# 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-4231-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-49 - 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 平成二三年五月二五日法律第四九号 suppl-4231-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-49/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1 **第一項** この法律は、公布の日から起算して一年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。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-4231-49/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 第一条中金融商品取引法第百九十七条の二第十号の四を同条第十号の七とし、同条第十号の三の次に三号を加える改正規定、同法第百九十八条及び第二百七条第一項第三号の改正規定並びに同項第六号の改正規定（「第百九十八条（第五号及び第八号を除く。）」を「第百九十八条第四号の二」に改める部分に限る。）、第六条中投資信託及び投資法人に関する法律第二百四十八条の改正規定並びに附則第三十条及び第三十一条の規定　公布の日から起算して二十日を経過した日 suppl-4231-49/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1/item-1 the provisions in Article 1 renumbering Article 197-2, item (x)-4 of the Financial Instruments and Exchange Act as item (x)-7 of that Article and adding three items after item (x)-3 of that Article, the provisions amending Article 198 and Article 207, paragraph (1), item (iii) of that Act, and the provisions amending item (vi) of that paragraph (limited to the part replacing "Article 198 (excluding items (v) and (viii))" with "Article 198, item (iv)-2"), the provisions in Article 6 amending Article 248 of the Act on Investment Trusts and Investment Corporations, and the provisions of Articles 30 and 31 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation; machine translation, not official **二** 第一条中金融商品取引法目次の改正規定、同法第三十一条の三の次に一条を加える改正規定、同法第三十六条の二第二項の改正規定、同法第六章中第百七十一条の次に一条を加える改正規定、同法第百八十一条及び第百九十二条第三項の改正規定、同法第二百条第十二号の二の次に一号を加える改正規定、同法第二百七条第一項第五号の改正規定並びに同項第六号の改正規定（「第二百条第十七号」を「第二百条第十二号の三、第十七号」に改める部分に限る。）、第二条の規定、第六条中投資信託及び投資法人に関する法律第十一条、第二十六条第三項、第二百一条、第二百二条第二項、第二百二十五条及び第二百二十五条の二の改正規定、第十条中銀行法第二十条及び第五十二条の二十八の改正規定、第十一条中保険業法第九十八条第二項にただし書を加える改正規定及び同法第三百三十三条第一項の改正規定、第十二条の規定並びに附則第八条、第九条、第十二条から第十四条まで、第十七条から第二十条まで及び第二十五条から第二十九条までの規定　公布の日から起算して六月を超えない範囲内において政令で定める日 suppl-4231-49/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1/item-2 the provisions in Article 1 amending the table of contents of the Financial Instruments and Exchange Act, adding one Article after Article 31-3 of that Act, amending Article 36-2, paragraph (2) of that Act, adding one Article after Article 171 in Chapter VI of that Act, amending Article 181 and Article 192, paragraph (3) of that Act, adding one item after Article 200, item (xii)-2 of that Act, and amending Article 207, paragraph (1), item (v) of that Act, and the provisions amending item (vi) of that paragraph (limited to the part replacing "Article 200, item (xvii)" with "Article 200, item (xii)-3, item (xvii)"), the provisions of Article 2, the provisions in Article 6 amending Article 11, Article 26, paragraph (3), Article 201, Article 202, paragraph (2), Article 225, and Article 225-2 of the Act on Investment Trusts and Investment Corporations, the provisions in Article 10 amending Articles 20 and 52-28 of the Banking Act, the provisions in Article 11 adding a proviso to Article 98, paragraph (2) of the Insurance Business Act and amending Article 333, paragraph (1) of that Act, the provisions of Article 12, and the provisions of Articles 8, 9, 12 through 14, 17 through 20, and 25 through 29 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4231-49/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19 **第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の三の二第一項（第一号ロ及びハ並びに第二号イ及びロに係る部分に限る。）の規定は、特定目的信託（法人税法（昭和四十年法律第三十四号）第二条第二十九号の二ホに掲げる特定目的信託をいう。以下この条において同じ。）に係る法人税法第四条の七に規定する受託法人（新租税特別措置法第二条の二第三項において準用する法人税法第四条の七第一号の規定により内国法人として新租税特別措置法の規定を適用するものに限る。）の第二号施行日以後に終了する事業年度分の法人税について適用し、特定目的信託に係る法人税法第四条の七に規定する受託法人（前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第二条の二第三項において準用する法人税法第四条の七第一号の規定により内国法人として旧租税特別措置法の規定を適用したものに限る。）の第二号施行日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-4231-49/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19/par-1 The provisions of Article 68-3-2, paragraph (1) (limited to the parts concerning item (i), (b) and (c) and item (ii), (a) and (b)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to corporation tax for business years ending on or after the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust (meaning a specified-purpose trust listed in Article 2, item (xxix)-2, (e) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article), prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the New Act on Special Measures Concerning Taxation apply as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), and the provisions then in force continue to govern corporation tax for business years ending before the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust, prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) applied as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation). machine translation, not official ### 第三十条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4231-49/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によ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-4231-49/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第三十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4231-49/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-31 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4231-49/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-31/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4231-49/art-1/par-1/item-1: 附則第三十条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4231-49/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30 - suppl-4231-49/art-1/par-1/item-1: 第三十一条 → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4231-49/art-31 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-31 - suppl-4231-49/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4231-49/art-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19 - suppl-4231-49/art-30/par-1: この条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4231-49/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30 - suppl-4231-49/art-30/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-49/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1 ## Cited by 3 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一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-1/par-1/item-1 - 租税特別措置法 附則第十九条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19/par-1 - 租税特別措置法 附則第三十条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-49/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-30/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-20261007T211206-513, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-514, 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