# 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-4121-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-26 - 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 平成一二年三月三一日法律第二六号 suppl-4121-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26 · https://japanlaw.org/l/332AC0000000026/suppl-4121-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-26/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-26/art-1 **第一項** この法律は、平成十二年四月一日から施行する。ただし、第二条の規定、第三条中関税法の目次の改正規定、同法第二章第二節中第七条の五を第七条の十七とする改正規定、同法第七条の四の改正規定、同条を同法第七条の十六とする改正規定、同法第七条の三の改正規定、同条を同法第七条の十五とする改正規定、同法第七条の二の改正規定、同条を同法第七条の十四とし、同法第七条の次に十二条を加える改正規定、同法第九条、第九条の二、第十条から第十三条まで、第十四条、第十四条の二、第二十四条、第五十八条の二（見出しを含む。）、第六十二条の十五、第六十七条、第六十八条、第七十二条、第七十三条、第九十七条及び第百五条の改正規定、同法第百十三条の二を同法第百十三条の三とし、同法第百十三条の次に一条を加える改正規定、同法第百十五条及び第百十六条の改正規定、同法第百十七条の改正規定（「第百十三条の二」を「第百十三条の二（特例申告書を提出期限までに提出しない罪）、第百十三条の三」に、「第六号まで（許可」を「第七号まで（許可」に改める部分に限る。）、第四条中関税暫定措置法第十条の三及び第十条の四の改正規定並びに附則第五条及び第七条から第十六条までの規定については、平成十三年三月一日から施行する。 suppl-4121-26/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-26/art-1/par-1 This Act comes into effect on April 1, 2000; provided, however, that the provisions of Article 2; in Article 3, the provisions amending the table of contents of the Customs Act, the provisions renumbering Article 7-5 as Article 7-17 in Chapter II, Section 2 of that Act, the provisions amending Article 7-4 of that Act, the provisions renumbering that Article as Article 7-16 of that Act, the provisions amending Article 7-3 of that Act, the provisions renumbering that Article as Article 7-15 of that Act, the provisions amending Article 7-2 of that Act, the provisions renumbering that Article as Article 7-14 of that Act and adding 12 Articles after Article 7 of that Act, the provisions amending Articles 9, 9-2, 10 through 13, 14, 14-2, 24, 58-2 (including its heading), 62-15, 67, 68, 72, 73, 97 and 105 of that Act, the provisions renumbering Article 113-2 of that Act as Article 113-3 of that Act and adding one Article after Article 113 of that Act, the provisions amending Articles 115 and 116 of that Act, and the provisions amending Article 117 of that Act (limited to the part replacing "Article 113-2" with "Article 113-2 (Crime of Failure to File a Special Return by the Filing Deadline), Article 113-3" and "through item (vi) (permission" with "through item (vii) (permission"); in Article 4, the provisions amending Articles 10-3 and 10-4 of the Act on Temporary Measures Concerning Customs; and the provisions of Article 5 and Articles 7 through 16 of the Supplementary Provisions come into effect on March 1, 2001. 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-20261007T211206-405, 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