# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三条 (Supplementary Provisions, Article 103)

- 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: 第百三条 (Supplementary Provisions, Article 103)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4171-123/art-103`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123/art-103
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103
- 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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### 第百三条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-123/art-103 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103</sup>

**第一項**  附則第百一条の規定による改正後の租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用する。
<sup>suppl-4171-123/art-103/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-103/par-1</sup>
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 101 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005.
<sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-123/art-1/par-1/item-1

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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-20261007T211206-456, 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