# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三百九十二条 (Supplementary Provisions, Article 392)

- 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: 第三百九十二条 (Supplementary Provisions, Article 392)（その他の経過措置の政令への委任） — address `suppl-4191-23/art-392`
- 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-392
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392
- 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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### 第三百九十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-23/art-392 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-392 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392</sup>

**第一項**  附則第二条から第六十五条まで、第六十七条から第二百五十九条まで及び第三百八十二条から前条までに定めるもののほか、この法律の施行に関し必要となる経過措置は、政令で定める。
<sup>suppl-4191-23/art-392/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-392/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-392/par-1</sup>
Beyond what is provided for in Article 2 through Article 65, Article 67 through Article 259, and Article 382 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4191-23/art-392/par-1: 第三百八十二条から前条まで → 租税特別措置法 附則第三百八十五条 (Supplementary Provisions, Article 385), suppl-4191-23/art-385 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-385 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-385
- suppl-4191-23/art-392/par-1: 第三百八十二条から前条まで → 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
- suppl-4191-23/art-392/par-1: 第三百八十二条から前条まで → 租税特別措置法 附則第三百九十一条 (Supplementary Provisions, Article 391), suppl-4191-23/art-391 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-23/art-391 · https://japanlaw.org/l/332AC0000000026/suppl-4191-23/art-391

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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-20261007T211206-480, 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