# 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-4211-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-5 - 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 平成二一年三月三〇日法律第五号 suppl-4211-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4211-5/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1 **第一項** この法律は、平成二十一年三月三十一日から施行する。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-4211-5/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1 This Act comes into effect on March 31, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 略 suppl-4211-5/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1/item-1 Omitted machine translation, not official **二** 第二条並びに附則第四条、第七条、第九条から第十二条まで、第十四条、第十五条及び第十九条の規定　平成二十二年四月一日 suppl-4211-5/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1/item-2 the provisions of Article 2, and Article 4, Article 7, Articles 9 through 12, Article 14, Article 15 and Article 19 of the Supplementary Provisions: April 1, 2010. machine translation, not official ### 第十九条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4211-5/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-19 **第一項** この法律及び被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律によってまず改正され、次いでこの法律によって改正されるものとする。 suppl-4211-5/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-19/par-1 In the case where this Act and the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems contain provisions amending the provisions of the same law, and those amending provisions come into effect on the same day, the provisions of that law are to be amended first by the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and then by this Act. machine translation, not official --- ## Cites - suppl-4211-5/art-1/par-1/item-2: 第十九条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4211-5/art-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-19 ## 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二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-5/art-1/par-1/item-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-20261007T211206-489, 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