# 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-4111-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-8 - 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八号 suppl-4111-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-8/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-1 **第一項** この法律は、平成十一年四月一日から施行する。 suppl-4111-8/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-1/par-1 This Act comes into effect as of April 1, 1999. machine translation, not official ### 第十一条（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-4111-8/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-11 **第一項** 前条の規定による改正後の租税特別措置法第六十七条の二第一項及び第六十八条の三第一項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。 suppl-4111-8/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-8/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-8/art-11/par-1 The provisions of Article 67-2, paragraph (1) and Article 68-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax of a corporation for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date. machine translation, not official --- ## 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