# 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-4251-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-51 - 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五一号 suppl-4251-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4251-51/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-1 **第一項** この法律は、公布の日から起算して三月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。 suppl-4251-51/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第六条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4251-51/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6 **第一項** この法律の施行の日が民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律（平成二十五年法律第三十四号）の施行の日前である場合には、前条のうち租税特別措置法第八十四条の六の改正規定中「第八十四条の六第六項を同条第七項とし、同条第五項の次に」とあるのは、「第八十四条の六に」とする。 suppl-4251-51/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6/par-1 If the date on which this Act comes into effect is before the date on which the Act Partially Amending the Act on Promotion of Private Finance Initiative (Act No. 34 of 2013) comes into effect, the phrase "renumbering Article 84-6, paragraph (6) as paragraph (7) of that Article and adding, after paragraph (5) of that Article," in the provisions amending Article 84-6 of the Act on Special Measures Concerning Taxation in the preceding Article is deemed to be replaced with "adding, to Article 84-6,". machine translation, not official **第二項** 前項の場合において、民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律附則第五条のうち租税特別措置法第八十四条の六の改正規定中「第八十四条の六に」とあるのは、「第八十四条の六第六項を同条第七項とし、同条第五項の次に」とする。 suppl-4251-51/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6/par-2 In the case referred to in the preceding paragraph, the phrase "adding, to Article 84-6," in the provisions amending Article 84-6 of the Act on Special Measures Concerning Taxation in Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Private Finance Initiative is deemed to be replaced with "renumbering Article 84-6, paragraph (6) as paragraph (7) of that Article and adding, after paragraph (5) of that Article,". machine translation, not official --- ## Cites - suppl-4251-51/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4251-51/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（調整規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-51/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-51/art-6/par-2 --- ## 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