# 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-4121-96` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-96 - 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 平成一二年五月三一日法律第九六号 suppl-4121-96 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-96/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-1 **第一項** この法律は、平成十二年十二月一日（以下「施行日」という。）から施行する。 suppl-4121-96/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-1/par-1 This Act comes into effect on December 1, 2000 (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第四十九条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4121-96/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-49 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定）の施行前に改正前のそれぞれの法律の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4121-96/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-49/par-1 Dispositions, procedures, or other acts carried out before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect pursuant to the provisions of the respective Acts prior to amendment, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions. machine translation, not official ### 第五十条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4121-96/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-50 **第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4121-96/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-50/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第五十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4121-96/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-51 **第一項** 附則第二条から第十一条まで及び前条に定めるもののほか、この法律の施行に際し必要な経過措置は、政令で定める。 suppl-4121-96/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-51/par-1 Beyond what is provided for in Articles 2 through 11 of the Supplementary Provisions and the preceding Article, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4121-96/art-49/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-96/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-1 - suppl-4121-96/art-51/par-1: 前条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4121-96/art-50 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-50 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十九条第一項（処分等の効力） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-49/par-1 - 租税特別措置法 附則第五十一条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-96/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-96/art-51/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-20261007T211206-405, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-406, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07