# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十二条 (Supplementary Provisions, Article 92) - 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: 第九十二条 (Supplementary Provisions, Article 92)（報告書に関する経過措置） — address `suppl-4181-10/art-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-4181-10/art-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-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. --- ### 第九十二条（報告書に関する経過措置） — Transitional Measures Concerning Reports caption: machine translation, not official suppl-4181-10/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-92 **第一項** 新租税特別措置法第三十七条の十一の三第八項及び第九項の規定は、平成十九年一月一日以後に交付する同条第七項の報告書について適用する。 suppl-4181-10/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-92/par-1 The provisions of Article 37-11-3, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to reports under paragraph (7) of that Article that are delivered on or after January 1, 2007. machine translation, not official ## 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五号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-5/sub-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-20261007T211206-459, 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