# 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-4251-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-45 - 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 平成二五年六月一九日法律第四五号 suppl-4251-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4251-45/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/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-4251-45/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/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の次に一条を加える改正規定、同法第百九十八条第二号の次に二号を加える改正規定並びに同法第百九十八条の三、第百九十八条の六第二号、第二百五条第十四号並びに第二百七条第一項第二号及び第二項の改正規定、第三条の規定、第四条中農業協同組合法第十一条の四第四項の次に一項を加える改正規定、第五条のうち水産業協同組合法第十一条の十一中第五項を第六項とし、第四項の次に一項を加える改正規定、第八条の規定（投資信託及び投資法人に関する法律第二百五十二条の改正規定を除く。）、第十四条のうち銀行法第十三条中第五項を第六項とし、第四項の次に一項を加える改正規定及び同法第五十二条の二十二第四項中「前三項」を「前各項」に改め、同項を同条第五項とし、同条第三項の次に一項を加える改正規定、第十五条の規定、第十九条のうち農林中央金庫法第五十八条中第五項を第六項とし、第四項の次に一項を加える改正規定、第二十一条中信託業法第九十一条、第九十三条、第九十六条及び第九十八条第一項の改正規定、第二十二条の規定並びに附則第三十条（株式会社地域経済活性化支援機構法（平成二十一年法律第六十三号）第二十三条第二項の改正規定に限る。）、第三十一条（株式会社東日本大震災事業者再生支援機構法（平成二十三年法律第百十三号）第十七条第二項の改正規定に限る。）、第三十二条、第三十六条及び第三十七条の規定　公布の日から起算して二十日を経過した日 suppl-4251-45/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1/par-1/item-1 the provision in Article 1 adding one Article after Article 197-2 of the Financial Instruments and Exchange Act, the provision adding two items after Article 198, item (ii) of that Act, and the provisions amending Article 198-3, Article 198-6, item (ii), Article 205, item (xiv) and Article 207, paragraph (1), item (ii) and paragraph (2) of that Act; the provisions of Article 3; the provision in Article 4 adding one paragraph after Article 11-4, paragraph (4) of the Agricultural Co-operatives Act; the provision in Article 5 renumbering paragraph (5) of Article 11-11 of the Fishery Industry Cooperative Act as paragraph (6) and adding one paragraph after paragraph (4) of that Article; the provisions of Article 8 (excluding the provision amending Article 252 of the Act on Investment Trusts and Investment Corporations); the provision in Article 14 renumbering paragraph (5) of Article 13 of the Banking Act as paragraph (6) and adding one paragraph after paragraph (4) of that Article, and the provision replacing "the preceding three paragraphs" in Article 52-22, paragraph (4) of that Act with "the preceding paragraphs", renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after paragraph (3) of that Article; the provisions of Article 15; the provision in Article 19 renumbering paragraph (5) of Article 58 of the Norinchukin Bank Act as paragraph (6) and adding one paragraph after paragraph (4) of that Article; the provisions in Article 21 amending Articles 91, 93 and 96 and Article 98, paragraph (1) of the Trust Business Act; the provisions of Article 22; and the provisions of Article 30 (limited to the provision amending Article 23, paragraph (2) of the Act on Regional Economy Vitalization Corporation of Japan (Act No. 63 of 2009)), Article 31 (limited to the provision amending Article 17, paragraph (2) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation (Act No. 113 of 2011)), Article 32, Article 36 and Article 37 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第七十九条の四十九第一項、第七十九条の五十三第四項及び第五項、第七十九条の五十五第二項並びに第百八十五条の十六の改正規定、第十三条の規定、第十六条中保険業法第二百四十条の六第一項、第二百四十一条第一項、第二百四十九条第一項、第二百四十九条の二第一項及び第五項、第二百四十九条の三並びに第二百六十五条の二十八第一項の改正規定、第十七条の規定（金融機関等の更生手続の特例等に関する法律第四百四十五条第三項の改正規定を除く。）、第二十条の規定並びに附則第十七条から第十九条まで、第二十二条から第二十四条まで、第二十九条（犯罪利用預金口座等に係る資金による被害回復分配金の支払等に関する法律（平成十九年法律第百三十三号）第三十一条の改正規定に限る。）、第三十条（株式会社地域経済活性化支援機構法第二十三条第二項の改正規定を除く。）、第三十一条（株式会社東日本大震災事業者再生支援機構法第十七条第二項の改正規定を除く。）、第三十三条及び第三十四条の規定　公布の日から起算して九月を超えない範囲内において政令で定める日 suppl-4251-45/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1/par-1/item-2 the provisions in Article 1 amending Article 79-49, paragraph (1), Article 79-53, paragraphs (4) and (5), Article 79-55, paragraph (2) and Article 185-16 of the Financial Instruments and Exchange Act; the provisions of Article 13; the provisions in Article 16 amending Article 240-6, paragraph (1), Article 241, paragraph (1), Article 249, paragraph (1), Article 249-2, paragraphs (1) and (5), Article 249-3 and Article 265-28, paragraph (1) of the Insurance Business Act; the provisions of Article 17 (excluding the provision amending Article 445, paragraph (3) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions); the provisions of Article 20; and the provisions of Articles 17 through 19, Articles 22 through 24, Article 29 (limited to the provision amending Article 31 of the Act on Payment of Damage Recovery Benefits from Funds in Deposit Accounts Used for Crime (Act No. 133 of 2007)), Article 30 (excluding the provision amending Article 23, paragraph (2) of the Act on Regional Economy Vitalization Corporation of Japan), Article 31 (excluding the provision amending Article 17, paragraph (2) of the Act on the Great East Japan Earthquake Business Revitalization Support Corporation), Article 33 and Article 34 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation. machine translation, not official ### 第三十六条（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-4251-45/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36 **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-4251-45/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36/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 ### 第三十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4251-45/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-37 **第一項** 附則第二条から第十五条まで及び前条に定めるもののほか、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-4251-45/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-37/par-1 Beyond what is provided for in Articles 2 through 15 and the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4251-45/art-1/par-1/item-1: 第三十六条 → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4251-45/art-36 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36 - suppl-4251-45/art-1/par-1/item-1: 第三十七条 → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4251-45/art-37 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-37 - suppl-4251-45/art-36/par-1: この条 → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4251-45/art-36 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36 - suppl-4251-45/art-36/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4251-45/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1 - suppl-4251-45/art-37/par-1: 前条 → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4251-45/art-36 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36 ## Cited by 4 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-4251-45/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-1/par-1/item-1 - 租税特別措置法 附則第三十六条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-36/par-1 - 租税特別措置法 附則第三十七条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-45/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-45/art-37/par-1 - 租税特別措置法 附則第三十一条第一項（租税特別措置法の一部改正に伴う調整規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-98/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-98/art-31/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-20261007T211206-546, 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