# 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-4121-105` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-105 - 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 平成一二年六月二日法律第一〇五号 suppl-4121-105 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-105/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105/art-1 **第一項** この法律は、平成十二年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。 suppl-4121-105/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105/art-1/par-1 This Act comes into effect on October 1, 2000; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中廃棄物の処理及び清掃に関する法律第十条第三項、第十五条の五から第十五条の七まで及び第十五条の九の改正規定並びに第三条（産業廃棄物の処理に係る特定施設の整備の促進に関する法律第十五条の改正規定を除く。）の規定並びに附則第六条、第十条（地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第三項第八号の改正規定を除く。）、第十一条（租税特別措置法（昭和三十二年法律第二十六号）第三十四条の二第二項第十三号及び第六十五条の四第一項第十三号の改正規定に限る。）及び第十三条の規定　公布の日 suppl-4121-105/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-105/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-105/art-1/par-1/item-1 the provisions in Article 1 amending Article 10, paragraph (3), Articles 15-5 through 15-7 and Article 15-9 of the Act on Waste Management and Public Cleaning, the provisions of Article 3 (excluding the provisions amending Article 15 of the Act on Promotion of Development of Specified Facilities for the Disposal of Industrial Waste), and the provisions of Article 6, Article 10 (excluding the provisions amending Article 701-34, paragraph (3), item (viii) of the Local Tax Act (Act No. 226 of 1950)), Article 11 (limited to the provisions amending Article 34-2, paragraph (2), item (xiii) and Article 65-4, paragraph (1), item (xiii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) and Article 13 of the Supplementary Provisions: the date of promulgation. 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-20261007T211206-406, 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