# 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-4141-87` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-87 - 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 平成一四年七月一二日法律第八七号 suppl-4141-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-87/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。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。 suppl-4141-87/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item: machine translation, not official **一** 略 suppl-4141-87/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-1 Omitted machine translation, not official **二** 第八条から第二十一条まで、第二十三条第一項から第三項まで、第二十五条から第二十七条まで、第三十一条から第三十三条まで、第三章第一節及び第二節、第六十五条（第七十二条において準用する場合を含む。）、第七十三条第一項から第三項まで、第四項（情報管理料金の認可に係る部分を除く。）及び第六項（料金の認可に係る部分を除く。）、第七十五条から第七十七条まで、第七十八条第一項、第二項及び第三項（手数料の認可に係る部分を除く。）、第五章（第八十二条第三項及び第八十五条第四項（これらの規定中手数料の認可に係る部分に限る。）を除く。）、第百二十一条、第百二十二条（第二項及び第三項並びに第八項から第十項まで（解体業者及び破砕業者に係る部分に限る。）を除く。）、第百二十四条、第百三十条第二項、第百三十七条、第百三十八条第一号、第二号及び第三号（第六十六条（第七十二条において読み替えて準用する場合を含む。）に係る部分を除く。）、第百三十九条第一号及び第二号（第二十四条第三項、第三十五条第二項及び第三十八条第二項に係る部分を除く。）、第百四十条第一号及び第二号（第六十三条第一項、第六十四条（第七十二条において準用する場合を含む。）及び第七十一条第一項に係る部分を除く。）並びに第百四十三条第二号並びに附則第三条、第四条、第八条、第九条、第十五条、第十六条、第十八条及び第十九条の規定　公布の日から起算して二年六月を超えない範囲内において政令で定める日 suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-2 the provisions of Articles 8 through 21, Article 23, paragraphs (1) through (3), Articles 25 through 27, Articles 31 through 33, Sections 1 and 2 of Chapter III, Article 65 (including as applied mutatis mutandis pursuant to Article 72), Article 73, paragraphs (1) through (3), paragraph (4) (excluding the part pertaining to the authorization of information management charges) and paragraph (6) (excluding the part pertaining to the authorization of charges), Articles 75 through 77, Article 78, paragraphs (1), (2) and (3) (excluding the part pertaining to the authorization of fees), Chapter V (excluding Article 82, paragraph (3) and Article 85, paragraph (4) (limited to the parts of these provisions pertaining to the authorization of fees)), Article 121, Article 122 (excluding paragraphs (2) and (3) and paragraphs (8) through (10) (limited to the parts pertaining to dismantling business operators and shredding business operators)), Article 124, Article 130, paragraph (2), Article 137, Article 138, items (i), (ii) and (iii) (excluding the part pertaining to Article 66 (including as applied mutatis mutandis pursuant to Article 72 following the deemed replacement of terms)), Article 139, items (i) and (ii) (excluding the parts pertaining to Article 24, paragraph (3), Article 35, paragraph (2) and Article 38, paragraph (2)), Article 140, items (i) and (ii) (excluding the parts pertaining to Article 63, paragraph (1), Article 64 (including as applied mutatis mutandis pursuant to Article 72) and Article 71, paragraph (1)), and Article 143, item (ii), and Articles 3, 4, 8, 9, 15, 16, 18 and 19 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation. machine translation, not official ### 第十六条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4141-87/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16 **第一項** 前条の規定による改正後の租税特別措置法第九十条の十二の規定は、附則第一条第二号に掲げる規定の施行の日以後に引取業者に引き渡された使用済自動車について適用する。 suppl-4141-87/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16/par-1 The provisions of Article 90-12 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to end-of-life automobiles delivered to a collection business operator on or after the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions come into effect. machine translation, not official ### 第二十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4141-87/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-22 **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-4141-87/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-22/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 ### 第二十三条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4141-87/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-23 **第一項** 附則第二条から第十二条まで、第十六条、第十九条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4141-87/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-23/par-1 Beyond what is provided for in Articles 2 through 12, Article 16, Article 19 and the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-87/art-1/par-1/item-2: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4141-87/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16 - suppl-4141-87/art-16/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4141-87/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-2 - suppl-4141-87/art-22/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4141-87/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1 - suppl-4141-87/art-23/par-1: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4141-87/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16 - suppl-4141-87/art-23/par-1: 前条 → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4141-87/art-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-22 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-1/par-1/item-2 - 租税特別措置法 附則第十六条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-16/par-1 - 租税特別措置法 附則第二十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-22/par-1 - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-87/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-87/art-23/par-1 - 租税特別措置法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-16 --- ## 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