# 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-4191-23/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-4191-23/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-23/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-4191-23/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1
**第一項** この法律は、平成十九年四月一日から施行し、平成十九年度の予算から適用する。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し、第二条第一項第四号、第十六号及び第十七号、第二章第四節、第十六節及び第十七節並びに附則第四十九条から第六十五条までの規定は、平成二十年度の予算から適用する。
suppl-4191-23/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1
This Act comes into effect on April 1, 2007, and applies from the budget for fiscal year 2007; provided, however, that the provisions listed in the following items come into effect on the date specified in the respective items, and the provisions of Article 2, paragraph (1), items (iv), (xvi) and (xvii), Chapter II, Sections 4, 16 and 17, and Article 49 through Article 65 of the Supplementary Provisions apply from the budget for fiscal year 2008.
machine translation, not official
**一** 附則第二百六十六条、第二百六十八条、第二百七十三条、第二百七十六条、第二百七十九条、第二百八十四条、第二百八十六条、第二百八十八条、第二百八十九条、第二百九十一条、第二百九十二条、第二百九十五条、第二百九十八条、第二百九十九条、第三百二条、第三百十七条、第三百二十二条、第三百二十四条、第三百二十八条、第三百四十三条、第三百四十五条、第三百四十七条、第三百四十九条、第三百五十二条、第三百五十三条、第三百五十九条、第三百六十条、第三百六十二条、第三百六十五条、第三百六十八条、第三百六十九条、第三百八十条、第三百八十三条及び第三百八十六条の規定 平成二十年四月一日
suppl-4191-23/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-1/par-1/item-1
The provisions of Article 266, Article 268, Article 273, Article 276, Article 279, Article 284, Article 286, Article 288, Article 289, Article 291, Article 292, Article 295, Article 298, Article 299, Article 302, Article 317, Article 322, Article 324, Article 328, Article 343, Article 345, Article 347, Article 349, Article 352, Article 353, Article 359, Article 360, Article 362, Article 365, Article 368, Article 369, Article 380, Article 383, and Article 386: April 1, 2008.
machine translation, not official
---
## Cites
- suppl-4191-23/art-1/par-1/item-1: 第三百八十六条 → 租税特別措置法 附則第三百八十六条 (Supplementary Provisions, Article 386), suppl-4191-23/art-386 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-386 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-386
---
## 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-20261007T211206-480, 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