# 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-4241-16/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-4241-16/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-16/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1</sup>

**第一項**  この法律は、平成二十四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-4241-16/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1</sup>
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第一条中租税特別措置法の目次の改正規定（「第九十条の十三」を「第九十条の十五」に改める部分に限る。）、同法第九十条の十一第一項の改正規定、同法第九十条の十一の二第一項の改正規定、同条の次に一条を加える改正規定、同法第九十条の十二の改正規定及び同法第六章第三節の四中第九十条の十三を第九十条の十五とし、同法第九十条の十二の次に二条を加える改正規定　平成二十四年五月一日
  <sup>suppl-4241-16/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-1</sup>
  the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 90-13" with "Article 90-15"), the provisions amending Article 90-11, paragraph (1) of that Act, the provisions amending Article 90-11-2, paragraph (1) of that Act, the provisions adding one Article after that Article, the provisions amending Article 90-12 of that Act, and the provisions in Chapter VI, Section 3-4 of that Act renumbering Article 90-13 as Article 90-15 and adding two Articles after Article 90-12 of that Act: May 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　平成二十四年七月一日
  <sup>suppl-4241-16/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2</sup>
  the following provisions: July 1, 2012;
  <sup>machine translation, not official</sup>

    **イ**  第一条中租税特別措置法第四十一条の六の改正規定、同法第五十七条の七（見出しを含む。）の改正規定、同条を同法第五十七条の七の二とし、同法第五十七条の六の次に一条を加える改正規定、同法第六十八条の五十七（見出しを含む。）の改正規定、同条を同法第六十八条の五十七の二とし、同法第六十八条の五十六の次に一条を加える改正規定及び同法第八十二条の改正規定並びに附則第五条第三項、第十六条、第十九条第三項、第二十五条第一項、第三十条第三項及び第三十六条第一項の規定
    <sup>suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2/sub-1</sup>
    the provisions of Article 1 amending Article 41-6 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-7 of that Act (including its heading), the provisions renumbering that Article as Article 57-7-2 of that Act and adding one Article after Article 57-6 of that Act, the provisions amending Article 68-57 of that Act (including its heading), the provisions renumbering that Article as Article 68-57-2 of that Act and adding one Article after Article 68-56 of that Act, and the provisions amending Article 82 of that Act, and the provisions of Article 5, paragraph (3), Article 16, Article 19, paragraph (3), Article 25, paragraph (1), Article 30, paragraph (3) and Article 36, paragraph (1) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **三**  第一条中租税特別措置法の目次の改正規定（「第三節の二　石油石炭税法の特例（第九十条の四―第九十条の七）」を「／第三節の二　石油石炭税法の特例／　第一款　地球温暖化対策のための課税の特例（第九十条の三の二―第九十条の三の四）／　第二款　その他の特例（第九十条の四―第九十条の七）／」に改める部分に限る。）、同法第六章第三節の二中第九十条の四の前に一款及び款名を加える改正規定、同法第九十条の五第一項の改正規定（「、平成二十四年三月三十一日までに」を削る部分及び「製造した場合には」の下に「、当分の間」を加える部分を除く。）、同法第九十条の六第一項の改正規定（「平成二十四年三月三十一日」を「平成二十六年三月三十一日」に改める部分を除く。）並びに同法第九十条の七の改正規定（同条第三項第三号中「沖縄発電用特定石炭」を「沖縄発電用特定石炭等」に改める部分を除く。）並びに附則第四十三条から第四十五条まで、第四十七条及び第四十八条の規定　平成二十四年十月一日
  <sup>suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-3</sup>
  the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-2 Special Provisions of the Petroleum and Coal Tax Act (Article 90-4 to Article 90-7)" with "/ Section 3-2 Special Provisions of the Petroleum and Coal Tax Act / Subsection 1 Special Provisions on Taxation for Global Warming Countermeasures (Article 90-3-2 to Article 90-3-4) / Subsection 2 Other Special Provisions (Article 90-4 to Article 90-7) /"), the provisions adding one Subsection and a Subsection title before Article 90-4 in Chapter VI, Section 3-2 of that Act, the provisions amending Article 90-5, paragraph (1) of that Act (excluding the part deleting ", by March 31, 2012," and the part adding ", for the time being," after "where it has been manufactured"), the provisions amending Article 90-6, paragraph (1) of that Act (excluding the part replacing "March 31, 2012" with "March 31, 2014"), and the provisions amending Article 90-7 of that Act (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa" in paragraph (3), item (iii) of that Article), and the provisions of Articles 43 through 45, Article 47 and Article 48 of the Supplementary Provisions: October 1, 2012;
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4241-16/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イ**  第一条中租税特別措置法第二十九条の三第六項の改正規定、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三第三項の改正規定（「沖縄発電用特定石炭」を「沖縄発電用特定石炭等」に改める部分を除く。）、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。）及び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。）並びに附則第四十九条の規定
    <sup>suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-4/sub-1</sup>
    the provisions of Article 1 amending Article 29-3, paragraph (6) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-4 of that Act (excluding the part pertaining to paragraph (1) of that Article), the provisions amending Article 90-4-3, paragraph (3) of that Act (excluding the part replacing "specified coal for power generation in Okinawa" with "specified coal, etc. for power generation in Okinawa"), the provisions amending Article 90-5 of that Act (excluding the part pertaining to paragraph (1) of that Article) and the provisions amending Article 90-6 of that Act (excluding the part pertaining to paragraph (1) of that Article), and the provisions of Article 49 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  第一条中租税特別措置法の目次の改正規定（「第七節の三　国外支配株主等に係る負債の利子等の課税の特例（第六十六条の五）」を「／第七節の三　関連者等に係る利子等の課税の特例／　第一款　国外支配株主等に係る負債の利子等の課税の特例（第六十六条の五）／　第二款　関連者等に係る純支払利子等の課税の特例（第六十六条の五の二・第六十六条の五の三）／」に、「第二十三節　連結法人の国外支配株主等に係る負債の利子等の課税の特例（第六十八条の八十九）」を「／第二十三節　連結法人の関連者等に係る利子等の課税の特例／　第一款　連結法人の国外支配株主等に係る負債の利子等の課税の特例（第六十八条の八十九）／　第二款　連結法人の関連者等に係る純支払利子等の課税の特例（第六十八条の八十九の二・第六十八条の八十九の三）／」に改める部分に限る。）、同法第四十二条の二第二項第一号の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五（見出しを含む。）の改正規定、同節中第六十六条の五の前に款名を付する改正規定、同節に一款を加える改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九（見出しを含む。）の改正規定、同節中第六十八条の八十九の前に款名を付する改正規定及び同節に一款を加える改正規定並びに附則第二十八条、第二十九条、第三十九条及び第四十条の規定　平成二十五年四月一日
  <sup>suppl-4241-16/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-5</sup>
  the provisions of Article 1 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 7-3 Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc. (Article 66-5)" with "/ Section 7-3 Special Provisions on Taxation on Interest, etc. Pertaining to Related Persons, etc. / Subsection 1 Special Provisions on Taxation on Interest, etc. on Liabilities Pertaining to Foreign Controlling Shareholders, etc. (Article 66-5) / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. Pertaining to Related Persons, etc. (Article 66-5-2 and Article 66-5-3) /", and "Section 23 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. (Article 68-89)" with "/ Section 23 Special Provisions on Taxation on Interest, etc. of Consolidated Corporations Pertaining to Related Persons, etc. / Subsection 1 Special Provisions on Taxation on Interest, etc. on Liabilities of Consolidated Corporations Pertaining to Foreign Controlling Shareholders, etc. (Article 68-89) / Subsection 2 Special Provisions on Taxation on Net Interest Payments, etc. of Consolidated Corporations Pertaining to Related Persons, etc. (Article 68-89-2 and Article 68-89-3) /"), the provisions amending Article 42-2, paragraph (2), item (i) of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending Article 66-5 of that Act (including its heading), the provisions adding a Subsection title before Article 66-5 in that Section, the provisions adding one Subsection to that Section, the provisions amending the title of Section 23 of that Chapter, the provisions amending Article 68-89 of that Act (including its heading), the provisions adding a Subsection title before Article 68-89 in that Section and the provisions adding one Subsection to that Section, and the provisions of Articles 28, 29, 39 and 40 of the Supplementary Provisions: April 1, 2013;
  <sup>machine translation, not official</sup>

  **六から九まで**  略
  <sup>suppl-4241-16/art-1/par-1/item-6-to-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-6-to-9 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-6-to-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  第一条中租税特別措置法第十条の二の二第一項の改正規定、同法第四十二条の五第一項の改正規定及び同法第六十八条の十第一項の改正規定並びに附則第五条第一項及び第二項、第十九条第一項及び第二項並びに第三十条第一項及び第二項の規定　電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-10</sup>
  the provisions of Article 1 amending Article 10-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-5, paragraph (1) of that Act and the provisions amending Article 68-10, paragraph (1) of that Act, and the provisions of Article 5, paragraphs (1) and (2), Article 19, paragraphs (1) and (2) and Article 30, paragraphs (1) and (2) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Renewable Energy Electricity by Electricity Utilities (Act No. 108 of 2011) come into effect;
  <sup>machine translation, not official</sup>

  **十一**  第一条中租税特別措置法第三十七条の十三第一項に一号を加える改正規定　地域再生法の一部を改正する法律（平成二十四年法律第七十四号）の施行の日
  <sup>suppl-4241-16/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-11</sup>
  the provisions of Article 1 adding one item to Article 37-13, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 74 of 2012) comes into effect;
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　都市の低炭素化の促進に関する法律（平成二十四年法律第八十四号）の施行の日
  <sup>suppl-4241-16/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-12</sup>
  the following provisions: the date on which the Act on Promotion of Low-Carbon Cities (Act No. 84 of 2012) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第一条中租税特別措置法第四十一条の改正規定、同法第四十一条の二の改正規定、同法第四十一条の三の二第十二項の改正規定、同法第七十三条の改正規定及び同法第七十四条の次に一条を加える改正規定
    <sup>suppl-4241-16/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-12/sub-1</sup>
    the provisions of Article 1 amending Article 41 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-2 of that Act, the provisions amending Article 41-3-2, paragraph (12) of that Act, the provisions amending Article 73 of that Act and the provisions adding one Article after Article 74 of that Act;
    <sup>machine translation, not official</sup>

  **十三**  第一条中租税特別措置法第五十七条の九の改正規定、同法第六十八条の三の四第一項の改正規定及び同法第六十八条の五十八の二を削る改正規定並びに附則第二十五条第二項及び第三項並びに第三十六条第二項及び第三項の規定　郵政民営化法等の一部を改正する等の法律（平成二十四年法律第三十号）の施行の日
  <sup>suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13</sup>
  the provisions of Article 1 amending Article 57-9 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-3-4, paragraph (1) of that Act and the provisions deleting Article 68-58-2 of that Act, and the provisions of Article 25, paragraphs (2) and (3) and Article 36, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Postal Service Privatization Act, etc., and Other Matters (Act No. 30 of 2012) comes into effect.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4241-16/art-1/par-1/item-2/sub-1: 第十九条第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4241-16/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-3
- suppl-4241-16/art-1/par-1/item-2/sub-1: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4241-16/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-16
- suppl-4241-16/art-1/par-1/item-2/sub-1: 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-4241-16/art-30/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-3
- suppl-4241-16/art-1/par-1/item-2/sub-1: 附則第五条第三項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4241-16/art-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-3
- suppl-4241-16/art-1/par-1/item-2/sub-1: 第三十六条第一項 → 租税特別措置法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-4241-16/art-36/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-1
- suppl-4241-16/art-1/par-1/item-2/sub-1: 第二十五条第一項 → 租税特別措置法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4241-16/art-25/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-1
- suppl-4241-16/art-1/par-1/item-3: 第四十八条 → 租税特別措置法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4241-16/art-48 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-48
- suppl-4241-16/art-1/par-1/item-3: 附則第四十三条から第四十五条まで → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4241-16/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-44
- suppl-4241-16/art-1/par-1/item-3: 第四十七条 → 租税特別措置法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4241-16/art-47 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-47
- suppl-4241-16/art-1/par-1/item-3: 附則第四十三条から第四十五条まで → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4241-16/art-43 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-43
- suppl-4241-16/art-1/par-1/item-3: 附則第四十三条から第四十五条まで → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4241-16/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-45
- suppl-4241-16/art-1/par-1/item-4/sub-1: 附則第四十九条 → 租税特別措置法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-4241-16/art-49 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-49
- suppl-4241-16/art-1/par-1/item-5: 第二十九条 → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4241-16/art-29 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-29
- suppl-4241-16/art-1/par-1/item-5: 附則第二十八条 → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4241-16/art-28 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-28
- suppl-4241-16/art-1/par-1/item-5: 第四十条 → 租税特別措置法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4241-16/art-40 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-40
- suppl-4241-16/art-1/par-1/item-5: 第三十九条 → 租税特別措置法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4241-16/art-39 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-39
- suppl-4241-16/art-1/par-1/item-10: 第三十条第一項 → 租税特別措置法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-4241-16/art-30/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-1
- suppl-4241-16/art-1/par-1/item-10: 第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4241-16/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-1
- suppl-4241-16/art-1/par-1/item-10: 第二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4241-16/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-2
- suppl-4241-16/art-1/par-1/item-10: 第二項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4241-16/art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-2
- suppl-4241-16/art-1/par-1/item-10: 第二項 → 租税特別措置法 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-4241-16/art-30/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-2
- suppl-4241-16/art-1/par-1/item-10: 附則第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4241-16/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-1
- suppl-4241-16/art-1/par-1/item-13: 附則第二十五条第二項 → 租税特別措置法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4241-16/art-25/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-2
- suppl-4241-16/art-1/par-1/item-13: 第三項 → 租税特別措置法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-4241-16/art-36/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-3
- suppl-4241-16/art-1/par-1/item-13: 第三項 → 租税特別措置法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4241-16/art-25/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-3
- suppl-4241-16/art-1/par-1/item-13: 第三十六条第二項 → 租税特別措置法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4241-16/art-36/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-2

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第五条第一項（エネルギー環境負荷低減推進設備等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-4241-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-1
- 租税特別措置法 附則第五条第二項（エネルギー環境負荷低減推進設備等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-4241-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-5/par-2
- 租税特別措置法 附則第十九条第一項（エネルギー環境負荷低減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-4241-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-1
- 租税特別措置法 附則第十九条第二項（エネルギー環境負荷低減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-4241-16/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-19/par-2
- 租税特別措置法 附則第二十五条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-2
- 租税特別措置法 附則第二十五条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-3
- 租税特別措置法 附則第三十条第一項（連結法人がエネルギー環境負荷低減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-4241-16/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-1
- 租税特別措置法 附則第三十条第二項（連結法人がエネルギー環境負荷低減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-4241-16/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-30/par-2
- 租税特別措置法 附則第三十六条第二項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-2
- 租税特別措置法 附則第三十六条第三項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-3
- 租税特別措置法 附則第七十九条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-79/par-1

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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-20261007T211206-529, 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