# 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-4221-6/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-4221-6/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/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-4221-6/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1 **第一項** この法律は、平成二十二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-4221-6/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1 This Act comes into effect on April 1, 2010; 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　平成二十二年六月一日 suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1 the following provisions: June 1, 2010 machine translation, not official **イからレまで** 略 suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ソ** 第十八条中租税特別措置法の目次の改正規定（「第七十条の十二」を「第七十条の十三」に改める部分に限る。）、同法第五条の二第五項第四号の改正規定（「規定する条約」の下に「その他の我が国が締結した国際約束」を、「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同項第五号の改正規定、同法第九条の四の二（見出しを含む。）の改正規定、同法第九条の五第一項の改正規定、同法第三十七条の十一の三第八項の改正規定、同法第四十二条の二第二項第一号の改正規定、同法第四十二条の三（見出しを含む。）の改正規定（同条第一項第二号中「規定する報告書」の下に「、第三十七条の十四第十五項に規定する報告書」を加える部分並びに同項第五号及び第六号に係る部分を除く。）、同法第六十六条の四第十二項の改正規定（「十万円」を「三十万円」に改める部分に限る。）、同条第十九項の改正規定（同項を同条第十八項とする部分を除く。）、同法第六十六条の四の二第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第六十八条の八十八第十一項の改正規定、同条第十九項の改正規定、同法第六十八条の八十八の二第一項の改正規定、同法第四章中第七十条の十二の次に一条を加える改正規定、同法第八十六条の二の改正規定、同法第八十七条の八の改正規定、同法第八十八条の七の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の二の改正規定、同法第九十条の四の三の改正規定、同法第九十条の五の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の二の改正規定及び同法第九十条の七の改正規定並びに附則第五十条、第七十二条及び第百二十四条第七項から第九項までの規定 suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-2 the provisions in Article 18 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 70-12" with "Article 70-13"), amending Article 5-2, paragraph (5), item (iv) of that Act (limited to the part adding "or any other international agreement concluded by Japan" after "the treaty prescribed", adding "or contracting party" after "contracting state", and replacing "treaty partner state" with "treaty partner state, etc."), amending item (v) of that paragraph, amending Article 9-4-2 of that Act (including its heading), amending Article 9-5, paragraph (1) of that Act, amending Article 37-11-3, paragraph (8) of that Act, amending Article 42-2, paragraph (2), item (i) of that Act, amending Article 42-3 of that Act (including its heading) (excluding the part adding ", the report prescribed in Article 37-14, paragraph (15)" after "the report prescribed" in paragraph (1), item (ii) of that Article and the part concerning items (v) and (vi) of that paragraph), amending Article 66-4, paragraph (12) of that Act (limited to the part replacing "100,000 yen" with "300,000 yen"), amending paragraph (19) of that Article (excluding the part renumbering that paragraph as paragraph (18) of that Article), amending Article 66-4-2, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), amending Article 68-88, paragraph (11) of that Act, amending paragraph (19) of that Article, amending Article 68-88-2, paragraph (1) of that Act, adding one Article after Article 70-12 in Chapter IV of that Act, amending Article 86-2 of that Act, amending Article 87-8 of that Act, amending Article 88-7 of that Act, amending Article 89-2 of that Act, amending Article 89-3 of that Act, amending Article 89-4 of that Act, amending Article 90 of that Act, amending Article 90-2 of that Act, amending Article 90-4 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-4-2 of that Act, amending Article 90-4-3 of that Act, amending Article 90-5 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-6 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 90-6-2 of that Act, and amending Article 90-7 of that Act, and the provisions of Articles 50 and 72 and Article 124, paragraphs (7) through (9) of the Supplementary Provisions. machine translation, not official **二** 第十八条中租税特別措置法第十三条第五項第三号の改正規定、同法第四十六条の二第三項第三号の改正規定及び同法第六十八条の三十一第三項第三号の改正規定並びに附則第五十七条第四項、第七十九条第四項及び第百十二条第四項の規定　平成二十二年七月一日 suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-2 the provisions in Article 18 amending Article 13, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation, amending Article 46-2, paragraph (3), item (iii) of that Act and amending Article 68-31, paragraph (3), item (iii) of that Act, and the provisions of Article 57, paragraph (4), Article 79, paragraph (4) and Article 112, paragraph (4) of the Supplementary Provisions: July 1, 2010; machine translation, not official **三** 次に掲げる規定　平成二十二年十月一日 suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3 the following provisions: October 1, 2010 machine translation, not official **イからチまで** 略 suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **リ** 第十八条中租税特別措置法第二条第二項の改正規定（同項第十号の七に係る部分を除く。）、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定（「、第八十一条の十四第一項及び第百条第一項」を「及び第八十一条の十四第一項」に改める部分に限る。）、同法第八条の三第五項の改正規定、同法第九条の二第四項の改正規定、同法第三十七条の十第三項第二号の改正規定、同法第三十七条の十四の二第五項第三号の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十六項の改正規定、同法第四十七条第四項の改正規定（「第六十八条の三十四第三項」を「第六十八条の三十四第一項」に、「同条第三項」を「同条第一項」に改める部分及び同項を同条第二項とする部分を除く。）、同法第四十七条の二第二項及び第四十八条第二項の改正規定、同法第五十二条の二の改正規定（同条第一項に係る部分を除く。）、同法第五十二条の三の改正規定、同法第五十五条の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同項の表の第三号及び第四号に係る部分、同条第二項第一号に係る部分並びに同条第九項中「百分の百」を「百分の九十」に改める部分を除く。）、同法第五十五条の五の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第五十五条の六の改正規定、同法第五十五条の七の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第五十六条の改正規定、同法第五十七条の五の改正規定、同法第五十七条の六の改正規定、同法第五十七条の八の改正規定、同法第五十七条の九の改正規定、同法第五十七条の十第一項の改正規定（「除く」の下に「。次項において同じ」を、「残額」の下に「。次項において同じ。」を加える部分に限る。）、同条第二項の改正規定、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、同法第五十八条の改正規定（同条第一項に係る部分及び同条第二項中「平成二十二年三月三十一日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第六十一条の三第一項の改正規定、同法第六十二条第一項の改正規定（「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分及び「、第四十二条の十一第五項」を削る部分を除く。）、同法第六十二条の三の改正規定（同条第一項中「、第四十二条の十一第五項」を削る部分、同条第八項中「、第四十二条の十一第五項」を削る部分及び同条第十一項に係る部分を除く。）、同法第六十三条第一項の改正規定（「、第四十二条の十一第五項」を削る部分を除く。）、同法第六十四条の改正規定、同法第六十四条の二の改正規定、同法第六十五条の改正規定、同法第六十五条の三第三項第四号の改正規定、同法第六十五条の四第三項第四号の改正規定、同法第六十五条の五の二の改正規定、同法第六十五条の七の改正規定、同法第六十五条の八の改正規定、同法第六十五条の十の改正規定、同法第六十五条の十一の改正規定、同法第六十五条の十二の改正規定、同法第六十五条の十三の改正規定、同法第六十五条の十四の改正規定、同法第六十六条の改正規定、同法第六十六条の二の改正規定、同法第六十六条の四の改正規定（同条第七項中「帳簿書類」を「書類として財務省令で定めるもの」に改め、「をいう」の下に「。次項において同じ」を加え、「次項、第九項及び第十二項第二号において同じ。」を削る部分、同条第九項中「帳簿書類又は」を「財務省令で定めるもの又は」に改める部分、同条第十二項中「十万円」を「三十万円」に改める部分及び同条第十九項中「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第六十六条の四の二第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第六十六条の五の改正規定、同法第六十六条の八第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の改正規定（「第六十八条の九十二第五項」を「第六十八条の九十二第六項」に改める部分、「第三項の」を「第四項の」に改める部分及び「同条第五項」を「同条第六項」に、「同条第三項第二号」を「同条第四項第二号」に改め、同項を同条第七項とする部分を除く。）、同条第七項の次に六項を加える改正規定（第十項に係る部分に限る。）、同条第五項の改正規定（「有する特定外国子会社等」を「有する外国法人」に改める部分、「第三項」を「第四項」に改める部分、同項第三号中「特定外国子会社等」を「外国法人」に改める部分及び同項を同条第六項とする部分を除く。）、同条第二項の次に一項を加える改正規定、同法第六十六条の九の四第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の次に六項を加える改正規定（第九項に係る部分に限る。）、同条第二項の次に一項を加える改正規定、同法第六十六条の十三第一項の改正規定（同項ただし書中「ただし、」の下に「清算中に終了する事業年度及び」を加える部分に限る。）、同法第六十七条の四の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十四第六項の改正規定、同法第六十七条の十五第七項の改正規定、同法第六十八条の二の三（見出しを含む。）の改正規定、同法第六十八条の三の改正規定、同法第六十八条の三の二第六項の改正規定、同法第六十八条の三の三第六項の改正規定、同法第六十八条の三の四を削る改正規定、同法第六十八条の三の五を同法第六十八条の三の四とする改正規定、同法第六十八条の九の改正規定（同条第一項に係る部分、同条第九項に係る部分及び同条第十一項に係る部分を除く。）、同法第六十八条の九の二の改正規定、同法第六十八条の十第九項の改正規定、同法第六十八条の十一第七項の改正規定、同法第六十八条の十二第九項の改正規定、同法第六十八条の十三第五項の改正規定、同法第六十八条の十四第七項の改正規定、同法第六十八条の三十四第四項の改正規定（「第四十七条第三項」を「第四十七条第一項」に、「同条第三項」を「同条第一項」に改める部分及び同項を同条第二項とする部分を除く。）、同法第六十八条の三十五第二項及び第六十八条の三十六第二項の改正規定、同法第六十八条の四十の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の四十一の改正規定、同法第六十八条の四十三の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同項の表の第三号及び第四号に係る部分並びに同条第八項中「百分の百」を「百分の九十」に改める部分を除く。）、同法第六十八条の四十四の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第六十八条の四十五の改正規定、同法第六十八条の四十六の改正規定（同条第一項中「平成二十二年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第六十八条の四十八の改正規定、同法第六十八条の五十三の改正規定、同法第六十八条の五十四の改正規定、同法第六十八条の五十五の改正規定、同法第六十八条の五十六の改正規定、同法第六十八条の五十八の改正規定、同法第六十八条の五十八の二の改正規定、同法第六十八条の五十九の改正規定（同条第一項中「（各連結事業年度終了の時における」を「（法人税法第二条第九号に規定する普通法人である連結親法人のうち各連結事業年度終了の時において」に、「法人税法第二条第九号に規定する普通法人及び」を「もの及び同法第六十六条第六項第二号に掲げる法人に該当するもの並びに」に改める部分を除く。）、同法第六十八条の六十一の改正規定（同条第一項に係る部分及び同条第二項中「平成二十二年三月三十一日」を「平成二十五年三月三十一日」に改める部分を除く。）、同法第六十八条の六十四の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の六十五の改正規定、同法第六十八条の六十八第九項の改正規定（「、現物出資法人又は事後設立法人」を「又は現物出資法人」に改める部分に限る。）、同条第十項の改正規定、同法第六十八条の七十の改正規定、同法第六十八条の七十一の改正規定、同法第六十八条の七十二の改正規定、同法第六十八条の七十四第三項第四号の改正規定、同法第六十八条の七十五第三項第四号の改正規定、同法第六十八条の七十六の二の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の七十八の改正規定、同法第六十八条の七十九の改正規定、同法第六十八条の八十一の改正規定、同法第六十八条の八十二の改正規定、同法第六十八条の八十三の改正規定、同法第六十八条の八十四の改正規定、同法第六十八条の八十五の改正規定、同法第六十八条の八十五の三の改正規定、同法第六十八条の八十五の四の改正規定、同法第六十八条の八十八第六項の改正規定（「第二条第四十三号」を「第二条第三十九号」に、「同条第四十四号」を「同条第四十号」に改める部分に限る。）、同法第六十八条の九十二第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の改正規定（「第六十六条の八第五項」を「第六十六条の八第六項」に改める部分、「第三項の」を「第四項の」に改める部分及び「同条第五項」を「同条第六項」に、「同条第三項第二号」を「同条第四項第二号」に改め、同項を同条第七項とする部分を除く。）、同条第七項の次に六項を加える改正規定（第十項に係る部分に限る。）、同条第五項の改正規定（「有する特定外国子会社等」を「有する外国法人」に改める部分、「第三項」を「第四項」に改める部分、同項第三号中「特定外国子会社等」を「外国法人」に改める部分及び同項を同条第六項とする部分を除く。）、同条第二項の次に一項を加える改正規定、同法第六十八条の九十三の四第二項の改正規定（「この項及び次項」を「第三項まで」に改め、「「次項」の下に「及び第三項」を加える部分に限る。）、同条第六項の次に六項を加える改正規定（第九項に係る部分に限る。）、同条第二項の次に一項を加える改正規定、同法第六十八条の百二の改正規定、同法第六十八条の百四第一項の改正規定、同法第六十八条の百九の二の改正規定並びに同法第八十八条の二第一項の改正規定（「平成二十二年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）並びに附則第四十四条、第七十四条、第七十九条第六項及び第八項から第十三項まで、第八十条、第八十一条、第八十二条第一項及び第四項、第八十三条、第八十四条第二項、第八十六条、第八十七条第一項、第八十八条第一項及び第二項、第八十九条、第九十条第七項、第九十一条第五項、第九十三条、第九十四条、第九十五条、第九十六条第三項、第九十七条、第九十九条から第百四条まで、第百五条第二項、第百六条、第百七条第三項、第百八条、第百九条、第百十二条第六項及び第八項から第十三項まで、第百十三条、第百十四条、第百十五条第一項及び第四項、第百十六条、第百十七条、第百十八条第一項、第百十九条第七項、第百二十条第五項、第百二十二条、第百二十三条、第百二十七条、第百三十五条から第百四十条まで並びに第百四十二条（銀行等の株式等の保有の制限等に関する法律第五十八条第三項の改正規定に限る。）の規定 suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-2 the provisions in Article 18 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (x)-7 of that paragraph), amending Article 3-3, paragraph (5) of that Act, amending Article 6, paragraph (3) of that Act (limited to the part replacing ", Article 81-14, paragraph (1) and Article 100, paragraph (1)" with "and Article 81-14, paragraph (1)"), amending Article 8-3, paragraph (5) of that Act, amending Article 9-2, paragraph (4) of that Act, amending Article 37-10, paragraph (3), item (ii) of that Act, amending Article 37-14-2, paragraph (5), item (iii) of that Act, amending Article 41-9, paragraph (4) of that Act, amending Article 41-12, paragraph (4) of that Act, amending Article 42-4, paragraph (16) of that Act, amending Article 47, paragraph (4) of that Act (excluding the part replacing "Article 68-34, paragraph (3)" with "Article 68-34, paragraph (1)" and "paragraph (3) of that Article" with "paragraph (1) of that Article", and the part renumbering that paragraph as paragraph (2) of that Article), amending Article 47-2, paragraph (2) and Article 48, paragraph (2) of that Act, amending Article 52-2 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 52-3 of that Act, amending Article 55 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article, the part concerning items (iii) and (iv) of the table in that paragraph, the part concerning paragraph (2), item (i) of that Article, and the part replacing "100 percent" with "90 percent" in paragraph (9) of that Article), amending Article 55-5 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 55-6 of that Act, amending Article 55-7 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 56 of that Act, amending Article 57-5 of that Act, amending Article 57-6 of that Act, amending Article 57-8 of that Act, amending Article 57-9 of that Act, amending Article 57-10, paragraph (1) of that Act (limited to the part adding "; the same applies in the following paragraph" after "excluding" and adding "; the same applies in the following paragraph." after "remaining amount"), amending paragraph (2) of that Article, renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, amending Article 58 of that Act (excluding the part concerning paragraph (1) of that Article and the part replacing "March 31, 2010" with "March 31, 2013" in paragraph (2) of that Article), amending Article 61-3, paragraph (1) of that Act, amending Article 62, paragraph (1) of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" and the part deleting ", Article 42-11, paragraph (5)"), amending Article 62-3 of that Act (excluding the part deleting ", Article 42-11, paragraph (5)" in paragraph (1) of that Article, the part deleting ", Article 42-11, paragraph (5)" in paragraph (8) of that Article, and the part concerning paragraph (11) of that Article), amending Article 63, paragraph (1) of that Act (excluding the part deleting ", Article 42-11, paragraph (5)"), amending Article 64 of that Act, amending Article 64-2 of that Act, amending Article 65 of that Act, amending Article 65-3, paragraph (3), item (iv) of that Act, amending Article 65-4, paragraph (3), item (iv) of that Act, amending Article 65-5-2 of that Act, amending Article 65-7 of that Act, amending Article 65-8 of that Act, amending Article 65-10 of that Act, amending Article 65-11 of that Act, amending Article 65-12 of that Act, amending Article 65-13 of that Act, amending Article 65-14 of that Act, amending Article 66 of that Act, amending Article 66-2 of that Act, amending Article 66-4 of that Act (excluding the part replacing "books and documents" with "documents specified by Order of the Ministry of Finance", adding "; the same applies in the following paragraph" after "meaning", and deleting "the same applies in the following paragraph, paragraph (9) and paragraph (12), item (ii)." in paragraph (7) of that Article, the part replacing "books and documents or" with "those specified by Order of the Ministry of Finance or" in paragraph (9) of that Article, the part replacing "100,000 yen" with "300,000 yen" in paragraph (12) of that Article, and the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc." in paragraph (19) of that Article), amending Article 66-4-2, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), amending Article 66-5 of that Act, amending Article 66-8, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), amending paragraph (6) of that Article (excluding the part replacing "Article 68-92, paragraph (5)" with "Article 68-92, paragraph (6)", the part replacing "of paragraph (3)" with "of paragraph (4)", and the part replacing "paragraph (5) of that Article" with "paragraph (6) of that Article" and "paragraph (3), item (ii) of that Article" with "paragraph (4), item (ii) of that Article" and renumbering that paragraph as paragraph (7) of that Article), adding six paragraphs after paragraph (7) of that Article (limited to the part concerning paragraph (10)), amending paragraph (5) of that Article (excluding the part replacing "specified foreign subsidiary, etc. that holds" with "foreign corporation that holds", the part replacing "paragraph (3)" with "paragraph (4)", the part replacing "specified foreign subsidiary, etc." with "foreign corporation" in item (iii) of that paragraph, and the part renumbering that paragraph as paragraph (6) of that Article), adding one paragraph after paragraph (2) of that Article, amending Article 66-9-4, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), adding six paragraphs after paragraph (6) of that Article (limited to the part concerning paragraph (9)), adding one paragraph after paragraph (2) of that Article, amending Article 66-13, paragraph (1) of that Act (limited to the part adding "business years ending during liquidation and" after "provided, however, that" in the proviso to that paragraph), amending Article 67-4 of that Act, amending Article 67-6, paragraph (1) of that Act, amending Article 67-14, paragraph (6) of that Act, amending Article 67-15, paragraph (7) of that Act, amending Article 68-2-3 of that Act (including its heading), amending Article 68-3 of that Act, amending Article 68-3-2, paragraph (6) of that Act, amending Article 68-3-3, paragraph (6) of that Act, deleting Article 68-3-4 of that Act, renumbering Article 68-3-5 of that Act as Article 68-3-4 of that Act, amending Article 68-9 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (9) of that Article and the part concerning paragraph (11) of that Article), amending Article 68-9-2 of that Act, amending Article 68-10, paragraph (9) of that Act, amending Article 68-11, paragraph (7) of that Act, amending Article 68-12, paragraph (9) of that Act, amending Article 68-13, paragraph (5) of that Act, amending Article 68-14, paragraph (7) of that Act, amending Article 68-34, paragraph (4) of that Act (excluding the part replacing "Article 47, paragraph (3)" with "Article 47, paragraph (1)" and "paragraph (3) of that Article" with "paragraph (1) of that Article", and the part renumbering that paragraph as paragraph (2) of that Article), amending Article 68-35, paragraph (2) and Article 68-36, paragraph (2) of that Act, amending Article 68-40 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-41 of that Act, amending Article 68-43 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article, the part concerning items (iii) and (iv) of the table in that paragraph, and the part replacing "100 percent" with "90 percent" in paragraph (8) of that Article), amending Article 68-44 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 68-45 of that Act, amending Article 68-46 of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2012" in paragraph (1) of that Article), amending Article 68-48 of that Act, amending Article 68-53 of that Act, amending Article 68-54 of that Act, amending Article 68-55 of that Act, amending Article 68-56 of that Act, amending Article 68-58 of that Act, amending Article 68-58-2 of that Act, amending Article 68-59 of that Act (excluding the part replacing "(as of the end of each consolidated business year" with "(among consolidated parent corporations that are ordinary corporations prescribed in Article 2, item (ix) of the Corporation Tax Act, as of the end of each consolidated business year" and replacing "ordinary corporations prescribed in Article 2, item (ix) of the Corporation Tax Act and" with "those and those that fall under a corporation listed in Article 66, paragraph (6), item (ii) of that Act, and" in paragraph (1) of that Article), amending Article 68-61 of that Act (excluding the part concerning paragraph (1) of that Article and the part replacing "March 31, 2010" with "March 31, 2013" in paragraph (2) of that Article), amending Article 68-64 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-65 of that Act, amending Article 68-68, paragraph (9) of that Act (limited to the part replacing ", a corporation making a capital contribution in kind or a corporation conducting a post-formation acquisition of assets" with "or a corporation making a capital contribution in kind"), amending paragraph (10) of that Article, amending Article 68-70 of that Act, amending Article 68-71 of that Act, amending Article 68-72 of that Act, amending Article 68-74, paragraph (3), item (iv) of that Act, amending Article 68-75, paragraph (3), item (iv) of that Act, amending Article 68-76-2 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 68-78 of that Act, amending Article 68-79 of that Act, amending Article 68-81 of that Act, amending Article 68-82 of that Act, amending Article 68-83 of that Act, amending Article 68-84 of that Act, amending Article 68-85 of that Act, amending Article 68-85-3 of that Act, amending Article 68-85-4 of that Act, amending Article 68-88, paragraph (6) of that Act (limited to the part replacing "Article 2, item (xliii)" with "Article 2, item (xxxix)" and "item (xliv) of that Article" with "item (xl) of that Article"), amending Article 68-92, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), amending paragraph (6) of that Article (excluding the part replacing "Article 66-8, paragraph (5)" with "Article 66-8, paragraph (6)", the part replacing "of paragraph (3)" with "of paragraph (4)", and the part replacing "paragraph (5) of that Article" with "paragraph (6) of that Article" and "paragraph (3), item (ii) of that Article" with "paragraph (4), item (ii) of that Article" and renumbering that paragraph as paragraph (7) of that Article), adding six paragraphs after paragraph (7) of that Article (limited to the part concerning paragraph (10)), amending paragraph (5) of that Article (excluding the part replacing "specified foreign subsidiary, etc. that holds" with "foreign corporation that holds", the part replacing "paragraph (3)" with "paragraph (4)", the part replacing "specified foreign subsidiary, etc." with "foreign corporation" in item (iii) of that paragraph, and the part renumbering that paragraph as paragraph (6) of that Article), adding one paragraph after paragraph (2) of that Article, amending Article 68-93-4, paragraph (2) of that Act (limited to the part replacing "this paragraph and the following paragraph" with "through paragraph (3)" and adding "and paragraph (3)" after ""the following paragraph"), adding six paragraphs after paragraph (6) of that Article (limited to the part concerning paragraph (9)), adding one paragraph after paragraph (2) of that Article, amending Article 68-102 of that Act, amending Article 68-104, paragraph (1) of that Act, amending Article 68-109-2 of that Act, and amending Article 88-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2010" with "March 31, 2011"), and the provisions of Article 44, Article 74, Article 79, paragraph (6) and paragraphs (8) through (13), Article 80, Article 81, Article 82, paragraphs (1) and (4), Article 83, Article 84, paragraph (2), Article 86, Article 87, paragraph (1), Article 88, paragraphs (1) and (2), Article 89, Article 90, paragraph (7), Article 91, paragraph (5), Article 93, Article 94, Article 95, Article 96, paragraph (3), Article 97, Articles 99 through 104, Article 105, paragraph (2), Article 106, Article 107, paragraph (3), Article 108, Article 109, Article 112, paragraph (6) and paragraphs (8) through (13), Article 113, Article 114, Article 115, paragraphs (1) and (4), Article 116, Article 117, Article 118, paragraph (1), Article 119, paragraph (7), Article 120, paragraph (5), Article 122, Article 123, Article 127, Articles 135 through 140, and Article 142 (limited to the provisions amending Article 58, paragraph (3) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions) of the Supplementary Provisions. machine translation, not official **四** 次に掲げる規定　平成二十三年一月一日 suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4 the following provisions: January 1, 2011 machine translation, not official **イ及びロ** 略 suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ハ** 第十八条中租税特別措置法第八条の四第三項第一号の改正規定、同法第二十八条の四第五項第一号の改正規定、同法第二十九条の改正規定、同法第三十一条第三項第一号の改正規定、同法第三十七条の十第一項の改正規定、同条第六項第一号の改正規定、同法第三十七条の十一及び第三十七条の十一の二の改正規定、同法第三十七条の十四の二第六項の改正規定、同法第三十七条の十四の三第四項の改正規定、同法第四十一条第一項第四号の改正規定、同法第四十一条の三の二第三項第三号の改正規定、同法第四十一条の五第十二項第一号の改正規定、同法第四十一条の五の二第十二項第一号の改正規定、同法第四十一条の十四第二項第一号の改正規定並びに同法第四十一条の十六（見出しを含む。）の改正規定並びに附則第五十八条、第六十二条、第六十五条、第六十六条、第七十一条、第百三十一条及び第百三十二条の規定 suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/sub-2 the provisions in Article 18 amending Article 8-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, amending Article 28-4, paragraph (5), item (i) of that Act, amending Article 29 of that Act, amending Article 31, paragraph (3), item (i) of that Act, amending Article 37-10, paragraph (1) of that Act, amending paragraph (6), item (i) of that Article, amending Articles 37-11 and 37-11-2 of that Act, amending Article 37-14-2, paragraph (6) of that Act, amending Article 37-14-3, paragraph (4) of that Act, amending Article 41, paragraph (1), item (iv) of that Act, amending Article 41-3-2, paragraph (3), item (iii) of that Act, amending Article 41-5, paragraph (12), item (i) of that Act, amending Article 41-5-2, paragraph (12), item (i) of that Act, amending Article 41-14, paragraph (2), item (i) of that Act, and amending Article 41-16 of that Act (including its heading), and the provisions of Articles 58, 62, 65, 66, 71, 131 and 132 of the Supplementary Provisions. machine translation, not official **五** 略 suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-5 Omitted machine translation, not official **六** 次に掲げる規定　平成二十四年一月一日 suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6 the following provisions: January 1, 2012 machine translation, not official **イ** 略 suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ロ** 第十八条中租税特別措置法第四条の四第二項の改正規定 suppl-4221-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-6/sub-2 the provisions in Article 18 amending Article 4-4, paragraph (2) of the Act on Special Measures Concerning Taxation. machine translation, not official **七** 附則第六十四条第三項及び第四項の規定　平成二十五年十月一日 suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7 the provisions of Article 64, paragraphs (3) and (4) of the Supplementary Provisions: October 1, 2013; machine translation, not official **七の二** 第十八条中租税特別措置法の目次の改正規定（「第九条の七」を「第九条の八」に改める部分に限る。）、同法第二章第一節中第九条の七の次に一条を加える改正規定、同法第三十七条の十の二第一項の改正規定（同項第一号に係る部分を除く。）、同法第三十七条の十四の改正規定、同法第四十二条の三第四項の改正規定及び同法第九十七条の改正規定並びに附則第五十二条、第六十一条並びに第六十四条第一項及び第二項の規定　平成二十六年一月一日 suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7-2 the provisions in Article 18 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-7" with "Article 9-8"), adding one Article after Article 9-7 in Chapter II, Section 1 of that Act, amending Article 37-10-2, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), amending Article 37-14 of that Act, amending Article 42-3, paragraph (4) of that Act, and amending Article 97 of that Act, and the provisions of Articles 52 and 61 and Article 64, paragraphs (1) and (2) of the Supplementary Provisions: January 1, 2014; machine translation, not official **八** 略 suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-8 Omitted machine translation, not official **九** 第十八条中租税特別措置法第十条の二の二第一項第二号の改正規定及び同法第四十二条の五第一項第二号の改正規定並びに附則第五十三条、第七十五条及び第百五条第一項の規定　石油代替エネルギーの開発及び導入の促進に関する法律等の一部を改正する法律（平成二十一年法律第七十号）の施行の日 suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-9 the provisions in Article 18 amending Article 10-2-2, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and amending Article 42-5, paragraph (1), item (ii) of that Act, and the provisions of Articles 53 and 75 and Article 105, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Promotion of Development and Introduction of Alternative Energy to Oil, etc. (Act No. 70 of 2009) comes into effect; machine translation, not official **十** 第十八条中租税特別措置法第三十四条第二項第四号の改正規定、同法第三十四条の二第二項第二十四号の改正規定、同法第六十五条の三第一項第四号の改正規定及び同法第六十五条の四第一項第二十四号の改正規定並びに附則第五十九条第二項、第八十七条第三項及び第百十八条第三項の規定　自然公園法及び自然環境保全法の一部を改正する法律（平成二十一年法律第四十七号）の施行の日 suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10 the provisions in Article 18 amending Article 34, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, amending Article 34-2, paragraph (2), item (xxiv) of that Act, amending Article 65-3, paragraph (1), item (iv) of that Act, and amending Article 65-4, paragraph (1), item (xxiv) of that Act, and the provisions of Article 59, paragraph (2), Article 87, paragraph (3) and Article 118, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Natural Parks Act and the Nature Conservation Act (Act No. 47 of 2009) comes into effect. machine translation, not official --- ## Cites - suppl-4221-6/art-1/par-1/item-1/sub-2: 第百二十四条第七項から第九項まで → 租税特別措置法 附則第百二十四条第八項 (Supplementary Provisions, Article 124, paragraph (8)), suppl-4221-6/art-124/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-8 - suppl-4221-6/art-1/par-1/item-1/sub-2: 第百二十四条第七項から第九項まで → 租税特別措置法 附則第百二十四条第七項 (Supplementary Provisions, Article 124, paragraph (7)), suppl-4221-6/art-124/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-7 - suppl-4221-6/art-1/par-1/item-1/sub-2: 第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4221-6/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72 - suppl-4221-6/art-1/par-1/item-1/sub-2: 第百二十四条第七項から第九項まで → 租税特別措置法 附則第百二十四条第九項 (Supplementary Provisions, Article 124, paragraph (9)), suppl-4221-6/art-124/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-124/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-124/par-9 - suppl-4221-6/art-1/par-1/item-1/sub-2: 附則第五十条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4221-6/art-50 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-50 - suppl-4221-6/art-1/par-1/item-2: 附則第五十七条第四項 → 租税特別措置法 附則第五十七条第四項 (Supplementary Provisions, Article 57, paragraph (4)), suppl-4221-6/art-57/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-57/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-57/par-4 - suppl-4221-6/art-1/par-1/item-2: 第百十二条第四項 → 租税特別措置法 附則第百十二条第四項 (Supplementary Provisions, Article 112, paragraph (4)), suppl-4221-6/art-112/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-112/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-112/par-4 - suppl-4221-6/art-1/par-1/item-2: 第七十九条第四項 → 租税特別措置法 附則第七十九条第四項 (Supplementary Provisions, Article 79, paragraph (4)), suppl-4221-6/art-79/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-79/par-4 - suppl-4221-6/art-1/par-1/item-3/sub-2: この項 → 租税特別措置法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-4221-6/art-1/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1 - suppl-4221-6/art-1/par-1/item-4/sub-2: 附則第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4221-6/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-58 - suppl-4221-6/art-1/par-1/item-4/sub-2: 第七十一条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-4221-6/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-71 - suppl-4221-6/art-1/par-1/item-4/sub-2: 第六十二条 → 租税特別措置法 附則第六十二条 (Supplementary Provisions, Article 62), suppl-4221-6/art-62 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62 - suppl-4221-6/art-1/par-1/item-4/sub-2: 第六十五条 → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4221-6/art-65 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-65 - suppl-4221-6/art-1/par-1/item-4/sub-2: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4221-6/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-66 - suppl-4221-6/art-1/par-1/item-7: 附則第六十四条第三項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4221-6/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3 - suppl-4221-6/art-1/par-1/item-7: 第四項 → 租税特別措置法 附則第六十四条第四項 (Supplementary Provisions, Article 64, paragraph (4)), suppl-4221-6/art-64/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4 - suppl-4221-6/art-1/par-1/item-7-2: 第六十四条第一項 → 租税特別措置法 附則第六十四条第一項 (Supplementary Provisions, Article 64, paragraph (1)), suppl-4221-6/art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-1 - suppl-4221-6/art-1/par-1/item-7-2: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4221-6/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-61 - suppl-4221-6/art-1/par-1/item-7-2: 第二項 → 租税特別措置法 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-4221-6/art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2 - suppl-4221-6/art-1/par-1/item-7-2: 附則第五十二条 → 租税特別措置法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4221-6/art-52 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-52 - suppl-4221-6/art-1/par-1/item-9: 附則第五十三条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4221-6/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53 - suppl-4221-6/art-1/par-1/item-9: 第七十五条 → 租税特別措置法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-4221-6/art-75 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75 - suppl-4221-6/art-1/par-1/item-9: 第百五条第一項 → 租税特別措置法 附則第百五条第一項 (Supplementary Provisions, Article 105, paragraph (1)), suppl-4221-6/art-105/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-1 - suppl-4221-6/art-1/par-1/item-10: 第百十八条第三項 → 租税特別措置法 附則第百十八条第三項 (Supplementary Provisions, Article 118, paragraph (3)), suppl-4221-6/art-118/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-3 - suppl-4221-6/art-1/par-1/item-10: 第八十七条第三項 → 租税特別措置法 附則第八十七条第三項 (Supplementary Provisions, Article 87, paragraph (3)), suppl-4221-6/art-87/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3 - suppl-4221-6/art-1/par-1/item-10: 附則第五十九条第二項 → 租税特別措置法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-4221-6/art-59/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2 ## Cited by 10 provisions cite 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リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第五十三条第一項（エネルギー需給構造改革推進設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-53/par-1 - 租税特別措置法 附則第五十九条第二項（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-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2 - 租税特別措置法 附則第七十五条第一項（エネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-75/par-1 - 租税特別措置法 附則第八十七条第三項（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-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3 - 租税特別措置法 附則第九十条第八項（内国法人の特定外国子会社等に係る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-4221-6/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-90/par-8 - 租税特別措置法 附則第百五条第一項（連結法人がエネルギー需給構造改革推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-105/par-1 - 租税特別措置法 附則第百十八条第三項（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-4221-6/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-3 - 租税特別措置法 附則第百十九条第八項（連結法人の特定外国子会社等に係る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-4221-6/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-119/par-8 - 租税特別措置法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-146/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-20261007T211206-501, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-502, 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