# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1) - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4161-14/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-14/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1 **第一項** この法律は、平成十六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。 suppl-4161-14/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1 This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 次に掲げる規定　平成十六年七月一日 suppl-4161-14/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-1 the following provisions: July 1, 2004; machine translation, not official **イ** 略 suppl-4161-14/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ロ** 第七条中租税特別措置法第二十八条の四第三項第二号の改正規定、同法第三十一条の二第二項第二号の改正規定（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同項第五号の改正規定（「都市基盤整備公団及び地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第三十三条第一項第三号の五の改正規定（同号を同項第三号の六とする部分を除く。）、同法第三十四条第二項第一号の改正規定（「都市基盤整備公団、」を「独立行政法人都市再生機構又は」に改め、「又は地域振興整備公団」を削る部分に限る。）、同法第三十四条の二第二項第一号の改正規定（「都市基盤整備公団、地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第三十七条第一項の表の第十四号の改正規定、同法第四十一条第一項第二号及び第三号の改正規定、同法第四十二条の二の二を削る改正規定、同法第六十四条第一項第三号の五の改正規定（同号を同項第三号の六とする部分を除く。）、同法第六十五条の三第一項第一号の改正規定（「都市基盤整備公団、」を「独立行政法人都市再生機構又は」に改め、「又は地域振興整備公団」を削る部分に限る。）、同法第六十五条の四第一項第一号の改正規定（「都市基盤整備公団、地域振興整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）、同法第六十五条の七第一項の表の第十五号の改正規定並びに同法第八十三条の三第四項の改正規定並びに附則第三十五条及び第六十一条（「都市基盤整備公団」を「独立行政法人都市再生機構」に改める部分に限る。）の規定 suppl-4161-14/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-1/sub-2 the provisions in Article 7 amending Article 28-4, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 31-2, paragraph (2), item (ii) of that Act (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (v) of that paragraph (limited to the part replacing "Urban Development Corporation and Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending Article 33, paragraph (1), item (iii)-5 of that Act (excluding the part renumbering that item as item (iii)-6 of that paragraph), the provisions amending Article 34, paragraph (2), item (i) of that Act (limited to the part replacing "Urban Development Corporation," with "Urban Renaissance Agency or" and deleting "or Japan Regional Development Corporation"), the provisions amending Article 34-2, paragraph (2), item (i) of that Act (limited to the part replacing "Urban Development Corporation, Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (xiv) of the table in Article 37, paragraph (1) of that Act, the provisions amending Article 41, paragraph (1), items (ii) and (iii) of that Act, the provisions deleting Article 42-2-2 of that Act, the provisions amending Article 64, paragraph (1), item (iii)-5 of that Act (excluding the part renumbering that item as item (iii)-6 of that paragraph), the provisions amending Article 65-3, paragraph (1), item (i) of that Act (limited to the part replacing "Urban Development Corporation," with "Urban Renaissance Agency or" and deleting "or Japan Regional Development Corporation"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act (limited to the part replacing "Urban Development Corporation, Japan Regional Development Corporation" with "Urban Renaissance Agency"), the provisions amending item (xv) of the table in Article 65-7, paragraph (1) of that Act, and the provisions amending Article 83-3, paragraph (4) of that Act, and the provisions of Article 35 and Article 61 (limited to the part replacing "Urban Development Corporation" with "Urban Renaissance Agency") of the Supplementary Provisions; machine translation, not official **二** 第七条中租税特別措置法第十一条第一項の表の第一号の改正規定、同法第四十三条第一項の表の第一号の改正規定及び同法第六十八条の十六第一項の表の第一号の改正規定並びに附則第二十五条第一項、第四十条第一項及び第四十九条第一項の規定　平成十六年十一月一日 suppl-4161-14/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-2 the provisions in Article 7 amending item (i) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending item (i) of the table in Article 43, paragraph (1) of that Act and the provisions amending item (i) of the table in Article 68-16, paragraph (1) of that Act, and the provisions of Article 25, paragraph (1), Article 40, paragraph (1) and Article 49, paragraph (1) of the Supplementary Provisions: November 1, 2004; machine translation, not official **三** 次に掲げる規定　平成十七年一月一日 suppl-4161-14/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3 the following provisions: January 1, 2005; machine translation, not official **イ** 略 suppl-4161-14/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第七条中租税特別措置法第十二条第一項の改正規定（「地区」の下に「及びこれに類する地区として政令で定める地区」を加える部分を除く。）、同法第三十四条の三第二項第四号の改正規定、同法第四十一条の十五の次に一条を加える改正規定、同法第四十一条の十七第一項の改正規定及び同法第四十五条第一項の改正規定（「地区」の下に「及びこれに類する地区として政令で定める地区」を加える部分を除く。）並びに附則第二十五条第五項、第三十四条、第四十条第八項、第四十九条第八項及び第七十一条の規定 suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-3/sub-2 the provisions in Article 7 amending Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "and any other district specified by Cabinet Order as being similar thereto" after "district"), the provisions amending Article 34-3, paragraph (2), item (iv) of that Act, the provisions adding one Article after Article 41-15 of that Act, the provisions amending Article 41-17, paragraph (1) of that Act and the provisions amending Article 45, paragraph (1) of that Act (excluding the part adding "and any other district specified by Cabinet Order as being similar thereto" after "district"), and the provisions of Article 25, paragraph (5), Article 34, Article 40, paragraph (8), Article 49, paragraph (8) and Article 71 of the Supplementary Provisions; machine translation, not official **四** 第七条中租税特別措置法第四十一条の十二第十二項の改正規定（「第十六項」を「第十八項」に改める部分を除く。）及び附則第三十三条第二項の規定　平成十八年四月一日 suppl-4161-14/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-4 the provisions in Article 7 amending Article 41-12, paragraph (12) of the Act on Special Measures Concerning Taxation (excluding the part replacing "paragraph (16)" with "paragraph (18)") and the provisions of Article 33, paragraph (2) of the Supplementary Provisions: April 1, 2006; machine translation, not official **五** 次に掲げる規定　信託業法（平成十六年法律第百五十四号）の施行の日 suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-5 the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect. machine translation, not official **イからホまで** 略 suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ヘ** 第七条中租税特別措置法第九条第二項の改正規定、同法第九条の四の改正規定、同法第四十条の四の改正規定、同法第四十一条の九の改正規定、同法第四十一条の十二第四項の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六の改正規定、同法第六十八条の三の三の改正規定（同条第九項中「平成十六年三月三十一日」を「平成十八年三月三十一日」に改める部分を除く。）、同法第六十八条の三の四の改正規定（同条第九項中「平成十六年三月三十一日」を「平成十八年三月三十一日」に改める部分を除く。）、同法第六十八条の三の五第一項、第三項、第五項から第八項まで、第十四項、第十五項第一号、第十六項及び第十八項の改正規定、同法第六十八条の三の六から第六十八条の四までの改正規定、同法第六十八条の八十八第五項の改正規定並びに同法第六十八条の九十の改正規定 suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-5/sub-2 the provisions in Article 7 amending Article 9, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-4 of that Act, the provisions amending Article 40-4 of that Act, the provisions amending Article 41-9 of that Act, the provisions amending Article 41-12, paragraph (4) of that Act, the provisions amending Article 66-4, paragraph (6) of that Act, the provisions amending Article 66-6 of that Act, the provisions amending Article 68-3-3 of that Act (excluding the part replacing "March 31, 2004" with "March 31, 2006" in paragraph (9) of that Article), the provisions amending Article 68-3-4 of that Act (excluding the part replacing "March 31, 2004" with "March 31, 2006" in paragraph (9) of that Article), the provisions amending Article 68-3-5, paragraph (1), paragraph (3), paragraphs (5) through (8), paragraph (14), paragraph (15), item (i), paragraph (16) and paragraph (18) of that Act, the provisions amending Articles 68-3-6 through 68-4 of that Act, the provisions amending Article 68-88, paragraph (5) of that Act, and the provisions amending Article 68-90 of that Act; machine translation, not official **六** 第七条中租税特別措置法第十四条の二第二項第五号の改正規定及び同法第四十七条の二第三項第五号の改正規定並びに附則第二十五条第十項及び第十一項、第四十条第十三項及び第十四項並びに第四十九条第十三項及び第十四項の規定　特定都市河川浸水被害対策法（平成十五年法律第七十七号）の施行の日 suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-6 the provisions in Article 7 amending Article 14-2, paragraph (2), item (v) of the Act on Special Measures Concerning Taxation and the provisions amending Article 47-2, paragraph (3), item (v) of that Act, and the provisions of Article 25, paragraphs (10) and (11), Article 40, paragraphs (13) and (14), and Article 49, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities (Act No. 77 of 2003) comes into effect; machine translation, not official **七** 第七条中租税特別措置法第二十六条第二項第三号の改正規定　心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の施行の日 suppl-4161-14/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-7 the provisions in Article 7 amending Article 26, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation: the date on which the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003) comes into effect; machine translation, not official **八** 第七条中租税特別措置法第二十八条第一項第二号の改正規定、同法第三十四条の二第二項第十二号の改正規定（「中小企業総合事業団法（平成十一年法律第十九号）第二十一条第一項第二号に規定する中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第三号に規定する連携等若しくは中小企業の集積の活性化」に改める部分に限る。）、同法第六十五条の四第一項第十二号の改正規定（「中小企業総合事業団法第二十一条第一項第二号に規定する中小企業構造の高度化」を「独立行政法人中小企業基盤整備機構法第十五条第一項第三号に規定する連携等若しくは中小企業の集積の活性化」に改める部分に限る。）及び同法第六十六条の十一第一項第二号の改正規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日 suppl-4161-14/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-8 the provisions in Article 7 amending Article 28, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xii) of that Act (limited to the part replacing "advancement of the structure of small and medium-sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the Japan Small and Medium Enterprise Corporation Act (Act No. 19 of 1999)" with "collaboration, etc. or vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 147 of 2002)"), the provisions amending Article 65-4, paragraph (1), item (xii) of that Act (limited to the part replacing "advancement of the structure of small and medium-sized enterprises prescribed in Article 21, paragraph (1), item (ii) of the Japan Small and Medium Enterprise Corporation Act" with "collaboration, etc. or vitalization of the agglomeration of small and medium-sized enterprises prescribed in Article 15, paragraph (1), item (iii) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency"), and the provisions amending Article 66-11, paragraph (1), item (ii) of that Act: the date on which the Act on the Abolition, etc. of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002) comes into effect; machine translation, not official **九** 第七条中租税特別措置法第三十四条の二第二項第一号の改正規定（「同じ。）」の下に「、独立行政法人中小企業基盤整備機構」を加える部分に限る。）及び同法第六十五条の四第一項第一号の改正規定（「同じ。）」の下に「、独立行政法人中小企業基盤整備機構」を加える部分に限る。）　中小企業金融公庫法及び独立行政法人中小企業基盤整備機構法の一部を改正する法律（平成十六年法律第三十五号）附則第一条第二号に掲げる規定の施行の日 suppl-4161-14/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-9 the provisions in Article 7 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation (limited to the part adding ", the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN" after "the same applies hereinafter)") and the provisions amending Article 65-4, paragraph (1), item (i) of that Act (limited to the part adding ", the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN" after "the same applies hereinafter)"): the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Japan Finance Corporation for Small Business Act and the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency (Act No. 35 of 2004) come into effect; machine translation, not official **十** 第七条中租税特別措置法第八十条の三の改正規定及び同法第八十一条第五項の改正規定（同項を同条第四項とする部分を除く。）　金融機能の強化のための特別措置に関する法律（平成十六年法律第百二十八号）の施行の日 suppl-4161-14/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-1/par-1/item-10 the provisions in Article 7 amending Article 80-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 81, paragraph (5) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article): the date on which the Act on Special Measures for Strengthening Financial Functions (Act No. 128 of 2004) comes into effect. machine translation, not official --- ## Cites - suppl-4161-14/art-1/par-1/item-1/sub-2: 附則第三十五条 → 租税特別措置法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4161-14/art-35 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-35 - suppl-4161-14/art-1/par-1/item-2: 第四十九条第一項 → 租税特別措置法 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-4161-14/art-49/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-1 - suppl-4161-14/art-1/par-1/item-2: 附則第二十五条第一項 → 租税特別措置法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4161-14/art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-1 - suppl-4161-14/art-1/par-1/item-2: 第四十条第一項 → 租税特別措置法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4161-14/art-40/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-1 - suppl-4161-14/art-1/par-1/item-3/sub-2: 附則第二十五条第五項 → 租税特別措置法 附則第二十五条第五項 (Supplementary Provisions, Article 25, paragraph (5)), suppl-4161-14/art-25/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-5 - suppl-4161-14/art-1/par-1/item-3/sub-2: 第四十九条第八項 → 租税特別措置法 附則第四十九条第八項 (Supplementary Provisions, Article 49, paragraph (8)), suppl-4161-14/art-49/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-8 - suppl-4161-14/art-1/par-1/item-3/sub-2: 第三十四条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4161-14/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-34 - suppl-4161-14/art-1/par-1/item-3/sub-2: 第四十条第八項 → 租税特別措置法 附則第四十条第八項 (Supplementary Provisions, Article 40, paragraph (8)), suppl-4161-14/art-40/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-8 - suppl-4161-14/art-1/par-1/item-4: 附則第三十三条第二項 → 租税特別措置法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4161-14/art-33/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-33/par-2 - suppl-4161-14/art-1/par-1/item-6: 第十一項 → 租税特別措置法 附則第二十五条第十一項 (Supplementary Provisions, Article 25, paragraph (11)), suppl-4161-14/art-25/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-25/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-11 - suppl-4161-14/art-1/par-1/item-6: 第四十条第十三項 → 租税特別措置法 附則第四十条第十三項 (Supplementary Provisions, Article 40, paragraph (13)), suppl-4161-14/art-40/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-13 - suppl-4161-14/art-1/par-1/item-6: 第十四項 → 租税特別措置法 附則第四十条第十四項 (Supplementary Provisions, Article 40, paragraph (14)), suppl-4161-14/art-40/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-14 - suppl-4161-14/art-1/par-1/item-6: 第四十九条第十三項 → 租税特別措置法 附則第四十九条第十三項 (Supplementary Provisions, Article 49, paragraph (13)), suppl-4161-14/art-49/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-13 - suppl-4161-14/art-1/par-1/item-6: 第十四項 → 租税特別措置法 附則第四十九条第十四項 (Supplementary Provisions, Article 49, paragraph (14)), suppl-4161-14/art-49/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-14 - suppl-4161-14/art-1/par-1/item-6: 附則第二十五条第十項 → 租税特別措置法 附則第二十五条第十項 (Supplementary Provisions, Article 25, paragraph (10)), suppl-4161-14/art-25/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-25/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-10 - suppl-4161-14/art-1/par-1/item-8: 独立行政法人中小企業基盤整備機構法（平成十四年法律第百四十七号）第十五条第一項第三号 → e-Gov law 414AC0000000147, 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — not held in this collection ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十五条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-25/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-10 - 租税特別措置法 附則第二十五条第十一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-25/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-11 - 租税特別措置法 附則第四十条第十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-13 - 租税特別措置法 附則第四十条第十四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-40/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-40/par-14 - 租税特別措置法 附則第四十九条第十三項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-13 - 租税特別措置法 附則第四十九条第十四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-49/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-49/par-14 --- ## 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-20261007T211206-438, 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