# 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-4211-13/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-4211-13/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/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-4211-13/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1 **第一項** この法律は、平成二十一年四月一日から施行する。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する。 suppl-4211-13/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1 This Act comes into effect on April 1, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 次に掲げる規定　平成二十二年一月一日 suppl-4211-13/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1 the following provisions: January 1, 2010 machine translation, not official **イ** 略 suppl-4211-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ロ** 第五条中租税特別措置法第九条の三の二第一項の改正規定、同法第三十八条に一項を加える改正規定、同法第四十一条の十四の改正規定及び同法第八十四条の五の改正規定並びに附則第三十条第三項及び第六十七条第十一項の規定 suppl-4211-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-2 the provisions in Article 5 amending Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions adding one paragraph to Article 38 of that Act, the provisions amending Article 41-14 of that Act and the provisions amending Article 84-5 of that Act, and the provisions of Article 30, paragraph (3) and Article 67, paragraph (11) of the Supplementary Provisions; machine translation, not official **ハ** 第七条中所得税法等の一部を改正する法律附則第四十六条の改正規定 suppl-4211-13/art-1/par-1/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-3 the provisions in Article 7 amending Article 46 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. machine translation, not official **二** 第五条中租税特別措置法第十一条の三（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第四十四条の三（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第六十六条の十（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第六十八条の二十一（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第六十八条の九十四（見出しを含む。）の改正規定（同条第一項中「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）及び同法第八十条第一項の改正規定並びに附則第二十七条第三項及び第四項、第四十条第五項及び第六項、第四十六条、第五十六条第五項及び第六項、第六十一条並びに第六十七条第三項の規定　我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（平成二十一年法律第二十九号）の施行の日 suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2 the provisions in Article 5 amending Article 11-3 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 44-3 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 66-10 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 68-21 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article), the provisions amending Article 68-94 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011" in paragraph (1) of that Article) and the provisions amending Article 80, paragraph (1) of that Act, and the provisions of Article 27, paragraphs (3) and (4), Article 40, paragraphs (5) and (6), Article 46, Article 56, paragraphs (5) and (6), Article 61 and Article 67, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (Act No. 29 of 2009) comes into effect; machine translation, not official **三** 第五条中租税特別措置法第十一条の六の次に一条を加える改正規定、同法第四十四条の六の次に一条を加える改正規定、同法第六十八条の二十五を削り、同法第六十八条の二十六を同法第六十八条の二十五とし、同条の次に一条を加える改正規定、同法第六十八条の四十第一項の改正規定（「第六十八条の二十三、第六十八条の二十四、第六十八条の二十六、第六十八条の二十七」を「第六十八条の二十三から第六十八条の二十七まで」に改める部分に限る。）及び同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の二十三、第六十八条の二十四、第六十八条の二十六、第六十八条の二十七」を「第六十八条の二十三から第六十八条の二十七まで」に改める部分に限る。）並びに附則第二十七条第五項、第四十条第七項及び第五十六条第七項の規定　米穀の新用途への利用の促進に関する法律（平成二十一年法律第二十五号）の施行の日 suppl-4211-13/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-3 the provisions in Article 5 adding one Article after Article 11-6 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 44-6 of that Act, the provisions deleting Article 68-25 of that Act, renumbering Article 68-26 of that Act as Article 68-25 of that Act and adding one Article after that Article, the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part replacing "Article 68-23, Article 68-24, Article 68-26, Article 68-27" with "Articles 68-23 through 68-27") and the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 68-23, Article 68-24, Article 68-26, Article 68-27" with "Articles 68-23 through 68-27"), and the provisions of Article 27, paragraph (5), Article 40, paragraph (7) and Article 56, paragraph (7) of the Supplementary Provisions: the date on which the Act on Promotion of the Use of Rice for New Purposes (Act No. 25 of 2009) comes into effect; machine translation, not official **四** 第五条中租税特別措置法第十四条第二項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同法第四十七条第三項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）及び同法第六十八条の三十四第三項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）並びに附則第二十七条第九項及び第十項、第四十条第十一項及び第十二項並びに第五十六条第十一項及び第十二項の規定　高齢者の居住の安定確保に関する法律の一部を改正する法律（平成二十一年法律第三十八号）の施行の日 suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-4 the provisions in Article 5 amending Article 14, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2009" with "March 31, 2011"), the provisions amending Article 47, paragraph (3) of that Act (excluding the part replacing "March 31, 2009" with "March 31, 2011") and the provisions amending Article 68-34, paragraph (3) of that Act (excluding the part replacing "March 31, 2009" with "March 31, 2011"), and the provisions of Article 27, paragraphs (9) and (10), Article 40, paragraphs (11) and (12) and Article 56, paragraphs (11) and (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 38 of 2009) comes into effect; machine translation, not official **五** 第五条中租税特別措置法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項第三号の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の表の第十三号の改正規定、同法第六十一条の二第一項の改正規定（「第二条第七項」を「第二条第三項」に改める部分に限る。）、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項第三号の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十五条の五第一項の改正規定（「第六十六条」を「第六十六条の二」に改める部分を除く。）、同法第六十五条の七第一項の表の第十四号の改正規定、同法第六十七条の三第一項の改正規定、同法第六十八条の六十四第一項の改正規定（「第二条第七項」を「第二条第三項」に改める部分に限る。）、同法第六十八条の七十三第三項第一号の改正規定、同法第六十八条の七十六第一項の改正規定（「第二条第七項」を「第二条第三項」に改める部分に限る。）、同法第六十八条の七十八第一項の表の第十四号の改正規定、同法第六十八条の百一第一項の改正規定、同法第七十条の四の改正規定、同法第七十条の五の改正規定、同法第七十条の六の改正規定、同法第七十条の六の次に二条を加える改正規定、同法第七十条の七第一項の改正規定、同条第三項の改正規定（「同条第三十五項第一号」を「同条第三十九項第一号」に改める部分に限る。）、同法第七十六条第一項の改正規定（「千分の十（平成二十一年三月三十一日までに買入れをした当該農用地の所有権の移転の登記にあつては、千分の八）」を「千分の八」に改める部分を除く。）、同条第二項の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第七十七条（見出しを含む。）の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、同条に一項を加える改正規定、同法第九十三条第二項第二号の改正規定及び同法第九十八条の表の改正規定（同表の都道府県の項中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に改める部分及び同表の市町村の項中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に、「第七十条の四第三十一項（第七十条の六第三十七項」を「第七十条の四第三十六項（第七十条の六第四十一項」に改める部分に限る。）並びに附則第二十九条第二項、第三項、第七項及び第八項、第四十三条第一項、第二項及び第六項から第八項まで、第五十八条第一項、第二項及び第六項から第八項まで、第六十六条、第六十七条第一項、第六十九条第一項並びに第九十一条（別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に改める部分及び同項第二号中「第七十条の四第三十項（第七十条の六第三十六項」を「第七十条の四第三十五項（第七十条の六第四十項」に、「第七十条の四第三十一項（第七十条の六第三十七項」を「第七十条の四第三十六項（第七十条の六第四十一項」に改める部分に限る。）の規定　農地法等の一部を改正する法律（平成二十一年法律第五十七号）の施行の日 suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 the provisions in Article 5 amending Article 33-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34, paragraph (2), item (iii) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxv) of that Act, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending item (xiii) of the table in Article 37, paragraph (1) of that Act, the provisions amending Article 61-2, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (7)" with "Article 2, paragraph (3)"), the provisions amending Article 65-2, paragraph (3), item (i) of that Act, the provisions amending Article 65-3, paragraph (1), item (iii) of that Act, the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act (excluding the part replacing "Article 66" with "Article 66-2"), the provisions amending item (xiv) of the table in Article 65-7, paragraph (1) of that Act, the provisions amending Article 67-3, paragraph (1) of that Act, the provisions amending Article 68-64, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (7)" with "Article 2, paragraph (3)"), the provisions amending Article 68-73, paragraph (3), item (i) of that Act, the provisions amending Article 68-76, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (7)" with "Article 2, paragraph (3)"), the provisions amending item (xiv) of the table in Article 68-78, paragraph (1) of that Act, the provisions amending Article 68-101, paragraph (1) of that Act, the provisions amending Article 70-4 of that Act, the provisions amending Article 70-5 of that Act, the provisions amending Article 70-6 of that Act, the provisions adding two Articles after Article 70-6 of that Act, the provisions amending Article 70-7, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article (limited to the part replacing "paragraph (35), item (i) of that Article" with "paragraph (39), item (i) of that Article"), the provisions amending Article 76, paragraph (1) of that Act (excluding the part replacing "10/1,000 (8/1,000 for the registration of transfer of ownership of that agricultural land purchased by March 31, 2009)" with "8/1,000"), the provisions amending paragraph (2) of that Article (excluding the part replacing "March 31, 2009" with "March 31, 2011"), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 77 of that Act (including its caption) (excluding the part replacing "March 31, 2009" with "March 31, 2011"), the provisions adding one paragraph to that Article, the provisions amending Article 93, paragraph (2), item (ii) of that Act and the provisions amending the table in Article 98 of that Act (limited to the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" in the row for prefectures in that table, and the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" and "Article 70-4, paragraph (31) (Article 70-6, paragraph (37)" with "Article 70-4, paragraph (36) (Article 70-6, paragraph (41)" in the row for municipalities in that table), and the provisions of Article 29, paragraphs (2), (3), (7) and (8), Article 43, paragraphs (1) and (2) and paragraphs (6) through (8), Article 58, paragraphs (1) and (2) and paragraphs (6) through (8), Article 66, Article 67, paragraph (1), Article 69, paragraph (1) and Article 91 of the Supplementary Provisions (limited to the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" in item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1, and the part replacing "Article 70-4, paragraph (30) (Article 70-6, paragraph (36)" with "Article 70-4, paragraph (35) (Article 70-6, paragraph (40)" and "Article 70-4, paragraph (31) (Article 70-6, paragraph (37)" with "Article 70-4, paragraph (36) (Article 70-6, paragraph (41)" in item (ii) of that row): the date on which the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009) comes into effect; machine translation, not official **六** 第五条中租税特別措置法第三十四条の二第二項第十三号イの改正規定及び同法第六十五条の四第一項第十三号イの改正規定並びに附則第二十九条第四項から第六項まで、第四十三条第三項から第五項まで及び第五十八条第三項から第五項までの規定　商店街の活性化のための地域住民の需要に応じた事業活動の促進に関する法律（平成二十一年法律第八十号）の施行の日 suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-6 the provisions in Article 5 amending Article 34-2, paragraph (2), item (xiii), (a) of the Act on Special Measures Concerning Taxation and the provisions amending Article 65-4, paragraph (1), item (xiii), (a) of that Act, and the provisions of Article 29, paragraphs (4) through (6), Article 43, paragraphs (3) through (5) and Article 58, paragraphs (3) through (5) of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities Meeting the Needs of Local Residents for the Revitalization of Shopping Districts (Act No. 80 of 2009) comes into effect; machine translation, not official **七** 第五条中租税特別措置法第四十一条の七の改正規定　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）附則第一条第三号に定める日 suppl-4211-13/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-7 the provisions in Article 5 amending Article 41-7 of the Act on Special Measures Concerning Taxation: the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007); machine translation, not official **八** 第五条中租税特別措置法第七十三条の二第一項の改正規定　長期優良住宅の普及の促進に関する法律（平成二十年法律第八十七号）の施行の日 suppl-4211-13/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-8 the provisions in Article 5 amending Article 73-2, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act on the Promotion of Long-Life Quality Housing (Act No. 87 of 2008) comes into effect. machine translation, not official --- ## Cites - suppl-4211-13/art-1/par-1/item-1/sub-2: 附則第三十条第三項 → 租税特別措置法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-4211-13/art-30/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-3 - suppl-4211-13/art-1/par-1/item-1/sub-2: 第六十七条第十一項 → 租税特別措置法 附則第六十七条第十一項 (Supplementary Provisions, Article 67, paragraph (11)), suppl-4211-13/art-67/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-67/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-11 - suppl-4211-13/art-1/par-1/item-2: 第六項 → 租税特別措置法 附則第五十六条第六項 (Supplementary Provisions, Article 56, paragraph (6)), suppl-4211-13/art-56/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-6 - suppl-4211-13/art-1/par-1/item-2: 第四項 → 租税特別措置法 附則第二十七条第四項 (Supplementary Provisions, Article 27, paragraph (4)), suppl-4211-13/art-27/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-4 - suppl-4211-13/art-1/par-1/item-2: 附則第二十七条第三項 → 租税特別措置法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-4211-13/art-27/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-3 - suppl-4211-13/art-1/par-1/item-2: 第四十条第五項 → 租税特別措置法 附則第四十条第五項 (Supplementary Provisions, Article 40, paragraph (5)), suppl-4211-13/art-40/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-5 - suppl-4211-13/art-1/par-1/item-2: 第六項 → 租税特別措置法 附則第四十条第六項 (Supplementary Provisions, Article 40, paragraph (6)), suppl-4211-13/art-40/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-6 - suppl-4211-13/art-1/par-1/item-2: 第四十六条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4211-13/art-46 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46 - suppl-4211-13/art-1/par-1/item-2: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4211-13/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-61 - suppl-4211-13/art-1/par-1/item-2: 第五十六条第五項 → 租税特別措置法 附則第五十六条第五項 (Supplementary Provisions, Article 56, paragraph (5)), suppl-4211-13/art-56/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-5 - suppl-4211-13/art-1/par-1/item-2: 第六十七条第三項 → 租税特別措置法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-4211-13/art-67/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-3 - suppl-4211-13/art-1/par-1/item-3: 第四十条第七項 → 租税特別措置法 附則第四十条第七項 (Supplementary Provisions, Article 40, paragraph (7)), suppl-4211-13/art-40/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-7 - suppl-4211-13/art-1/par-1/item-3: 第五十六条第七項 → 租税特別措置法 附則第五十六条第七項 (Supplementary Provisions, Article 56, paragraph (7)), suppl-4211-13/art-56/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-7 - suppl-4211-13/art-1/par-1/item-3: 附則第二十七条第五項 → 租税特別措置法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4211-13/art-27/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-5 - suppl-4211-13/art-1/par-1/item-4: 第四十条第十一項 → 租税特別措置法 附則第四十条第十一項 (Supplementary Provisions, Article 40, paragraph (11)), suppl-4211-13/art-40/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-11 - suppl-4211-13/art-1/par-1/item-4: 附則第二十七条第九項 → 租税特別措置法 附則第二十七条第九項 (Supplementary Provisions, Article 27, paragraph (9)), suppl-4211-13/art-27/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-9 - suppl-4211-13/art-1/par-1/item-4: 第十二項 → 租税特別措置法 附則第五十六条第十二項 (Supplementary Provisions, Article 56, paragraph (12)), suppl-4211-13/art-56/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-12 - suppl-4211-13/art-1/par-1/item-4: 第十項 → 租税特別措置法 附則第二十七条第十項 (Supplementary Provisions, Article 27, paragraph (10)), suppl-4211-13/art-27/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-10 - suppl-4211-13/art-1/par-1/item-4: 第十二項 → 租税特別措置法 附則第四十条第十二項 (Supplementary Provisions, Article 40, paragraph (12)), suppl-4211-13/art-40/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-12 - suppl-4211-13/art-1/par-1/item-4: 第五十六条第十一項 → 租税特別措置法 附則第五十六条第十一項 (Supplementary Provisions, Article 56, paragraph (11)), suppl-4211-13/art-56/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-11 - suppl-4211-13/art-1/par-1/item-5: 第六十九条第一項 → 租税特別措置法 附則第六十九条第一項 (Supplementary Provisions, Article 69, paragraph (1)), suppl-4211-13/art-69/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-69/par-1 - suppl-4211-13/art-1/par-1/item-5: 第四十三条第一項 → 租税特別措置法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-4211-13/art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-1 - suppl-4211-13/art-1/par-1/item-5: 第二項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4211-13/art-58/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-2 - suppl-4211-13/art-1/par-1/item-5: 第六項から第八項まで → 租税特別措置法 附則第五十八条第七項 (Supplementary Provisions, Article 58, paragraph (7)), suppl-4211-13/art-58/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-7 - suppl-4211-13/art-1/par-1/item-5: 第七項 → 租税特別措置法 附則第二十九条第七項 (Supplementary Provisions, Article 29, paragraph (7)), suppl-4211-13/art-29/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-7 - suppl-4211-13/art-1/par-1/item-5: 第六項から第八項まで → 租税特別措置法 附則第四十三条第八項 (Supplementary Provisions, Article 43, paragraph (8)), suppl-4211-13/art-43/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-8 - suppl-4211-13/art-1/par-1/item-5: 第六項から第八項まで → 租税特別措置法 附則第五十八条第六項 (Supplementary Provisions, Article 58, paragraph (6)), suppl-4211-13/art-58/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-6 - suppl-4211-13/art-1/par-1/item-5: 附則第二十九条第二項 → 租税特別措置法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-4211-13/art-29/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-2 - suppl-4211-13/art-1/par-1/item-5: 第六項から第八項まで → 租税特別措置法 附則第四十三条第六項 (Supplementary Provisions, Article 43, paragraph (6)), suppl-4211-13/art-43/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-6 - suppl-4211-13/art-1/par-1/item-5: 第六項から第八項まで → 租税特別措置法 附則第五十八条第八項 (Supplementary Provisions, Article 58, paragraph (8)), suppl-4211-13/art-58/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-8 - suppl-4211-13/art-1/par-1/item-5: 第五十八条第一項 → 租税特別措置法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-4211-13/art-58/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-1 - suppl-4211-13/art-1/par-1/item-5: 第三項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4211-13/art-29/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-3 - suppl-4211-13/art-1/par-1/item-5: 第六十七条第一項 → 租税特別措置法 附則第六十七条第一項 (Supplementary Provisions, Article 67, paragraph (1)), suppl-4211-13/art-67/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-1 - suppl-4211-13/art-1/par-1/item-5: 第六項から第八項まで → 租税特別措置法 附則第四十三条第七項 (Supplementary Provisions, Article 43, paragraph (7)), suppl-4211-13/art-43/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-7 - suppl-4211-13/art-1/par-1/item-5: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4211-13/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66 - suppl-4211-13/art-1/par-1/item-5: 第八項 → 租税特別措置法 附則第二十九条第八項 (Supplementary Provisions, Article 29, paragraph (8)), suppl-4211-13/art-29/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-8 - suppl-4211-13/art-1/par-1/item-5: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4211-13/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-2 - suppl-4211-13/art-1/par-1/item-6: 第五十八条第三項から第五項まで → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4211-13/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-4 - suppl-4211-13/art-1/par-1/item-6: 第五十八条第三項から第五項まで → 租税特別措置法 附則第五十八条第五項 (Supplementary Provisions, Article 58, paragraph (5)), suppl-4211-13/art-58/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-5 - suppl-4211-13/art-1/par-1/item-6: 第四十三条第三項から第五項まで → 租税特別措置法 附則第四十三条第三項 (Supplementary Provisions, Article 43, paragraph (3)), suppl-4211-13/art-43/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-3 - suppl-4211-13/art-1/par-1/item-6: 第五十八条第三項から第五項まで → 租税特別措置法 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-4211-13/art-58/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-3 - suppl-4211-13/art-1/par-1/item-6: 附則第二十九条第四項から第六項まで → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4211-13/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-4 - suppl-4211-13/art-1/par-1/item-6: 第四十三条第三項から第五項まで → 租税特別措置法 附則第四十三条第四項 (Supplementary Provisions, Article 43, paragraph (4)), suppl-4211-13/art-43/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-4 - suppl-4211-13/art-1/par-1/item-6: 附則第二十九条第四項から第六項まで → 租税特別措置法 附則第二十九条第五項 (Supplementary Provisions, Article 29, paragraph (5)), suppl-4211-13/art-29/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-5 - suppl-4211-13/art-1/par-1/item-6: 附則第二十九条第四項から第六項まで → 租税特別措置法 附則第二十九条第六項 (Supplementary Provisions, Article 29, paragraph (6)), suppl-4211-13/art-29/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-6 - suppl-4211-13/art-1/par-1/item-6: 第四十三条第三項から第五項まで → 租税特別措置法 附則第四十三条第五項 (Supplementary Provisions, Article 43, paragraph (5)), suppl-4211-13/art-43/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-5 ## Cited by 51 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十七条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-3 - 租税特別措置法 附則第二十七条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-4 - 租税特別措置法 附則第二十七条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-5 - 租税特別措置法 附則第二十七条第九項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-9 - 租税特別措置法 附則第二十七条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-27/par-10 - 租税特別措置法 附則第二十九条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-2 - 租税特別措置法 附則第二十九条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-3 - 租税特別措置法 附則第二十九条第四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-4 - 租税特別措置法 附則第二十九条第五項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-5 - 租税特別措置法 附則第二十九条第六項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-6 - 租税特別措置法 附則第二十九条第七項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-7 - 租税特別措置法 附則第二十九条第八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-29/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-29/par-8 - 租税特別措置法 附則第四十条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-5 - 租税特別措置法 附則第四十条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-6 - 租税特別措置法 附則第四十条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-7 - 租税特別措置法 附則第四十条第十一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-11 - 租税特別措置法 附則第四十条第十二項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-40/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-40/par-12 - 租税特別措置法 附則第四十三条第一項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-1 - 租税特別措置法 附則第四十三条第二項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-2 - 租税特別措置法 附則第四十三条第三項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-3 - 租税特別措置法 附則第四十三条第四項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-4 - 租税特別措置法 附則第四十三条第五項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-5 - 租税特別措置法 附則第四十三条第六項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-6 - 租税特別措置法 附則第四十三条第七項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-7 - 租税特別措置法 附則第四十三条第八項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-8 - 租税特別措置法 附則第四十六条第一項（鉱工業技術研究組合の所得計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-1 - 租税特別措置法 附則第五十六条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-5 - 租税特別措置法 附則第五十六条第六項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-6 - 租税特別措置法 附則第五十六条第七項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-7 - 租税特別措置法 附則第五十六条第十一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-11 - 租税特別措置法 附則第五十六条第十二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-56/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-56/par-12 - 租税特別措置法 附則第五十八条第一項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-1 - 租税特別措置法 附則第五十八条第二項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-2 - 租税特別措置法 附則第五十八条第三項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-3 - 租税特別措置法 附則第五十八条第四項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-4 - 租税特別措置法 附則第五十八条第五項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-5 - 租税特別措置法 附則第五十八条第六項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-6 - 租税特別措置法 附則第五十八条第七項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-7 - 租税特別措置法 附則第五十八条第八項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-58/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-58/par-8 - 租税特別措置法 附則第六十一条第一項（連結親法人である鉱工業技術研究組合の所得計算の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-61/par-1 - 租税特別措置法 附則第六十六条第一項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-1 - 租税特別措置法 附則第六十六条第二項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-2 - 租税特別措置法 附則第六十六条第五項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-5 - 租税特別措置法 附則第六十六条第六項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-6 - 租税特別措置法 附則第六十六条第九項（農地等についての贈与税又は相続税の納税猶予等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-66/par-9 - 租税特別措置法 附則第六十七条第一項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-1 - 租税特別措置法 附則第六十七条第三項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-67/par-3 - 租税特別措置法 附則第六十九条第一項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-69/par-1 - 租税特別措置法 附則第六十九条第二項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-69/par-2 - 租税特別措置法 附則第百一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-101/par-1 - 租税特別措置法 附則第百二条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-102/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-490, 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