except as otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of the respective Acts as amended. machine translation, not official --- ## Cites - suppl-4101-107/art-188/par-1: この条 → 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-188/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), 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 ## Cited by 2 provisions cite 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-4101-107/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-1/par-1/item-1 - 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-20261007T211206-392, 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