# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条 (Supplementary Provisions, Article 65) - 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: 第六十五条 (Supplementary Provisions, Article 65)（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4161-14/art-65` - 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-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65 - 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. --- ### 第六十五条（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake caption: machine translation, not official suppl-4161-14/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65 **第一項** 前条の規定による改正後の租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律附則第十八条の規定は、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。 suppl-4161-14/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65/par-1 The provisions of Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of the preceding Article apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and prior years. machine translation, not official **第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第六十五条第一項の規定並びに」とする。 suppl-4161-14/art-65/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65/par-2 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. in the case where the provisions of the preceding paragraph apply, the phrase "provisions and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 65, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004) and". machine translation, not official --- ## Cites - suppl-4161-14/art-65/par-2: 前項 → 租税特別措置法 附則第六十五条第一項 (Supplementary Provisions, Article 65, paragraph (1)), suppl-4161-14/art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十五条第二項（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-65/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-65/par-2 --- ## 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-20261007T211206-444, 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