# 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-4131-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-50 - 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 平成一三年六月一五日法律第五〇号 suppl-4131-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-50/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-1 **第一項** この法律は、平成十四年四月一日から施行する。 suppl-4131-50/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-1/par-1 This Act comes into effect on April 1, 2002. machine translation, not official ### 第三十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4131-50/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-37 **第一項** この法律（附則第一条各号に掲げる規定については、当該規定）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-4131-50/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-37/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions) comes into effect. machine translation, not official ### 第三十八条（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-4131-50/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-38 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4131-50/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-38/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-50/art-37/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4131-50/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-50/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-50/art-37/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-20261007T211206-414, 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