# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73) - 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: 第七十三条 (Supplementary Provisions, Article 73)（勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置） — address `suppl-4191-6/art-73` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73 - 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. --- ### 第七十三条（勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Asset-Building Benefits, etc. Received by Workers caption: machine translation, not official suppl-4191-6/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73 **第一項** 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項の規定によりなお従前の例によることとされる場合における同法附則第八十七条の規定による改正前の勤労者財産形成促進法（昭和四十六年法律第九十二号）第八条の二第三号に規定する事業主から支払を受ける同号に規定する財産形成貯蓄活用給付金については、旧租税特別措置法第二十九条の三第二項の規定は、なおその効力を有する。この場合において、同項中「勤労者財産形成促進法」とあるのは、「雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項の規定によりなお従前の例によることとされる同法附則第八十七条の規定による改正前の勤労者財産形成促進法」とする。 suppl-4191-6/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73/par-1 With regard to asset-building savings utilization benefits prescribed in Article 8-2, item (iii) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to the amendment by Article 87 of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions of that Act, that are paid by an employer prescribed in that item, the provisions of Article 29-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Workers' Property Accumulation Promotion Act" in that paragraph is deemed to be replaced with "Workers' Property Accumulation Promotion Act prior to the amendment by Article 87 of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), which the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions of that Act". 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十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-10 --- ## 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-20261007T211206-472, 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