# 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-4121-141` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-141 - 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 平成一二年一二月六日法律第一四一号 suppl-4121-141 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-141/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-4121-141/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十九条（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-4121-141/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-19 **第一項** 前条の規定による改正後の租税特別措置法第十二条の三第一項又は第四十五条の二第三項の規定は、個人又は法人（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。以下この条において同じ。）が新医療法の施行の日以後に取得又は建設をするこれらの規定に規定する特定医療用建物について適用し、個人又は法人が同日前に取得又は建設をした前条の規定による改正前の租税特別措置法第十二条の三第一項又は第四十五条の二第三項に規定する特定医療用建物については、なお従前の例による。 suppl-4121-141/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-19/par-1 The provisions of Article 12-3, paragraph (1) or Article 45-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to specified medical buildings prescribed in those provisions that an individual or 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); the same applies hereinafter in this Article) acquires or constructs on or after the date on which the New Medical Care Act comes into effect, and with regard to specified medical buildings prescribed in Article 12-3, paragraph (1) or Article 45-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article that an individual or corporation acquired or constructed before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4121-141/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4121-141/art-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-141/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-19 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十九条第一項（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-4121-141/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-141/art-19/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-20261007T211206-407, 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