# 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-4141-152`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-152
- 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.

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## 附　則 平成一四年一二月一三日法律第一五二号
<sup>suppl-4141-152 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-152/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1</sup>

**第一項**  この法律は、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（平成十四年法律第百五十一号）の施行の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4141-152/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1/par-1</sup>
This Act comes into effect on the date on which the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) comes into effect; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から八まで**  略
  <sup>suppl-4141-152/art-1/par-1/item-1-to-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152/art-1/par-1/item-1-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1/par-1/item-1-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  附則第十条の規定　健康保険法等の一部を改正する法律（平成十四年法律第百二号）の公布の日又はこの法律の公布の日のいずれか遅い日
  <sup>suppl-4141-152/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-152/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-152/art-1/par-1/item-9</sup>
  the provisions of Article 10 of the Supplementary Provisions: the date of promulgation of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) or the date of promulgation of this Act, whichever is later.
  <sup>machine translation, not official</sup>

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## 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