# 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-4171-21/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-4171-21/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/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-4171-21/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1 **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。 suppl-4171-21/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1 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: machine translation, not official **一** 次に掲げる規定　平成十七年七月一日 suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1 the following provisions: July 1, 2005; machine translation, not official **イ及びロ** 略 suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ハ** 第五条中租税特別措置法第三十七条の十一の三第八項の改正規定、同法第四十一条の十二第二十三項の改正規定（「記録した」の下に「光ディスク、」を加える部分及び「磁気テープ等」を「光ディスク等」に改める部分に限る。）及び同法第四十一条の十四の改正規定並びに附則第二十四条、第二十七条及び第二十八条の規定 suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1/sub-2 the provisions in Article 5 amending Article 37-11-3, paragraph (8) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-12, paragraph (23) of that Act (limited to the part adding "optical disks," after "recorded" and the part replacing "magnetic tapes or similar media" with "optical disks or similar media") and the provisions amending Article 41-14 of that Act, and the provisions of Articles 24, 27 and 28 of the Supplementary Provisions. machine translation, not official **二** 次に掲げる規定　平成十七年十月一日 suppl-4171-21/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-2 the following provisions: October 1, 2005; machine translation, not official **イ** 略 suppl-4171-21/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ロ** 第五条中租税特別措置法第二十六条第二項の改正規定、同法第三十七条の十一第一項第三号の改正規定、同法第三十七条の十一の三第三項第一号の改正規定、同法第五十六条を削る改正規定、同法第五十六条の二第十二項、第十四項、第十六項及び第十八項の改正規定、同条を同法第五十六条とする改正規定、同法第五十六条の三第十項の改正規定、同条を同法第五十六条の二とする改正規定、同法第六十八条の四十七の改正規定、同法第六十八条の四十八の改正規定並びに同法第六十八条の四十九の改正規定並びに附則第二十条、第二十三条、第三十四条第二項、第四十八条第二項及び第七十四条の規定 suppl-4171-21/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-2/sub-2 the provisions in Article 5 amending Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-11, paragraph (1), item (iii) of that Act, the provisions amending Article 37-11-3, paragraph (3), item (i) of that Act, the provisions deleting Article 56 of that Act, the provisions amending Article 56-2, paragraphs (12), (14), (16) and (18) of that Act, the provisions renumbering that Article as Article 56 of that Act, the provisions amending Article 56-3, paragraph (10) of that Act, the provisions renumbering that Article as Article 56-2 of that Act, the provisions amending Article 68-47 of that Act, the provisions amending Article 68-48 of that Act and the provisions amending Article 68-49 of that Act, and the provisions of Article 20, Article 23, Article 34, paragraph (2), Article 48, paragraph (2) and Article 74 of the Supplementary Provisions. machine translation, not official **三** 次に掲げる規定　平成十八年一月一日 suppl-4171-21/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-3 the following provisions: January 1, 2006; machine translation, not official **イ** 略 suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第五条中租税特別措置法第四十一条の四の次に一条を加える改正規定 suppl-4171-21/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-3/sub-2 the provisions in Article 5 adding one Article after Article 41-4 of the Act on Special Measures Concerning Taxation. machine translation, not official **四及び五** 略 suppl-4171-21/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-4-to-5 Omitted machine translation, not official **六** 次に掲げる規定　平成十八年四月一日 suppl-4171-21/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-6 the following provisions: April 1, 2006; machine translation, not official **イ** 略 suppl-4171-21/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ロ** 第五条中租税特別措置法第八十四条の四の改正規定（同条第一項第一号に掲げる登記に係る部分及び同項第三号に掲げる登記に係る部分のうち同項第一号に掲げる登記に係る部分を除く。） suppl-4171-21/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-6/sub-2 the provisions in Article 5 amending Article 84-4 of the Act on Special Measures Concerning Taxation (excluding the part concerning the registration listed in paragraph (1), item (i) of that Article and, of the part concerning the registration listed in item (iii) of that paragraph, the part concerning the registration listed in item (i) of that paragraph). machine translation, not official **七** 次に掲げる規定　有限責任事業組合契約に関する法律（平成十七年法律第四十号）の施行の日 suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7 the following provisions: the date on which the Limited Liability Partnership Act (Act No. 40 of 2005) comes into effect; machine translation, not official **イ** 略 suppl-4171-21/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ロ** 第五条中租税特別措置法第二十七条の次に一条を加える改正規定、同法第六十七条の十一の次に二条を加える改正規定（第六十七条の十三に係る部分に限る。）及び同法第六十八条の百五の次に二条を加える改正規定（第六十八条の百五の三に係る部分に限る。）並びに附則第四十条第二項及び第五十三条第二項の規定 suppl-4171-21/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7/sub-2 the provisions in Article 5 adding one Article after Article 27 of the Act on Special Measures Concerning Taxation, the provisions adding two Articles after Article 67-11 of that Act (limited to the part concerning Article 67-13) and the provisions adding two Articles after Article 68-105 of that Act (limited to the part concerning Article 68-105-3), and the provisions of Article 40, paragraph (2) and Article 53, paragraph (2) of the Supplementary Provisions. machine translation, not official **八** 次に掲げる規定　債権譲渡の対抗要件に関する民法の特例等に関する法律の一部を改正する法律の施行の日 suppl-4171-21/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-8 the following provisions: the date on which the Act Partially Amending the Act on Special Provisions, etc. of the Civil Code Concerning the Perfection Requirements for the Assignment of Claims comes into effect; machine translation, not official **イ** 略 suppl-4171-21/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-8/sub-1 Omitted machine translation, not official **ロ** 第五条中租税特別措置法第八十四条の四の改正規定（同条第一項第一号に掲げる登記に係る部分及び同項第三号に掲げる登記に係る部分のうち同項第一号に掲げる登記に係る部分に限る。） suppl-4171-21/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-8/sub-2 the provisions in Article 5 amending Article 84-4 of the Act on Special Measures Concerning Taxation (limited to the part concerning the registration listed in paragraph (1), item (i) of that Article and, of the part concerning the registration listed in item (iii) of that paragraph, the part concerning the registration listed in item (i) of that paragraph). machine translation, not official **九から十八まで** 略 suppl-4171-21/art-1/par-1/item-9-to-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-9-to-18 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-9-to-18 Omitted machine translation, not official **十九** 第五条中租税特別措置法第十条の四第一項第六号及び第七号の改正規定、同項に一号を加える改正規定、同法第十条の五第一項の改正規定、同法第三十七条の十三第一項第一号の改正規定、同法第四十二条の七第一項第六号及び第七号の改正規定、同項に一号を加える改正規定、同条第二項の改正規定（「、第五号又は第六号」を「又は第五号」に改める部分に限る。）、同法第四十二条の十第一項の改正規定、同法第四十四条の二第一項の改正規定（「平成十七年三月三十一日」を「平成十九年三月三十一日」に、「百分の十五」を「百分の十四」に、「百分の八」を「百分の七」に改める部分を除く。）、同法第六十六条の十二第一項の改正規定、同法第六十八条の二第一項の改正規定、同法第六十八条の十二第一項第六号及び第七号の改正規定、同項に一号を加える改正規定、同条第二項の改正規定（「、第五号又は第六号」を「又は第五号」に改める部分に限る。）、同法第六十八条の十四第一項の改正規定並びに同法第六十八条の百九の改正規定（同条第四項中「書類」の下に「（前項の規定の適用を受けようとする場合にあつては、同項の割合の計算に関する明細書）」を加える部分を除く。）並びに附則第十六条、第十七条、第二十五条第一項、第三十一条、第三十二条、第三十九条、第四十三条第一項、第四十五条、第四十六条及び第五十四条の規定　中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）の施行の日 suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19 the provisions in Article 5 amending Article 10-4, paragraph (1), items (vi) and (vii) of the Act on Special Measures Concerning Taxation, the provisions adding one item to that paragraph, the provisions amending Article 10-5, paragraph (1) of that Act, the provisions amending Article 37-13, paragraph (1), item (i) of that Act, the provisions amending Article 42-7, paragraph (1), items (vi) and (vii) of that Act, the provisions adding one item to that paragraph, the provisions amending paragraph (2) of that Article (limited to the part replacing ", item (v) or item (vi)" with "or item (v)"), the provisions amending Article 42-10, paragraph (1) of that Act, the provisions amending Article 44-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2005" with "March 31, 2007", "15 percent" with "14 percent" and "8 percent" with "7 percent"), the provisions amending Article 66-12, paragraph (1) of that Act, the provisions amending Article 68-2, paragraph (1) of that Act, the provisions amending Article 68-12, paragraph (1), items (vi) and (vii) of that Act, the provisions adding one item to that paragraph, the provisions amending paragraph (2) of that Article (limited to the part replacing ", item (v) or item (vi)" with "or item (v)"), the provisions amending Article 68-14, paragraph (1) of that Act and the provisions amending Article 68-109 of that Act (excluding the part adding "(in the case of seeking the application of the provisions of the preceding paragraph, a written statement concerning the calculation of the ratio referred to in that paragraph)" after "documents" in paragraph (4) of that Article), and the provisions of Article 16, Article 17, Article 25, paragraph (1), Article 31, Article 32, Article 39, Article 43, paragraph (1), Article 45, Article 46 and Article 54 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Support for Business Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005) comes into effect; machine translation, not official **二十** 第五条中租税特別措置法第十四条の二第一項の改正規定（「次項第三号」を「次項第二号又は第三号」に改める部分に限る。）、同条第二項の改正規定（同項第二号を削る部分及び同項第五号に係る部分を除く。）、同法第三十一条の二の改正規定（同条第二項第十三号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分並びに同項第十号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分及び同号ロに係る部分を除く。）、同法第四十七条の二第一項の改正規定（「第三項第三号」を「第三項第二号又は第三号」に改める部分に限る。）、同条第三項の改正規定（同項第二号を削る部分及び同項第五号に係る部分を除く。）、同法第六十八条の三十五第一項の改正規定（「第三項第三号」を「第三項第二号又は第三号」に改める部分に限る。）、同条第三項の改正規定（同項第二号を削る部分を除く。）、同法第八十三条の二（見出しを含む。）の改正規定及び同法第九十七条の表の改正規定（同表の都道府県の項中「第三十一条の二第二項第十三号ハ及び第十四号ニ」を「第三十一条の二第二項第十四号ハ及び第十五号ニ」に改める部分及び「第六十二条の三第四項第十三号ハ及び第十四号ニ」を「第六十二条の三第四項第十四号ハ及び第十五号ニ」に改める部分並びに同表の市町村の項中「第三十一条の二第二項第十四号ニ、第六十二条の三第四項第十四号ニ」を「第三十一条の二第二項第十五号ニ、第六十二条の三第四項第十五号ニ」に改める部分に限る。）並びに附則第十八条第十三項、第二十一条第一項、第三十三条第二十項、第四十七条第二十項及び第六十五条（別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号中「第三十一条の二第二項第十三号ハ及び第十四号ニ」を「第三十一条の二第二項第十四号ハ及び第十五号ニ」に改める部分及び「第六十二条の三第四項第十三号ハ及び第十四号ニ」を「第六十二条の三第四項第十四号ハ及び第十五号ニ」に改める部分並びに同項第二号中「第三十一条の二第二項第十四号ニ、第六十二条の三第四項第十四号ニ」を「第三十一条の二第二項第十五号ニ、第六十二条の三第四項第十五号ニ」に改める部分に限る。）の規定　民間事業者の能力を活用した市街地の整備を推進するための都市再生特別措置法等の一部を改正する法律（平成十七年法律第三十四号）附則第一条ただし書に規定する日 suppl-4171-21/art-1/par-1/item-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-20 the provisions in Article 5 amending Article 14-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "item (iii) of the following paragraph" with "item (ii) or (iii) of the following paragraph"), the provisions amending paragraph (2) of that Article (excluding the part deleting item (ii) of that paragraph and the part concerning item (v) of that paragraph), the provisions amending Article 31-2 of that Act (excluding the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in paragraph (2), item (xiii) of that Article, and the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in item (x) of that paragraph and the part concerning (b) of that item), the provisions amending Article 47-2, paragraph (1) of that Act (limited to the part replacing "paragraph (3), item (iii)" with "paragraph (3), item (ii) or (iii)"), the provisions amending paragraph (3) of that Article (excluding the part deleting item (ii) of that paragraph and the part concerning item (v) of that paragraph), the provisions amending Article 68-35, paragraph (1) of that Act (limited to the part replacing "paragraph (3), item (iii)" with "paragraph (3), item (ii) or (iii)"), the provisions amending paragraph (3) of that Article (excluding the part deleting item (ii) of that paragraph), the provisions amending Article 83-2 of that Act (including its heading) and the provisions amending the table in Article 97 of that Act (limited to the part replacing "Article 31-2, paragraph (2), item (xiii), (c) and item (xiv), (d)" with "Article 31-2, paragraph (2), item (xiv), (c) and item (xv), (d)" and the part replacing "Article 62-3, paragraph (4), item (xiii), (c) and item (xiv), (d)" with "Article 62-3, paragraph (4), item (xiv), (c) and item (xv), (d)" in the row for prefectures in that table, and the part replacing "Article 31-2, paragraph (2), item (xiv), (d), Article 62-3, paragraph (4), item (xiv), (d)" with "Article 31-2, paragraph (2), item (xv), (d), Article 62-3, paragraph (4), item (xv), (d)" in the row for municipalities in that table), and the provisions of Article 18, paragraph (13), Article 21, paragraph (1), Article 33, paragraph (20), Article 47, paragraph (20) and Article 65 of the Supplementary Provisions (limited to the part replacing "Article 31-2, paragraph (2), item (xiii), (c) and item (xiv), (d)" with "Article 31-2, paragraph (2), item (xiv), (c) and item (xv), (d)" and the part replacing "Article 62-3, paragraph (4), item (xiii), (c) and item (xiv), (d)" with "Article 62-3, paragraph (4), item (xiv), (c) and item (xv), (d)" in item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1, and the part replacing "Article 31-2, paragraph (2), item (xiv), (d), Article 62-3, paragraph (4), item (xiv), (d)" with "Article 31-2, paragraph (2), item (xv), (d), Article 62-3, paragraph (4), item (xv), (d)" in item (ii) of that row): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting the Development of Urban Areas Utilizing the Capabilities of Private Business Operators (Act No. 34 of 2005); machine translation, not official **二十一** 第五条中租税特別措置法第十五条第一項の改正規定、同法第四十八条第一項の改正規定及び同法第六十八条の三十六第一項の改正規定並びに附則第十八条第十五項及び第十六項、第三十三条第二十二項及び第二十三項並びに第四十七条第二十二項及び第二十三項の規定　流通業務の総合化及び効率化の促進に関する法律（平成十七年法律第八十五号）の施行の日 suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-21 the provisions in Article 5 amending Article 15, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 48, paragraph (1) of that Act and the provisions amending Article 68-36, paragraph (1) of that Act, and the provisions of Article 18, paragraphs (15) and (16), Article 33, paragraphs (22) and (23) and Article 47, paragraphs (22) and (23) of the Supplementary Provisions: the date on which the Act on Advancement of Integration and Streamlining of Distribution Business (Act No. 85 of 2005) comes into effect; machine translation, not official **二十二** 第五条中租税特別措置法第二十八条第一項第三号の改正規定、同法第四十一条の十二第一項の改正規定及び同法第六十六条の十一第一項第三号の改正規定　日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日 suppl-4171-21/art-1/par-1/item-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-22 the provisions in Article 5 amending Article 28, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-12, paragraph (1) of that Act and the provisions amending Article 66-11, paragraph (1), item (iii) of that Act: the date on which the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004) comes into effect; machine translation, not official **二十三** 第五条中租税特別措置法第三十一条の二第二項の改正規定（同項第十三号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分並びに同項第十号中「掲げる譲渡」の下に「又は政令で定める土地等の譲渡」を加える部分及び同号ロに係る部分に限る。）、同法第三十三条第一項第三号の改正規定、同法第三十四条の二第二項第二十一号の改正規定（「取得するとき」の下に「（政令で定める場合に該当する場合を除く。）」を加える部分に限る。）、同法第六十四条第一項第三号の改正規定及び同法第六十五条の四第一項第二十一号の改正規定（「取得するとき」の下に「（政令で定める場合に該当する場合を除く。）」を加える部分に限る。）並びに附則第二十一条第二項、第三項及び第八項、第三十五条第一項及び第六項並びに第四十九条第一項及び第六項の規定　民間事業者の能力を活用した市街地の整備を推進するための都市再生特別措置法等の一部を改正する法律（平成十七年法律第三十四号）の施行の日 suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-23 the provisions in Article 5 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation (limited to the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in item (xiii) of that paragraph, and the part adding "or a transfer of land, etc. specified by Cabinet Order" after "transfer listed in" in item (x) of that paragraph and the part concerning (b) of that item), the provisions amending Article 33, paragraph (1), item (iii) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxi) of that Act (limited to the part adding "(excluding cases that fall under the cases specified by Cabinet Order)" after "acquires"), the provisions amending Article 64, paragraph (1), item (iii) of that Act and the provisions amending Article 65-4, paragraph (1), item (xxi) of that Act (limited to the part adding "(excluding cases that fall under the cases specified by Cabinet Order)" after "acquires"), and the provisions of Article 21, paragraphs (2), (3) and (8), Article 35, paragraphs (1) and (6) and Article 49, paragraphs (1) and (6) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting the Development of Urban Areas Utilizing the Capabilities of Private Business Operators (Act No. 34 of 2005) comes into effect; machine translation, not official **二十四** 第五条中租税特別措置法第三十四条の三第二項の改正規定（同項第一号及び第二号に係る部分並びに同項第三号中「第二十五号」を「第二十四号」に改める部分を除く。）、同法第六十五条の五第一項の改正規定（同項第一号及び第二号に係る部分並びに同項第三号中「第二十五号」を「第二十四号」に改める部分を除く。）、同法第六十五条の七第一項の表の第十六号の改正規定（「土地等又は」を「土地等、農業経営基盤強化促進法第二十七条の三第一項に規定する勧告に係る協議により取得をする農用地区域等内にある土地等（同条第二項に規定する特定農業法人が取得をするものに限る。）又は」に改める部分に限る。）、同法第七十六条の見出しの改正規定及び同条に一項を加える改正規定並びに附則第二十一条第九項、第三十五条第七項及び第十項並びに第四十九条第七項の規定　農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日 suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-24 the provisions in Article 5 amending Article 34-3, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning items (i) and (ii) of that paragraph and the part replacing "item (xxv)" with "item (xxiv)" in item (iii) of that paragraph), the provisions amending Article 65-5, paragraph (1) of that Act (excluding the part concerning items (i) and (ii) of that paragraph and the part replacing "item (xxv)" with "item (xxiv)" in item (iii) of that paragraph), the provisions amending item (xvi) of the table in Article 65-7, paragraph (1) of that Act (limited to the part replacing "land, etc. or" with "land, etc., land, etc. located within an agricultural land area, etc. that is acquired through consultation pertaining to a recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to land, etc. acquired by a specified agricultural corporation prescribed in paragraph (2) of that Article), or"), the provisions amending the heading of Article 76 of that Act and the provisions adding one paragraph to that Article, and the provisions of Article 21, paragraph (9), Article 35, paragraphs (7) and (10) and Article 49, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect; machine translation, not official **二十五** 第五条中租税特別措置法第五十七条の三の改正規定、同法第五十七条の四第二項の改正規定及び同法第六十八条の五十三の改正規定並びに附則第三十四条第四項から第十四項まで及び第四十八条第四項から第十二項までの規定　原子力発電における使用済燃料の再処理等のための積立金の積立て及び管理に関する法律（平成十七年法律第四十八号）の施行の日 suppl-4171-21/art-1/par-1/item-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-25 the provisions in Article 5 amending Article 57-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-4, paragraph (2) of that Act and the provisions amending Article 68-53 of that Act, and the provisions of Article 34, paragraphs (4) through (14) and Article 48, paragraphs (4) through (12) of the Supplementary Provisions: the date on which the Act on the Accumulation and Management of Reserve Funds for the Reprocessing, etc. of Spent Fuel in Nuclear Power Generation (Act No. 48 of 2005) comes into effect. machine translation, not official --- ## Cites - suppl-4171-21/art-1/par-1/item-1/sub-2: 第二十八条 → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4171-21/art-28 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28 - suppl-4171-21/art-1/par-1/item-1/sub-2: 第二十七条 → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4171-21/art-27 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-27 - suppl-4171-21/art-1/par-1/item-1/sub-2: 附則第二十四条 → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4171-21/art-24 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-24 - suppl-4171-21/art-1/par-1/item-2/sub-2: 第二十三条 → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4171-21/art-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-23 - suppl-4171-21/art-1/par-1/item-2/sub-2: 第四十八条第二項 → 租税特別措置法 附則第四十八条第二項 (Supplementary Provisions, Article 48, paragraph (2)), suppl-4171-21/art-48/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-2 - suppl-4171-21/art-1/par-1/item-2/sub-2: 附則第二十条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4171-21/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-20 - suppl-4171-21/art-1/par-1/item-2/sub-2: 第三十四条第二項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4171-21/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-2 - suppl-4171-21/art-1/par-1/item-7/sub-2: 第五十三条第二項 → 租税特別措置法 附則第五十三条第二項 (Supplementary Provisions, Article 53, paragraph (2)), suppl-4171-21/art-53/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-53/par-2 - suppl-4171-21/art-1/par-1/item-7/sub-2: 附則第四十条第二項 → 租税特別措置法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4171-21/art-40/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-2 - suppl-4171-21/art-1/par-1/item-19: 第三十九条 → 租税特別措置法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4171-21/art-39 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-39 - suppl-4171-21/art-1/par-1/item-19: 第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4171-21/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45 - suppl-4171-21/art-1/par-1/item-19: 第四十六条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4171-21/art-46 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-46 - suppl-4171-21/art-1/par-1/item-19: 第五十四条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4171-21/art-54 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-54 - suppl-4171-21/art-1/par-1/item-19: 附則第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4171-21/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-16 - suppl-4171-21/art-1/par-1/item-19: 第三十一条 → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4171-21/art-31 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-31 - suppl-4171-21/art-1/par-1/item-19: 第四十三条第一項 → 租税特別措置法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-4171-21/art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-1 - suppl-4171-21/art-1/par-1/item-19: 第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4171-21/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-32 - suppl-4171-21/art-1/par-1/item-19: 第十七条 → 租税特別措置法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4171-21/art-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-17 - suppl-4171-21/art-1/par-1/item-19: 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-4171-21/art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-25/par-1 - suppl-4171-21/art-1/par-1/item-20: 第三十三条第二十項 → 租税特別措置法 附則第三十三条第二十項 (Supplementary Provisions, Article 33, paragraph (20)), suppl-4171-21/art-33/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-20 - suppl-4171-21/art-1/par-1/item-20: 第四十七条第二十項 → 租税特別措置法 附則第四十七条第二十項 (Supplementary Provisions, Article 47, paragraph (20)), suppl-4171-21/art-47/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-20 - suppl-4171-21/art-1/par-1/item-20: 第二十一条第一項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4171-21/art-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-1 - suppl-4171-21/art-1/par-1/item-20: 附則第十八条第十三項 → 租税特別措置法 附則第十八条第十三項 (Supplementary Provisions, Article 18, paragraph (13)), suppl-4171-21/art-18/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-13 - suppl-4171-21/art-1/par-1/item-21: 第二十三項 → 租税特別措置法 附則第四十七条第二十三項 (Supplementary Provisions, Article 47, paragraph (23)), suppl-4171-21/art-47/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-23 - suppl-4171-21/art-1/par-1/item-21: 第三十三条第二十二項 → 租税特別措置法 附則第三十三条第二十二項 (Supplementary Provisions, Article 33, paragraph (22)), suppl-4171-21/art-33/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-22 - suppl-4171-21/art-1/par-1/item-21: 第二十三項 → 租税特別措置法 附則第三十三条第二十三項 (Supplementary Provisions, Article 33, paragraph (23)), suppl-4171-21/art-33/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-23 - suppl-4171-21/art-1/par-1/item-21: 第十六項 → 租税特別措置法 附則第十八条第十六項 (Supplementary Provisions, Article 18, paragraph (16)), suppl-4171-21/art-18/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-18/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-16 - suppl-4171-21/art-1/par-1/item-21: 附則第十八条第十五項 → 租税特別措置法 附則第十八条第十五項 (Supplementary Provisions, Article 18, paragraph (15)), suppl-4171-21/art-18/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-18/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-15 - suppl-4171-21/art-1/par-1/item-21: 第四十七条第二十二項 → 租税特別措置法 附則第四十七条第二十二項 (Supplementary Provisions, Article 47, paragraph (22)), suppl-4171-21/art-47/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-47/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-22 - suppl-4171-21/art-1/par-1/item-23: 第六項 → 租税特別措置法 附則第四十九条第六項 (Supplementary Provisions, Article 49, paragraph (6)), suppl-4171-21/art-49/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-6 - suppl-4171-21/art-1/par-1/item-23: 第三十五条第一項 → 租税特別措置法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4171-21/art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-1 - suppl-4171-21/art-1/par-1/item-23: 第八項 → 租税特別措置法 附則第二十一条第八項 (Supplementary Provisions, Article 21, paragraph (8)), suppl-4171-21/art-21/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-8 - suppl-4171-21/art-1/par-1/item-23: 第六項 → 租税特別措置法 附則第三十五条第六項 (Supplementary Provisions, Article 35, paragraph (6)), suppl-4171-21/art-35/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-6 - suppl-4171-21/art-1/par-1/item-23: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4171-21/art-21/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-3 - suppl-4171-21/art-1/par-1/item-23: 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-4171-21/art-49/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-1 - suppl-4171-21/art-1/par-1/item-23: 附則第二十一条第二項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4171-21/art-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-2 - suppl-4171-21/art-1/par-1/item-24: 農業経営基盤強化促進法第二十七条の三第一項 → e-Gov law 355AC0000000065, 第二十七条の三第一項 (Article 27-3, paragraph (1)), art-27-3/par-1 — not held in this collection - suppl-4171-21/art-1/par-1/item-24: 第四十九条第七項 → 租税特別措置法 附則第四十九条第七項 (Supplementary Provisions, Article 49, paragraph (7)), suppl-4171-21/art-49/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-7 - suppl-4171-21/art-1/par-1/item-24: 附則第二十一条第九項 → 租税特別措置法 附則第二十一条第九項 (Supplementary Provisions, Article 21, paragraph (9)), suppl-4171-21/art-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-9 - suppl-4171-21/art-1/par-1/item-24: 第十項 → 租税特別措置法 附則第三十五条第十項 (Supplementary Provisions, Article 35, paragraph (10)), suppl-4171-21/art-35/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-10 - suppl-4171-21/art-1/par-1/item-24: 第三十五条第七項 → 租税特別措置法 附則第三十五条第七項 (Supplementary Provisions, Article 35, paragraph (7)), suppl-4171-21/art-35/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-7 - suppl-4171-21/art-1/par-1/item-25: 附則第三十四条第四項から第十四項まで → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4171-21/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-4 - suppl-4171-21/art-1/par-1/item-25: 第四十八条第四項から第十二項まで → 租税特別措置法 附則第四十八条第四項 (Supplementary Provisions, Article 48, paragraph (4)), suppl-4171-21/art-48/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-4 ## Cited by 41 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十六条第一項（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-16/par-1 - 租税特別措置法 附則第十七条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-17/par-1 - 租税特別措置法 附則第十八条第十三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-13 - 租税特別措置法 附則第十八条第十五項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-18/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-15 - 租税特別措置法 附則第十八条第十六項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-18/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-16 - 租税特別措置法 附則第二十一条第一項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-1 - 租税特別措置法 附則第二十一条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-2 - 租税特別措置法 附則第二十一条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-3 - 租税特別措置法 附則第二十一条第八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-8 - 租税特別措置法 附則第二十一条第九項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-21/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21/par-9 - 租税特別措置法 附則第二十五条第一項（特定中小会社が発行した株式に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-25/par-1 - 租税特別措置法 附則第三十一条第一項（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-31/par-1 - 租税特別措置法 附則第三十二条第一項（沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-32/par-1 - 租税特別措置法 附則第三十三条第二十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-20 - 租税特別措置法 附則第三十三条第二十二項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-22 - 租税特別措置法 附則第三十三条第二十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-33/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-33/par-23 - 租税特別措置法 附則第三十四条第四項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-4 - 租税特別措置法 附則第三十四条第五項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-5 - 租税特別措置法 附則第三十四条第八項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-8 - 租税特別措置法 附則第三十四条第十三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-34/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-34/par-13 - 租税特別措置法 附則第三十五条第一項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-1 - 租税特別措置法 附則第三十五条第六項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-6 - 租税特別措置法 附則第三十五条第七項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-7 - 租税特別措置法 附則第三十五条第十項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-10 - 租税特別措置法 附則第三十九条第一項（欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-39/par-1 - 租税特別措置法 附則第四十条第二項（組合事業に係る損失がある場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-2 - 租税特別措置法 附則第四十三条第一項（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-1 - 租税特別措置法 附則第四十三条第二項（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-2 - 租税特別措置法 附則第四十五条第一項（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-45/par-1 - 租税特別措置法 附則第四十六条第一項（沖縄の特定中小連結法人が経営革新設備等を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-46/par-1 - 租税特別措置法 附則第四十七条第二十項（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-4171-21/art-47/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-20 - 租税特別措置法 附則第四十七条第二十二項（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-4171-21/art-47/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-22 - 租税特別措置法 附則第四十七条第二十三項（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-4171-21/art-47/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-47/par-23 - 租税特別措置法 附則第四十八条第四項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-48/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-4 - 租税特別措置法 附則第四十八条第五項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-48/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-5 - 租税特別措置法 附則第四十八条第十項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-48/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-48/par-10 - 租税特別措置法 附則第四十九条第一項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-1 - 租税特別措置法 附則第四十九条第六項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-6 - 租税特別措置法 附則第四十九条第七項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-7 - 租税特別措置法 附則第五十三条第二項（連結法人の組合事業に係る損失がある場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-53/par-2 - 租税特別措置法 附則第五十四条第一項（連結親法人である中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-54/par-1 --- ## 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-20261007T211206-445, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-446, 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