# 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-4111-9/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-4111-9/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/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-4111-9/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/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。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-4111-9/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1 This Act comes into effect as of April 1, 1999; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item. machine translation, not official **一** 第一条中租税特別措置法の目次の改正規定（「／　第四節　印紙税法の特例（第九十一条―第九十二条）／附則／」を「／　第四節　印紙税法の特例（第九十一条―第九十二条）／第七章　利子税等の割合の特例（第九十三条―第九十六条）／附則／」に改める部分に限る。）、同法第一条の改正規定、同法第六十六条の三の改正規定及び同法の本則に一章を加える改正規定並びに附則第四十一条の規定　平成十二年一月一日 suppl-4111-9/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-1 the provision in Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "/ Section 4 Special Provisions of the Stamp Tax Act (Articles 91 through 92)/Supplementary Provisions/" with "/ Section 4 Special Provisions of the Stamp Tax Act (Articles 91 through 92)/Chapter VII Special Provisions on the Rate of Interest Tax, etc. (Articles 93 through 96)/Supplementary Provisions/"), the provision amending Article 1 of that Act, the provision amending Article 66-3 of that Act and the provision adding one Chapter to the main provisions of that Act, and the provisions of Article 41 of the Supplementary Provisions: January 1, 2000; machine translation, not official **二** 第一条中租税特別措置法第八条第一項第一号の改正規定（「により登録した公社債」の下に「（国債にあつては、第五条の二第四項第四号に規定する一括登録がされているものに限る。）」を加える部分に限る。）及び附則第四条の規定　平成十三年一月一日 suppl-4111-9/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-2 the provision in Article 1 amending Article 8, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation (limited to the part adding "(for national government bonds, limited to those for which batch registration prescribed in Article 5-2, paragraph (4), item (iv) has been made)" after "public and corporate bonds registered pursuant to") and the provisions of Article 4 of the Supplementary Provisions: January 1, 2001; machine translation, not official **三** 第一条中租税特別措置法第十条の四第一項の改正規定（「（当該特定事業基盤強化設備が第六号に定める資産である場合には、百分の二十）」を削る部分及び同項第六号の改正規定に限る。）、同条第三項の改正規定（「（当該特定事業基盤強化設備が第一項第六号に定める資産である場合には、百分の五）」を削る部分に限る。）、同条第四項の改正規定、同法第四十二条の七第一項の改正規定（「（当該特定事業基盤強化設備が第六号に定める資産である場合には、百分の二十）」を削る部分及び同項第六号の改正規定に限る。）、同条第二項の改正規定（「（当該特定事業基盤強化設備が前項第六号に定める資産である場合には、百分の五）」を削る部分に限る。）及び同条第三項の改正規定並びに附則第八条第一項及び第二十四条第二項の規定　持続性の高い農業生産方式の導入の促進に関する法律（平成十一年法律第百十号）の施行の日 suppl-4111-9/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-3 the provision in Article 1 amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part deleting "(20 percent, if that specified business base strengthening equipment is an asset specified in item (vi))" and the provision amending item (vi) of that paragraph), the provision amending paragraph (3) of that Article (limited to the part deleting "(5 percent, if that specified business base strengthening equipment is an asset specified in paragraph (1), item (vi))"), the provision amending paragraph (4) of that Article, the provision amending Article 42-7, paragraph (1) of that Act (limited to the part deleting "(20 percent, if that specified business base strengthening equipment is an asset specified in item (vi))" and the provision amending item (vi) of that paragraph), the provision amending paragraph (2) of that Article (limited to the part deleting "(5 percent, if that specified business base strengthening equipment is an asset specified in item (vi) of the preceding paragraph)") and the provision amending paragraph (3) of that Article, and the provisions of Article 8, paragraph (1) and Article 24, paragraph (2) of the Supplementary Provisions: the date on which the Act on Promotion of Introduction of Sustainable Agricultural Production Practices (Act No. 110 of 1999) comes into effect; machine translation, not official **四** 第一条中租税特別措置法第十条の四第一項第七号の改正規定、同法第十三条の二の見出しの改正規定、同条第一項の改正規定（同項に一号を加える部分に限る。）、同法第十八条第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）、同法第四十二条の七第一項第七号の改正規定、同法第四十六条の見出しの改正規定、同条第一項の改正規定（同項に一号を加える部分に限る。）、同法第五十二条第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）、同法第六十六条の十第一項の改正規定（「平成十一年三月三十一日」を「平成十三年三月三十一日」に改める部分を除く。）及び同法第六十六条の十四に各号を加える改正規定（第二号に係る部分に限る。）並びに附則第八条第二項、第十条第十項及び第十六項、第十四条第七項、第二十四条第三項、第二十六条第十三項及び第十九項、第二十九条第五項並びに第三十条の規定　中小企業経営革新支援法（平成十一年法律第十八号）の施行の日 suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-4 the provision in Article 1 amending Article 10-4, paragraph (1), item (vii) of the Act on Special Measures Concerning Taxation, the provision amending the heading of Article 13-2 of that Act, the provision amending paragraph (1) of that Article (limited to the part adding one item to that paragraph), the provision amending Article 18, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001"), the provision amending Article 42-7, paragraph (1), item (vii) of that Act, the provision amending the heading of Article 46 of that Act, the provision amending paragraph (1) of that Article (limited to the part adding one item to that paragraph), the provision amending Article 52, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001"), the provision amending Article 66-10, paragraph (1) of that Act (excluding the part replacing "March 31, 1999" with "March 31, 2001") and the provision adding items to Article 66-14 of that Act (limited to the part pertaining to item (ii)), and the provisions of Article 8, paragraph (2), Article 10, paragraphs (10) and (16), Article 14, paragraph (7), Article 24, paragraph (3), Article 26, paragraphs (13) and (19), Article 29, paragraph (5) and Article 30 of the Supplementary Provisions: the date on which the Act on Supporting Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect; machine translation, not official **五** 第一条中租税特別措置法第十一条の五の見出しの改正規定、同条第一項の改正規定（同項の表の第一号の改正規定を除く。）、同法第四十四条の六第一項の表の第三号を削る改正規定及び同表の第四号を同表の第三号とし、同表の第五号を削り、同表に一号を加える改正規定並びに附則第十条第五項並びに第二十六条第六項及び第七項の規定　高度テレビジョン放送施設整備促進臨時措置法（平成十一年法律第六十三号）の施行の日 suppl-4111-9/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-5 the provision in Article 1 amending the heading of Article 11-5 of the Act on Special Measures Concerning Taxation, the provision amending paragraph (1) of that Article (excluding the provision amending item (i) of the table in that paragraph), the provision deleting item (iii) of the table in Article 44-6, paragraph (1) of that Act, and the provision renumbering item (iv) of that table as item (iii) of that table, deleting item (v) of that table and adding one item to that table, and the provisions of Article 10, paragraph (5) and Article 26, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the Act on Temporary Measures for Promoting the Development of Advanced Television Broadcasting Facilities (Act No. 63 of 1999) comes into effect; machine translation, not official **六** 第一条中租税特別措置法第三十七条の十三の次に一条を加える改正規定及び同法第六十七条の九の次に三条を加える改正規定並びに附則第十六条及び第三十三条の規定　商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日 suppl-4111-9/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-6 the provision in Article 1 adding one Article after Article 37-13 of the Act on Special Measures Concerning Taxation and the provision adding three Articles after Article 67-9 of that Act, and the provisions of Articles 16 and 33 of the Supplementary Provisions: the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect. machine translation, not official **七** 第一条中租税特別措置法第三十七条の十六第一項に一号を加える改正規定及び附則第十七条第二項の規定　都市基盤整備公団法（平成十一年法律第七十六号）附則第一条ただし書に規定する日 suppl-4111-9/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-7 the provisions in Article 1 adding one item to Article 37-16, paragraph (1) of the Act on Special Measures Concerning Taxation, and the provisions of Article 17, paragraph (2) of the Supplementary Provisions: the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act (Act No. 76 of 1999); machine translation, not official **八** 第一条中租税特別措置法第八十五条第一項の改正規定、同法第八十八条の改正規定及び同法第八十八条の三及び第八十八条の四の改正規定並びに附則第三十八条第一項及び第四項、第五十一条並びに第五十三条の規定　平成十一年五月一日 suppl-4111-9/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-8 the provisions in Article 1 amending Article 85, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 88 of that Act and the provisions amending Articles 88-3 and 88-4 of that Act, and the provisions of Article 38, paragraphs (1) and (4), Article 51 and Article 53 of the Supplementary Provisions: May 1, 1999; machine translation, not official **九** 第一条中租税特別措置法第九十条の八第一項の改正規定（「一万五千六百円」を「一万三千円」に改める部分に限る。）及び附則第三十九条の規定　平成十一年七月一日 suppl-4111-9/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-9 the provisions in Article 1 amending Article 90-8, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "15,600 yen" with "13,000 yen"), and the provisions of Article 39 of the Supplementary Provisions: July 1, 1999. machine translation, not official --- ## Cites - suppl-4111-9/art-1/par-1/item-1: 附則第四十一条 → 租税特別措置法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4111-9/art-41 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41 - suppl-4111-9/art-1/par-1/item-2: 附則第四条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4111-9/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-4 - suppl-4111-9/art-1/par-1/item-3: 第二十四条第二項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4111-9/art-24/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-24/par-2 - suppl-4111-9/art-1/par-1/item-3: 附則第八条第一項 → 租税特別措置法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4111-9/art-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-8/par-1 - suppl-4111-9/art-1/par-1/item-4: 第三十条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4111-9/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-30 - suppl-4111-9/art-1/par-1/item-4: 第十条第十項 → 租税特別措置法 附則第十条第十項 (Supplementary Provisions, Article 10, paragraph (10)), suppl-4111-9/art-10/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-10 - suppl-4111-9/art-1/par-1/item-4: 第十四条第七項 → 租税特別措置法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-4111-9/art-14/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-7 - suppl-4111-9/art-1/par-1/item-4: 第二十六条第十三項 → 租税特別措置法 附則第二十六条第十三項 (Supplementary Provisions, Article 26, paragraph (13)), suppl-4111-9/art-26/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-26/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-13 - suppl-4111-9/art-1/par-1/item-4: 第二十九条第五項 → 租税特別措置法 附則第二十九条第五項 (Supplementary Provisions, Article 29, paragraph (5)), suppl-4111-9/art-29/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-5 - suppl-4111-9/art-1/par-1/item-4: 附則第八条第二項 → 租税特別措置法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4111-9/art-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-8/par-2 - suppl-4111-9/art-1/par-1/item-4: 第十九項 → 租税特別措置法 附則第二十六条第十九項 (Supplementary Provisions, Article 26, paragraph (19)), suppl-4111-9/art-26/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-26/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-19 - suppl-4111-9/art-1/par-1/item-4: 第二十四条第三項 → 租税特別措置法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4111-9/art-24/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-24/par-3 - suppl-4111-9/art-1/par-1/item-5: 附則第十条第五項 → 租税特別措置法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-4111-9/art-10/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-10/par-5 - suppl-4111-9/art-1/par-1/item-5: 第二十六条第六項 → 租税特別措置法 附則第二十六条第六項 (Supplementary Provisions, Article 26, paragraph (6)), suppl-4111-9/art-26/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-6 - suppl-4111-9/art-1/par-1/item-5: 第七項 → 租税特別措置法 附則第二十六条第七項 (Supplementary Provisions, Article 26, paragraph (7)), suppl-4111-9/art-26/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-26/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-26/par-7 - suppl-4111-9/art-1/par-1/item-6: 附則第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4111-9/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-16 - suppl-4111-9/art-1/par-1/item-6: 第三十三条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4111-9/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-33 - suppl-4111-9/art-1/par-1/item-7: 都市基盤整備公団法（平成十一年法律第七十六号）附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4111-76/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-76/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-76/art-1 - suppl-4111-9/art-1/par-1/item-7: 附則第十七条第二項 → 租税特別措置法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4111-9/art-17/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17/par-2 - suppl-4111-9/art-1/par-1/item-8: 附則第三十八条第一項 → 租税特別措置法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4111-9/art-38/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-1 - suppl-4111-9/art-1/par-1/item-8: 第四項 → 租税特別措置法 附則第三十八条第四項 (Supplementary Provisions, Article 38, paragraph (4)), suppl-4111-9/art-38/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-38/par-4 - suppl-4111-9/art-1/par-1/item-9: 附則第三十九条 → 租税特別措置法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4111-9/art-39 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-39 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-393, 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