# 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-4141-102` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-102 - 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 平成一四年八月二日法律第一〇二号 suppl-4141-102 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102 · https://japanlaw.org/l/332AC0000000026/suppl-4141-102 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-102/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-102/art-1 **第一項** この法律は、平成十四年十月一日から施行する。ただし、第三条中老人保健法第七十九条の二の次に一条を加える改正規定は公布の日から、第二条、第五条及び第八条並びに附則第六条から第八条まで、第三十三条、第三十四条、第三十九条、第四十一条、第四十八条、第四十九条第三項、第五十一条、第五十二条第三項、第五十四条、第六十七条、第六十九条、第七十一条、第七十三条及び第七十七条の規定は平成十五年四月一日から、附則第六十一条の二の規定は行政手続等における情報通信の技術の利用に関する法律の施行に伴う関係法律の整備等に関する法律（平成十四年法律第百五十二号）第十五条の規定の施行の日又はこの法律の施行の日のいずれか遅い日から施行する。 suppl-4141-102/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-102/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-102/art-1/par-1 This Act comes into effect on October 1, 2002; provided, however, that the provisions in Article 3 adding one Article after Article 79-2 of the Act on Health and Medical Services for the Elderly come into effect on the date of promulgation, the provisions of Articles 2, 5, and 8 and of Articles 6 through 8, 33, 34, 39, 41, and 48, Article 49, paragraph (3), Article 51, Article 52, paragraph (3), and Articles 54, 67, 69, 71, 73, and 77 of the Supplementary Provisions come into effect on April 1, 2003, and the provisions of Article 61-2 of the Supplementary Provisions come into effect on the date on which the provisions of Article 15 of the Act on the Arrangement of Related Acts for the Enforcement of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 152 of 2002) come into effect or the date on which this Act comes into effect, whichever is later. 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-20261007T211206-425, 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