# 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-4151-92`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-92
- 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 平成一五年六月一八日法律第九二号
<sup>suppl-4151-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-92/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1</sup>

**第一項**  この法律は、平成十七年四月一日から施行する。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-4151-92/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1/par-1</sup>
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4151-92/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第二条の規定並びに附則第七条、第八条、第九条第五項、第十二条から第十四条まで、第四十四条、第四十七条、第四十九条、第五十条（「第二条第十二項」を「第二条第十三項」に改める部分に限る。）、第五十二条及び第五十三条の規定　平成十六年四月一日
  <sup>suppl-4151-92/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-92/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-92/art-1/par-1/item-3</sup>
  the provisions of Article 2, and the provisions of Article 7, Article 8, Article 9, paragraph (5), Articles 12 through 14, Article 44, Article 47, Article 49, Article 50 (limited to the part replacing "Article 2, paragraph (12)" with "Article 2, paragraph (13)"), Article 52 and Article 53 of the Supplementary Provisions: April 1, 2004.
  <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-20261007T211206-437, 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