# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4201-90` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-90 - 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. --- ## 附　則 平成二〇年一二月一六日法律第九〇号 suppl-4201-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4201-90/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-1 **第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。 suppl-4201-90/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation. machine translation, not official ### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4201-90/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-4 **第一項** この法律の施行前にした行為及び附則第二条の規定によりなお効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4201-90/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-4/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where provisions remain in force pursuant to the provisions of Article 2 of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4201-90/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-5 **第一項** 附則第二条及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4201-90/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-5/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions and the preceding Article, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4201-90/art-5/par-1: 前条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4201-90/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-90/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-90/art-5/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-20261007T211206-489, 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