# 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-4111-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-19 - 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. --- ## 附　則 平成一一年三月三一日法律第一九号 suppl-4111-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-19/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-1 **第一項** この法律は、平成十一年七月一日から施行する。ただし、次条並びに附則第三条、第十一条、第十二条及び第五十九条の規定は、公布の日から施行する。 suppl-4111-19/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-1/par-1 This Act comes into effect on July 1, 1999; provided, however, that the provisions of the following Article and Articles 3, 11, 12 and 59 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第五十条（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 caption: machine translation, not official suppl-4111-19/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50 **第一項** 個人の有する土地等（租税特別措置法第三十四条第一項に規定する土地等をいう。以下同じ。）が旧中小企業事業団法第二十一条第一項第二号に規定する中小企業構造の高度化に寄与する事業の用に供する土地の造成に関する事業（以下「高度化事業用土地造成事業」という。）で、前条の規定による改正前の租税特別措置法第三十四条の二第二項第十二号の規定により都道府県知事が指定したものの用に供するために買い取られる場合（以下「改正前の第十二号に掲げる場合」という。）に該当することとなった場合には、改正前の第十二号に掲げる場合を租税特別措置法第三十四条の二第一項に規定する特定住宅地造成事業等のために買い取られる場合とみなして同項の規定を適用する。 suppl-4111-19/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-1 In the case where land, etc. held by an individual (meaning land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter) has come to fall under the case where it is purchased in order to be used for a project for the development of land to be used for a project contributing to the upgrading of the structure of small and medium sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the former Small and Medium Enterprise Corporation Act (hereinafter referred to as a "land development project for upgrading projects") that was designated by a prefectural governor pursuant to the provisions of Article 34-2, paragraph (2), item (xii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "case listed in former item (xii)"), the provisions of Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming the case listed in former item (xii) to be the case where land, etc. is purchased for a specified housing land development project, etc. prescribed in that paragraph. machine translation, not official **第二項** 法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）の有する土地等が高度化事業用土地造成事業で、前条の規定による改正前の租税特別措置法第六十五条の四第一項第十二号の規定により都道府県知事が指定したものの用に供するために買い取られる場合に該当することとなった場合には、その場合及び当該土地等を、それぞれ、租税特別措置法第六十五条の四第一項各号に掲げる場合に該当することとなった場合及び当該各号に該当することとなった土地等とみなして同項の規定を適用する。 suppl-4111-19/art-50/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-2 In the case where land, etc. held by a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) has come to fall under the case where it is purchased in order to be used for a land development project for upgrading projects that was designated by a prefectural governor pursuant to the provisions of Article 65-4, paragraph (1), item (xii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article, the provisions of Article 65-4, paragraph (1) of the Act on Special Measures Concerning Taxation apply by deeming that case and that land, etc. to be, respectively, a case that has come to fall under any of the cases listed in the items of that paragraph and land, etc. that has come to fall under that item. machine translation, not official **第三項** 第一項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは「規定、」と、「第二条の規定」とあるのは「第二条の規定並びに中小企業総合事業団法（平成十一年法律第十九号）附則第五十条第一項の規定」とする。 suppl-4111-19/art-50/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-3 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of paragraph (1) apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions,", and the phrase "the provisions of Article 2" with "the provisions of Article 2 and the provisions of Article 50, paragraph (1) of the Supplementary Provisions of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)". machine translation, not official ### 第五十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4111-19/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-59 **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。 suppl-4111-19/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-59/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4111-19/art-1/par-1: 第五十九条 → 租税特別措置法 附則第五十九条 (Supplementary Provisions, Article 59), suppl-4111-19/art-59 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-59 - suppl-4111-19/art-50/par-3: 第一項 → 租税特別措置法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4111-19/art-50/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-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（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-1/par-1 - 租税特別措置法 附則第五十条第三項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-19/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-19/art-50/par-3 --- ## 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-20261007T211206-399, 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