# 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-4181-83/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-4181-83/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-83/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-4181-83/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1 **第一項** この法律は、平成十八年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。 suppl-4181-83/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1 This Act comes into effect on October 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items, respectively: machine translation, not official **一** 第十条並びに附則第四条、第三十三条から第三十六条まで、第五十二条第一項及び第二項、第百五条、第百二十四条並びに第百三十一条から第百三十三条までの規定　公布の日 suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-1/par-1/item-1 the provisions of Article 10, and Article 4, Articles 33 through 36, Article 52, paragraphs (1) and (2), Article 105, Article 124 and Articles 131 through 133 of the Supplementary Provisions: the date of promulgation; machine translation, not official --- ## Cites - suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 租税特別措置法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-83/art-132 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-132 - suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4181-83/art-131 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131 - suppl-4181-83/art-1/par-1/item-1: 第百三十一条から第百三十三条まで → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4181-83/art-133 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-133 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-83/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-83/art-131/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-20261007T211206-468, 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