# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（教育訓練費の額が増加した場合の所得税額の特別控除に関する経過措置） — address `suppl-4201-23/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36 - 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. --- ### 第三十六条（教育訓練費の額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Education and Training Expenses Has Increased caption: machine translation, not official suppl-4201-23/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36 **第一項** 旧租税特別措置法第十条の七第一項又は第二項に規定する個人の平成二十年分以前の所得税については、なお従前の例による。 suppl-4201-23/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36/par-1 The provisions then in force continue to govern income tax for 2008 and prior years of an individual prescribed in Article 10-7, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation. 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三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/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-20261007T211206-482, 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