# 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-4231-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-7
- 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.

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## 附　則 平成二三年三月三一日法律第七号
<sup>suppl-4231-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-7/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1</sup>

**第一項**  この法律は、平成二十三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。
<sup>suppl-4231-7/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2011; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4231-7/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第二条及び第六条の規定並びに附則第八条中輸徴法第十六条の改正規定並びに附則第十条及び第十一条の規定　平成二十四年一月一日
  <sup>suppl-4231-7/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-7/art-1/par-1/item-2</sup>
  the provisions of Articles 2 and 6, the provisions in Article 8 of the Supplementary Provisions amending Article 16 of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, and the provisions of Articles 10 and 11 of the Supplementary Provisions: January 1, 2012.
  <sup>machine translation, not official</sup>

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## 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
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07