# 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-4261-10/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-4261-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1</sup>

**第一項**  この法律は、平成二十六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-4261-10/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4261-10/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　平成二十七年一月一日
  <sup>suppl-4261-10/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2</sup>
  the following provisions: January 1, 2015;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十条中租税特別措置法第九条の八の改正規定、同法第十条第六項の改正規定、同法第十条の六第一項の改正規定（「政令で定める金額」の下に「の百分の九十」を加える部分に限る。）、同法第十三条第一項の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第二十六条第二項に一号を加える改正規定、同法第三十七条の十四の改正規定（同条第一項に係る部分、同条第四項に係る部分（「第十五項」を「第二十五項」に改める部分を除く。）、同条第五項第二号中「設けられるものをいう」の下に「。以下この条において同じ」を加える部分、同項第三号に係る部分、同条第六項に係る部分及び同条第十二項に係る部分を除く。）、同法第三十九条の改正規定、同法第四十二条の二の二第一項の改正規定、同条第二項の改正規定（「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に改める部分に限る。）、同条第三項の改正規定（「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に、「第三十七条の十四第十七項から第二十一項まで」を「第三十七条の十四第二十七項から第三十一項まで」に改める部分に限る。）及び同法第四十二条の三第四項の改正規定並びに附則第五十条、第五十二条、第五十三条第六項、第五十六条、第六十一条（第四項を除く。）、第六十三条及び第百六十二条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「第十五項」を「第二十五項」に改める部分に限る。）に限る。）の規定
    <sup>suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-2</sup>
    in Article 10, the amending provisions of Article 9-8 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10, paragraph (6) of that Act, the amending provisions of Article 10-6, paragraph (1) of that Act (limited to the part adding "90/100 of" to "the amount specified by Cabinet Order"), the amending provisions of Article 13, paragraph (1) of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016"), the amending provisions adding one item to Article 26, paragraph (2) of that Act, the amending provisions of Article 37-14 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (4) of that Article (excluding the part replacing "paragraph (15)" with "paragraph (25)"), the part adding "; the same applies hereinafter in this Article" after "meaning one that is established" in paragraph (5), item (ii) of that Article, the part concerning item (iii) of that paragraph, the part concerning paragraph (6) of that Article and the part concerning paragraph (12) of that Article), the amending provisions of Article 39 of that Act, the amending provisions of Article 42-2-2, paragraph (1) of that Act, the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)"), the amending provisions of paragraph (3) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)" and "Article 37-14, paragraphs (17) through (21)" with "Article 37-14, paragraphs (27) through (31)") and the amending provisions of Article 42-3, paragraph (4) of that Act, and the provisions of Article 50, Article 52, Article 53, paragraph (6), Article 56, Article 61 (excluding paragraph (4)), Article 63 and Article 162 (limited to the amending provisions of Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing "paragraph (15)" with "paragraph (25)")) of the Supplementary Provisions; and
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2015;
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第十条中租税特別措置法第六十六条の四の二第二項ただし書の改正規定、同条第四項の改正規定、同条第五項第五号を同項第六号とし、同項第四号の次に一号を加える改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分を除く。）、同法第六十八条の八十八の二第二項ただし書の改正規定、同条第四項の改正規定、同条第五項第五号を同項第六号とし、同項第四号の次に一号を加える改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分を除く。）及び同法第九十四条第二項の改正規定並びに附則第九十一条第三項及び第百二十三条第三項の規定
    <sup>suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-3/sub-2</sup>
    in Article 10, the amending provisions of the proviso to Article 66-4-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of paragraph (4) of that Article, the amending provisions renumbering paragraph (5), item (v) of that Article as item (vi) of that paragraph and adding one item after item (iv) of that paragraph, the amending provisions of paragraph (6) of that Article (excluding the part adding "and local corporation tax" after "corporation tax"), the amending provisions of the proviso to Article 68-88-2, paragraph (2) of that Act, the amending provisions of paragraph (4) of that Article, the amending provisions renumbering paragraph (5), item (v) of that Article as item (vi) of that paragraph and adding one item after item (iv) of that paragraph, the amending provisions of paragraph (6) of that Article (excluding the part adding "and local corporation tax" after "corporation tax") and the amending provisions of Article 94, paragraph (2) of that Act, and the provisions of Article 91, paragraph (3) and Article 123, paragraph (3) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4261-10/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十八年一月一日
  <sup>suppl-4261-10/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十条中租税特別措置法第三条第三項の改正規定、同法第三条の二（見出しを含む。）の改正規定、同法第五条の二第六項の改正規定、同法第九条第三項の改正規定、同法第三十七条の十一の改正規定、同法第三十七条の十五第一項の改正規定、同法第四十一条の十二第七項第三号の改正規定、同法第四十一条の十二の二第六項第一号ニの改正規定及び同法第四十一条の十三の三第十三項の改正規定並びに附則第四十四条及び第四十五条第四項の規定
    <sup>suppl-4261-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5/sub-2</sup>
    in Article 10, the amending provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 3-2 of that Act (including its caption), the amending provisions of Article 5-2, paragraph (6) of that Act, the amending provisions of Article 9, paragraph (3) of that Act, the amending provisions of Article 37-11 of that Act, the amending provisions of Article 37-15, paragraph (1) of that Act, the amending provisions of Article 41-12, paragraph (7), item (iii) of that Act, the amending provisions of Article 41-12-2, paragraph (6), item (i), (d) of that Act and the amending provisions of Article 41-13-3, paragraph (13) of that Act, and the provisions of Article 44 and Article 45, paragraph (4) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  第十条中租税特別措置法の目次の改正規定、同法第二条の改正規定、同法第二章（第三条の二、第五条の二第六項及び第四十一条の二十一を除く。）中「国内に恒久的施設を有する非居住者」を「恒久的施設を有する非居住者」に、「国内に恒久的施設を有する外国法人」を「恒久的施設を有する外国法人」に改める改正規定、同法第三条の改正規定（同条第三項に係る部分を除く。）、同法第五条の二の改正規定（同条第二項に係る部分及び同条第六項に係る部分を除く。）、同法第五条の三の改正規定、同法第六条の改正規定（同条第九項に係る部分を除く。）、同法第八条の二の改正規定、同法第八条の四第三項第四号の改正規定、同法第九条の四第四項の改正規定、同法第九条の四の二の改正規定、同法第九条の六の改正規定、同法第二十八条の四第五項第三号の改正規定、同法第三十一条第三項第四号の改正規定、同法第三十七条の十第六項第六号の改正規定、同法第三十七条の十二の改正規定、同法第三十七条の十四の三の改正規定、同法第三十七条の十四の四の改正規定、同法第二章第四節の二を同章第四節の三とし、同章第四節の次に一節を加える改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十（見出しを含む。）の改正規定、同法第四十一条の十一（見出しを含む。）の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十一条の十二の二の改正規定（同条第六項第一号ニに係る部分を除く。）、同法第四十一条の十三第五項の改正規定、同法第四十一条の十三の二の改正規定、同法第四十一条の十三の三の改正規定（同条第十三項に係る部分を除く。）、同法第四十一条の十四第二項第五号の改正規定、同法第四十一条の十五の三の改正規定、同法第四十一条の十九第一項の改正規定（「第百六十五条」を「第百六十五条第一項」に改める部分に限る。）、同法第四十一条の十九の四の次に一条を加える改正規定、同法第四十一条の二十一の改正規定、同法第四十一条の二十二の改正規定、同法第四十二条の改正規定、同法第四十二条の二の改正規定（同条第八項に係る部分を除く。）、同法第四十二条の三第一項の改正規定、同法第四十二条の四第一項の改正規定（「連結法人」の下に「及び当該法人が外国法人である場合の法人税法第百三十八条第一項第一号に規定する本店等」を加える部分に限る。）、同法第四十二条の五第十三項の改正規定、同法第四十二条の六第十項の改正規定（「第二項又は第三項」を「第七項から第九項まで」に改める部分、「第四十二条の六第二項若しくは第三項」を「第四十二条の六第七項から第九項まで」に、「並びに」を「及び」に、「第四十二条の六第二項及び第三項」を「第四十二条の六第七項から第九項まで」に、「同条第二項及び第三項」を「同条第七項から第九項まで」に改める部分及び同項を同条第十九項とする部分を除く。）、同法第四十二条の九第七項の改正規定、同法第四十二条の十一第十項の改正規定（同項を同条第十一項とする部分を除く。）、同法第四十二条の十二の四第二項第三号の改正規定（「次号及び第五号」を「以下この項」に改める部分を除く。）、同条第六項の改正規定、同法第六十一条の三第一項の改正規定（「適格現物分配」を「法人税法第二条第十二号の六に規定する現物分配」に改める部分を除く。）、同法第六十二条の三第二項第一号イ（２）の改正規定、同法第六十三条第二項第一号の改正規定、同法第六十六条の三の改正規定（「第百四十五条第一項」を「第百四十四条の八」に改める部分に限る。）、同法第六十六条の四第一項の改正規定、同条第三項の改正規定、同条第二十一項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分を除く。）、同法第三章第七節の二中第六十六条の四の二の次に一条を加える改正規定、同法第六十六条の五の改正規定、同法第六十六条の五の二の改正規定、同法第六十六条の五の三第十項の改正規定、同法第六十六条の七第一項の改正規定（「第十三項」を「第二十一項」に改める部分に限る。）、同法第六十六条の九の三第一項の改正規定（「第十三項」を「第二十一項」に改める部分に限る。）、同法第六十七条の八から第六十七条の十一までの改正規定、同法第六十七条の十六の改正規定、同法第六十七条の十七（見出しを含む。）の改正規定、同条の次に一条を加える改正規定、同法第六十八条の三の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定（同条第一項に係る部分を除く。）、同法第六十八条の三の四第三項の改正規定、同項を同条第五項とし、同条第二項の次に二項を加える改正規定、同法第六十八条の八十八第一項の改正規定、同条第三項の改正規定、同条第二十二項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分を除く。）、同法第六十八条の九十一第一項の改正規定（「第十二項」を「第十四項」に改める部分に限る。）、同法第六十八条の九十三の三第一項の改正規定（「第十二項」を「第十四項」に改める部分に限る。）、同法第六十八条の百七の次に一条を加える改正規定、同法第六十八条の百十の改正規定及び同法第六十八条の百十一の改正規定並びに附則第四十三条、第四十五条（第四項を除く。）、第四十六条第一項から第三項まで、第四十七条から第四十九条まで、第六十二条、第六十六条、第六十八条から第七十五条まで、第九十一条第一項及び第二項、第九十二条から第九十四条まで、第九十八条、第百条から第百三条まで、第百四条第二項から第四項まで、第百五条、第百二十三条第一項及び第二項並びに第百二十五条から第百二十七条までの規定
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-2</sup>
    in Article 10, the amending provisions of the table of contents of the Act on Special Measures Concerning Taxation, the amending provisions of Article 2 of that Act, the amending provisions replacing "nonresident having a permanent establishment in Japan" with "nonresident having a permanent establishment" and "foreign corporation having a permanent establishment in Japan" with "foreign corporation having a permanent establishment" in Chapter II of that Act (excluding Article 3-2, Article 5-2, paragraph (6) and Article 41-21), the amending provisions of Article 3 of that Act (excluding the part concerning paragraph (3) of that Article), the amending provisions of Article 5-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (6) of that Article), the amending provisions of Article 5-3 of that Act, the amending provisions of Article 6 of that Act (excluding the part concerning paragraph (9) of that Article), the amending provisions of Article 8-2 of that Act, the amending provisions of Article 8-4, paragraph (3), item (iv) of that Act, the amending provisions of Article 9-4, paragraph (4) of that Act, the amending provisions of Article 9-4-2 of that Act, the amending provisions of Article 9-6 of that Act, the amending provisions of Article 28-4, paragraph (5), item (iii) of that Act, the amending provisions of Article 31, paragraph (3), item (iv) of that Act, the amending provisions of Article 37-10, paragraph (6), item (vi) of that Act, the amending provisions of Article 37-12 of that Act, the amending provisions of Article 37-14-3 of that Act, the amending provisions of Article 37-14-4 of that Act, the amending provisions renumbering Chapter II, Section 4-2 of that Act as Section 4-3 of that Chapter and adding one Section after Section 4 of that Chapter, the amending provisions of Article 41-9, paragraph (4) of that Act, the amending provisions of Article 41-10 of that Act (including its caption), the amending provisions of Article 41-11 of that Act (including its caption), the amending provisions of Article 41-12, paragraph (4) of that Act, the amending provisions of Article 41-12-2 of that Act (excluding the part concerning paragraph (6), item (i), (d) of that Article), the amending provisions of Article 41-13, paragraph (5) of that Act, the amending provisions of Article 41-13-2 of that Act, the amending provisions of Article 41-13-3 of that Act (excluding the part concerning paragraph (13) of that Article), the amending provisions of Article 41-14, paragraph (2), item (v) of that Act, the amending provisions of Article 41-15-3 of that Act, the amending provisions of Article 41-19, paragraph (1) of that Act (limited to the part replacing "Article 165" with "Article 165, paragraph (1)"), the amending provisions adding one Article after Article 41-19-4 of that Act, the amending provisions of Article 41-21 of that Act, the amending provisions of Article 41-22 of that Act, the amending provisions of Article 42 of that Act, the amending provisions of Article 42-2 of that Act (excluding the part concerning paragraph (8) of that Article), the amending provisions of Article 42-3, paragraph (1) of that Act, the amending provisions of Article 42-4, paragraph (1) of that Act (limited to the part adding "and, if that corporation is a foreign corporation, the head office, etc. prescribed in Article 138, paragraph (1), item (i) of the Corporation Tax Act" after "consolidated corporation"), the amending provisions of Article 42-5, paragraph (13) of that Act, the amending provisions of Article 42-6, paragraph (10) of that Act (excluding the part replacing "paragraph (2) or paragraph (3)" with "paragraphs (7) through (9)", the part replacing "Article 42-6, paragraph (2) or (3)" with "Article 42-6, paragraphs (7) through (9)", "並びに" (and, joining larger groups) with "及び" (and), "Article 42-6, paragraphs (2) and (3)" with "Article 42-6, paragraphs (7) through (9)" and "paragraphs (2) and (3) of that Article" with "paragraphs (7) through (9) of that Article", and the part renumbering that paragraph as paragraph (19) of that Article), the amending provisions of Article 42-9, paragraph (7) of that Act, the amending provisions of Article 42-11, paragraph (10) of that Act (excluding the part renumbering that paragraph as paragraph (11) of that Article), the amending provisions of Article 42-12-4, paragraph (2), item (iii) of that Act (excluding the part replacing "the following item and item (v)" with "hereinafter in this paragraph"), the amending provisions of paragraph (6) of that Article, the amending provisions of Article 61-3, paragraph (1) of that Act (excluding the part replacing "qualified in-kind distribution" with "distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act"), the amending provisions of Article 62-3, paragraph (2), item (i), (a), 2. of that Act, the amending provisions of Article 63, paragraph (2), item (i) of that Act, the amending provisions of Article 66-3 of that Act (limited to the part replacing "Article 145, paragraph (1)" with "Article 144-8"), the amending provisions of Article 66-4, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article, the amending provisions of paragraph (21) of that Article (excluding the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions adding one Article after Article 66-4-2 in Chapter III, Section 7-2 of that Act, the amending provisions of Article 66-5 of that Act, the amending provisions of Article 66-5-2 of that Act, the amending provisions of Article 66-5-3, paragraph (10) of that Act, the amending provisions of Article 66-7, paragraph (1) of that Act (limited to the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-9-3, paragraph (1) of that Act (limited to the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Articles 67-8 through 67-11 of that Act, the amending provisions of Article 67-16 of that Act, the amending provisions of Article 67-17 of that Act (including its caption), the amending provisions adding one Article after that Article, the amending provisions of Article 68-3 of that Act, the amending provisions of Article 68-3-2 of that Act, the amending provisions of Article 68-3-3 of that Act (excluding the part concerning paragraph (1) of that Article), the amending provisions of Article 68-3-4, paragraph (3) of that Act, the amending provisions renumbering that paragraph as paragraph (5) of that Article and adding two paragraphs after paragraph (2) of that Article, the amending provisions of Article 68-88, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article, the amending provisions of paragraph (22) of that Article (excluding the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 68-91, paragraph (1) of that Act (limited to the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-93-3, paragraph (1) of that Act (limited to the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions adding one Article after Article 68-107 of that Act, the amending provisions of Article 68-110 of that Act and the amending provisions of Article 68-111 of that Act, and the provisions of Article 43, Article 45 (excluding paragraph (4)), Article 46, paragraphs (1) through (3), Articles 47 through 49, Article 62, Article 66, Articles 68 through 75, Article 91, paragraphs (1) and (2), Articles 92 through 94, Article 98, Articles 100 through 103, Article 104, paragraphs (2) through (4), Article 105, Article 123, paragraphs (1) and (2) and Articles 125 through 127 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　平成二十九年一月一日
  <sup>suppl-4261-10/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-7</sup>
  the following provisions: January 1, 2017;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4261-10/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十条中租税特別措置法第十条第一項の改正規定、同法第十条の五の三第二項第三号の改正規定（「次号及び第五号」を「以下この項」に改める部分を除く。）、同法第二十八条の四第一項の改正規定、同法第三十一条第一項の改正規定及び同法第三十三条第三項第一号の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-7/sub-2</sup>
    in Article 10, the amending provisions of Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10-5-3, paragraph (2), item (iii) of that Act (excluding the part replacing "the following item and item (v)" with "hereinafter in this paragraph"), the amending provisions of Article 28-4, paragraph (1) of that Act, the amending provisions of Article 31, paragraph (1) of that Act and the amending provisions of Article 33, paragraph (3), item (i) of that Act.
    <sup>machine translation, not official</sup>

  **八及び九**  略
  <sup>suppl-4261-10/art-1/par-1/item-8-to-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-8-to-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-8-to-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-10</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-10/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十条中租税特別措置法第五条の二第二項の改正規定、同法第九条第一項第一号の改正規定、同法第三十七条の十第二項第一号の改正規定、同法第四十条の四第八項及び第四十条の七第九項の改正規定、同法第六十六条の六第八項の改正規定、同法第六十六条の九の二第九項の改正規定、同法第六十七条の十五第二項の改正規定、同法第六十八条の九十第八項の改正規定、同法第六十八条の九十三の二第九項の改正規定並びに同法第八十三条の二第三項第一号ハの改正規定
    <sup>suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-10/sub-2</sup>
    in Article 10, the amending provisions of Article 5-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 9, paragraph (1), item (i) of that Act, the amending provisions of Article 37-10, paragraph (2), item (i) of that Act, the amending provisions of Article 40-4, paragraph (8) and Article 40-7, paragraph (9) of that Act, the amending provisions of Article 66-6, paragraph (8) of that Act, the amending provisions of Article 66-9-2, paragraph (9) of that Act, the amending provisions of Article 67-15, paragraph (2) of that Act, the amending provisions of Article 68-90, paragraph (8) of that Act, the amending provisions of Article 68-93-2, paragraph (9) of that Act and the amending provisions of Article 83-2, paragraph (3), item (i), (c) of that Act.
    <sup>machine translation, not official</sup>

  **十一**  略
  <sup>suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方法人税法の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12</sup>
  the following provisions: the date on which the Local Corporation Tax Act comes into effect.
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十条中租税特別措置法第一条の改正規定、同法第四十二条の四第十八項の改正規定、同法第四十二条の五第十四項の改正規定、同法第四十二条の六第十一項の改正規定（「法人税法」の下に「及び地方法人税法」を加え、「ついては、同法」を「ついては、法人税法」に改める部分及び「同法の規定」を「同法及び地方法人税法の規定」に改める部分に限る。）、同法第四十二条の九第八項の改正規定、同法第四十二条の十一第十一項の改正規定（同項を同条第十二項とする部分を除く。）、同法第四十二条の十二の三第十一項の改正規定、同法第六十二条第七項の改正規定、同法第六十二条の三第十二項の改正規定、同法第六十六条の三の改正規定（「第百四十五条第一項」を「第百四十四条の八」に改める部分を除く。）、同法第六十六条の四第十六項の改正規定、同条第十七項の改正規定、同条第十八項及び第二十項の改正規定、同条第二十一項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分に限る。）、同法第六十六条の四の二第一項の改正規定、同条第五項第三号及び第四号の改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分に限る。）、同条第七項の改正規定、同法第六十六条の七第一項の改正規定（「第十三項」を「第二十一項」に改める部分を除く。）、同法第六十六条の九の三第一項の改正規定（「第十三項」を「第二十一項」に改める部分を除く。）、同法第六十六条の十一の二第五項の改正規定、同法第六十八条の八第五項の改正規定、同法第六十八条の九第十七項の改正規定、同条第十八項の改正規定、同法第六十八条の十第十四項の改正規定、同条第十五項の改正規定、同法第六十八条の十一第十二項の改正規定（「第五項の」を「第十二項の」に改める部分、「第六十八条の十一第五項」を「第六十八条の十一第十二項」に改める部分及び同項を同条第二十一項とする部分を除く。）、同条第十一項の改正規定（「第二項又は第三項」を「第七項から第九項まで」に改める部分、「第六十八条の十一第二項若しくは第三項」を「第六十八条の十一第七項から第九項まで」に、「並びに」を「及び」に、「第六十八条の十一第二項及び第三項」を「第六十八条の十一第七項から第九項まで」に、「同条第二項及び第三項」を「同条第七項から第九項まで」に改める部分及び同項を同条第二十項とする部分を除く。）、同法第六十八条の十三第八項の改正規定、同条第九項の改正規定、同法第六十八条の十五第十一項の改正規定、同条第十二項の改正規定、同法第六十八条の十五の二第六項の改正規定、同法第六十八条の十五の三第八項の改正規定、同法第六十八条の十五の四第十一項の改正規定、同条第十二項の改正規定、同法第六十八条の十五の五第六項の改正規定、同法第六十八条の六十七第六項の改正規定、同法第六十八条の六十八第十二項の改正規定、同法第六十八条の八十七の改正規定、同法第六十八条の八十八第十七項の改正規定、同条第十八項の改正規定、同条第十九項及び第二十一項の改正規定、同条第二十二項の改正規定（「延滞税」の下に「及び地方法人税に係る延滞税」を加える部分に限る。）、同法第六十八条の八十八の二第一項の改正規定、同条第五項第三号及び第四号の改正規定、同条第六項の改正規定（「法人税」の下に「及び地方法人税」を加える部分に限る。）、同条第七項の改正規定、同法第六十八条の九十一第一項の改正規定（「第十二項」を「第十四項」に改める部分を除く。）、同法第六十八条の九十三の三第一項の改正規定（「第十二項」を「第十四項」に改める部分を除く。）、同法第六十八条の百八第三項の改正規定並びに同法第九十三条第一項第二号の改正規定並びに附則第九十五条、第九十六条、第百三十五条及び第百五十六条（租税特別措置の適用状況の透明化等に関する法律第二条第一項第一号の改正規定に限る。）の規定
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-2</sup>
    in Article 10, the amending provisions of Article 1 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 42-4, paragraph (18) of that Act, the amending provisions of Article 42-5, paragraph (14) of that Act, the amending provisions of Article 42-6, paragraph (11) of that Act (limited to the part adding "and the Local Corporation Tax Act" after "the Corporation Tax Act" and replacing "of that Act" with "of the Corporation Tax Act", and the part replacing "the provisions of that Act" with "the provisions of that Act and the Local Corporation Tax Act"), the amending provisions of Article 42-9, paragraph (8) of that Act, the amending provisions of Article 42-11, paragraph (11) of that Act (excluding the part renumbering that paragraph as paragraph (12) of that Article), the amending provisions of Article 42-12-3, paragraph (11) of that Act, the amending provisions of Article 62, paragraph (7) of that Act, the amending provisions of Article 62-3, paragraph (12) of that Act, the amending provisions of Article 66-3 of that Act (excluding the part replacing "Article 145, paragraph (1)" with "Article 144-8"), the amending provisions of Article 66-4, paragraph (16) of that Act, the amending provisions of paragraph (17) of that Article, the amending provisions of paragraphs (18) and (20) of that Article, the amending provisions of paragraph (21) of that Article (limited to the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 66-4-2, paragraph (1) of that Act, the amending provisions of paragraph (5), items (iii) and (iv) of that Article, the amending provisions of paragraph (6) of that Article (limited to the part adding "and local corporation tax" after "corporation tax"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 66-7, paragraph (1) of that Act (excluding the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-9-3, paragraph (1) of that Act (excluding the part replacing "paragraph (13)" with "paragraph (21)"), the amending provisions of Article 66-11-2, paragraph (5) of that Act, the amending provisions of Article 68-8, paragraph (5) of that Act, the amending provisions of Article 68-9, paragraph (17) of that Act, the amending provisions of paragraph (18) of that Article, the amending provisions of Article 68-10, paragraph (14) of that Act, the amending provisions of paragraph (15) of that Article, the amending provisions of Article 68-11, paragraph (12) of that Act (excluding the part replacing "of paragraph (5)" with "of paragraph (12)", the part replacing "Article 68-11, paragraph (5)" with "Article 68-11, paragraph (12)" and the part renumbering that paragraph as paragraph (21) of that Article), the amending provisions of paragraph (11) of that Article (excluding the part replacing "paragraph (2) or paragraph (3)" with "paragraphs (7) through (9)", the part replacing "Article 68-11, paragraph (2) or (3)" with "Article 68-11, paragraphs (7) through (9)", "並びに" (and, joining larger groups) with "及び" (and), "Article 68-11, paragraphs (2) and (3)" with "Article 68-11, paragraphs (7) through (9)" and "paragraphs (2) and (3) of that Article" with "paragraphs (7) through (9) of that Article", and the part renumbering that paragraph as paragraph (20) of that Article), the amending provisions of Article 68-13, paragraph (8) of that Act, the amending provisions of paragraph (9) of that Article, the amending provisions of Article 68-15, paragraph (11) of that Act, the amending provisions of paragraph (12) of that Article, the amending provisions of Article 68-15-2, paragraph (6) of that Act, the amending provisions of Article 68-15-3, paragraph (8) of that Act, the amending provisions of Article 68-15-4, paragraph (11) of that Act, the amending provisions of paragraph (12) of that Article, the amending provisions of Article 68-15-5, paragraph (6) of that Act, the amending provisions of Article 68-67, paragraph (6) of that Act, the amending provisions of Article 68-68, paragraph (12) of that Act, the amending provisions of Article 68-87 of that Act, the amending provisions of Article 68-88, paragraph (17) of that Act, the amending provisions of paragraph (18) of that Article, the amending provisions of paragraphs (19) and (21) of that Article, the amending provisions of paragraph (22) of that Article (limited to the part adding "and delinquent tax on local corporation tax" after "delinquent tax"), the amending provisions of Article 68-88-2, paragraph (1) of that Act, the amending provisions of paragraph (5), items (iii) and (iv) of that Article, the amending provisions of paragraph (6) of that Article (limited to the part adding "and local corporation tax" after "corporation tax"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 68-91, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-93-3, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (14)"), the amending provisions of Article 68-108, paragraph (3) of that Act and the amending provisions of Article 93, paragraph (1), item (ii) of that Act, and the provisions of Articles 95, 96 and 135 and Article 156 (limited to the amending provisions of Article 2, paragraph (1), item (i) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ホからトまで**  略
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-3</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **チ**  第十五条中経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める」に改める部分に限る。）及び同法附則第七十二条の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める」に改める部分及び同条の表第十四項の項を次のように改める部分に限る。）
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-4</sup>
    in Article 15, the amending provisions of Article 55 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (limited to the part replacing "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table" with "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order") and the amending provisions of Article 72 of the Supplementary Provisions of that Act (limited to the part replacing "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table" with "are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, and in addition, matters necessary for the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order" and the part amending the row for paragraph (14) in the table in that Article as follows);
    <sup>machine translation, not official</sup>

    **リ**  第十六条中租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法（平成二十六年法律第十一号）の規定の適用に関し必要な事項は、政令で定める」に改める部分に限る。）及び同法附則第三十三条第一項の改正規定（「とする」を「とするほか、同条の規定の適用がある場合における地方法人税法の規定の適用に関し必要な事項は、政令で定める」に改める部分並びに同項の表第十一項の項及び第十二項の項を次のように改める部分に限る。）
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-5</sup>
    in Article 16, the amending provisions of Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "are deemed to be replaced with the words in the right-hand column of the table" with "are deemed to be replaced with the words in the right-hand column of the table, and necessary matters concerning the application of the provisions of the Local Corporation Tax Act (Act No. 11 of 2014) in the case where the provisions of that Article apply are specified by Cabinet Order") and the amending provisions of Article 33, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "are deemed to be replaced with the terms listed in the right-hand column of that table" with "are deemed to be replaced with the terms listed in the right-hand column of that table, and beyond what is provided for herein, necessary matters concerning the application of the provisions of the Local Corporation Tax Act in the case where the provisions of that Article apply are specified by Cabinet Order" and the part amending the rows for paragraph (11) and paragraph (12) in the table in that paragraph as follows);
    <sup>machine translation, not official</sup>

    **ヌ**  第十七条中所得税法等の一部を改正する法律（平成二十五年法律第五号）附則第七十五条の表第十三項の項の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/sub-6</sup>
    in Article 17, the amending provisions of the row for paragraph (13) in the table in Article 75 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013).
    <sup>machine translation, not official</sup>

  **十三及び十四**  略
  <sup>suppl-4261-10/art-1/par-1/item-13-to-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-13-to-14 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-13-to-14</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十五**  第十条中租税特別措置法第六条第九項の改正規定及び同法第四十二条の二第八項の改正規定並びに附則第四十六条第四項の規定　行政手続における特定の個人を識別するための番号の利用等に関する法律附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-15</sup>
  in Article 10, the amending provisions of Article 6, paragraph (9) of the Act on Special Measures Concerning Taxation and the amending provisions of Article 42-2, paragraph (8) of that Act, and the provisions of Article 46, paragraph (4) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
  <sup>machine translation, not official</sup>

  **十六**  第十条中租税特別措置法第十四条の二第一項の改正規定、同条第二項の改正規定（同項第二号に係る部分を除く。）、同法第三十三条の三第一項の改正規定、同法第三十四条の二第二項第八号の改正規定、同項第十三号ロの改正規定、同法第四十七条の二第一項の改正規定、同条第三項の改正規定（同項第二号に係る部分を除く。）、同法第六十五条の四第一項第八号の改正規定、同項第十三号ロの改正規定、同法第六十八条の三十五第一項の改正規定、同条第三項の改正規定（同項第二号に係る部分を除く。）及び同法第八十一条の次に一条を加える改正規定並びに附則第五十三条第八項、第八十四条第八項及び第百十五条第八項の規定　中心市街地の活性化に関する法律の一部を改正する法律（平成二十六年法律第三十号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-16</sup>
  in Article 10, the amending provisions of Article 14-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of paragraph (2) of that Article (excluding the part concerning item (ii) of that paragraph), the amending provisions of Article 33-3, paragraph (1) of that Act, the amending provisions of Article 34-2, paragraph (2), item (viii) of that Act, the amending provisions of item (xiii), (b) of that paragraph, the amending provisions of Article 47-2, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph), the amending provisions of Article 65-4, paragraph (1), item (viii) of that Act, the amending provisions of item (xiii), (b) of that paragraph, the amending provisions of Article 68-35, paragraph (1) of that Act, the amending provisions of paragraph (3) of that Article (excluding the part concerning item (ii) of that paragraph) and the amending provisions adding one Article after Article 81 of that Act, and the provisions of Article 53, paragraph (8), Article 84, paragraph (8) and Article 115, paragraph (8) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Vitalization in City Center (Act No. 30 of 2014) comes into effect;
  <sup>machine translation, not official</sup>

  **十七**  次に掲げる規定　国家戦略特別区域法（平成二十五年法律第百七号）附則第一条第一号に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日
  <sup>suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act (Act No. 107 of 2013) come into effect, or the date on which this Act comes into effect, whichever is later;
  <sup>machine translation, not official</sup>

    **イ**  第十条中租税特別措置法第十四条の二第二項第二号の改正規定、同法第四十二条の四第一項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第十一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第四十二条の五第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第四十二条の六第五項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同法第四十二条の九第一項の改正規定（「第四十二条の十一第二項」を「次条第二項、第三項及び第五項、第四十二条の十一第二項」に改める部分に限る。）、同条第四項の改正規定（「第四十二条の十一第五項、」を「次条第五項、第四十二条の十一第五項及び」に改め、「、第六十七条の二第一項及び第六十八条第一項」を削る部分に限る。）、同法第四十二条の十の改正規定、同法第四十二条の十一第一項の改正規定（「第九項」を「第十項」に改める部分に限る。）、同条第五項の改正規定（「第四十二条の十二の三第五項、第六十七条の二第一項及び第六十八条第一項」を「前条第五項及び第四十二条の十二の三第五項」に改める部分に限る。）、同条第十二項の改正規定、同項を同条第十三項とする改正規定、同条第十一項の改正規定（同項を同条第十二項とする部分に限る。）、同条第十項を同条第十一項とし、同条第七項から第九項までを一項ずつ繰り下げ、同条第六項の次に一項を加える改正規定、同法第四十二条の十二第一項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同法第四十二条の十二の二第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第三項第二号イの改正規定（「第四十二条の十一第一項」を「第四十二条の十第一項、第四十二条の十一第一項」に改める部分に限る。）、同法第四十二条の十二の三第二項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第四十二条の十一第五項、第六十七条の二第一項及び第六十八条第一項」を「第四十二条の十第五項及び第四十二条の十一第五項」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「第四十二条の九」の下に「、第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同法第四十二条の十三第一項の改正規定（「第四十二条の九、」の下に「第四十二条の十第二項、第三項及び第五項、」を加える部分及び同項第六号の次に一号を加える部分に限る。）、同条第二項の改正規定（「第四十二条の九第二項」の下に「、第四十二条の十第三項」を加える部分に限る。）、同条第三項の改正規定（「第四十二条の九第三項」の下に「、第四十二条の十第四項」を加える部分に限る。）、同法第四十七条の二第三項第二号の改正規定、同法第五十二条の二第一項の改正規定（「第四十二条の十一第一項」を「第四十二条の十第一項、第四十二条の十一第一項」に改める部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の六」の下に「、第四十二条の十」を加える部分に限る。）、同法第六十条の二の改正規定（同条第一項中「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第六十二条第一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十二条の三第一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同条第八項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十三条第一項の改正規定（「第四十二条の九第四項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第六十八条の三の四第二項の改正規定（「第四十二条の九第二項」の下に「、第四十二条の十第三項」を加える部分に限る。）、同法第六十八条の九第一項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同条第十一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の十第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の十一第五項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同条第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十三第一項の改正規定（「第六十八条の十五第二項」を「次条第二項、第三項及び第五項、第六十八条の十五第二項」に改める部分に限る。）、同条第四項の改正規定（「第六十八条の十五第五項」を「次条第五項、第六十八条の十五第五項」に改める部分に限る。）、同法第六十八条の十四の改正規定、同法第六十八条の十五第二項の改正規定（「第六十八条の十三」の下に「、前条第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第六十八条の十三第四項」の下に「、前条第五項」を加える部分に限る。）、同条第七項の改正規定、同法第六十八条の十五の二第一項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十五の三第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十五の四第二項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同条第五項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の十五の五第一項の改正規定（「第六十八条の十三」の下に「、第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）、同法第六十八条の十五の六第一項の改正規定（「第六十八条の十三、」の下に「第六十八条の十四第二項、第三項及び第五項、」を加える部分及び同項第六号の次に一号を加える部分に限る。）、同条第二項の改正規定（「第六十八条の十三第二項」の下に「、第六十八条の十四第三項」を加える部分に限る。）、同条第三項の改正規定（「第六十八条の十三第三項」の下に「、第六十八条の十四第四項」を加える部分に限る。）、同法第六十八条の三十五第三項第二号の改正規定、同法第六十八条の四十第一項の改正規定（「第六十八条の十五第一項」を「第六十八条の十四第一項、第六十八条の十五第一項」に改める部分に限る。）、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十一」の下に「、第六十八条の十四」を加える部分に限る。）、同法第六十八条の六十三の二の改正規定（同条第一項中「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第六十八条の六十七第一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の六十八第一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同条第八項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）、同法第六十八条の六十九第一項の改正規定（「第六十八条の十三第四項」の下に「、第六十八条の十四第五項」を加える部分に限る。）及び同法第八十三条の改正規定並びに附則第五十三条第七項、第八十一条、第八十四条第七項、第百十条及び第百十五条第七項の規定
    <sup>suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-1</sup>
    in Article 10, the amending provisions of Article 14-2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 42-4, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (11) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 42-5, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 42-6, paragraph (5) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-9, paragraph (1) of that Act (limited to the part replacing "Article 42-11, paragraph (2)" with "paragraphs (2), (3) and (5) of the following Article, Article 42-11, paragraph (2)"), the amending provisions of paragraph (4) of that Article (limited to the part replacing "Article 42-11, paragraph (5)," with "paragraph (5) of the following Article, Article 42-11, paragraph (5) and" and deleting ", Article 67-2, paragraph (1) and Article 68, paragraph (1)"), the amending provisions of Article 42-10 of that Act, the amending provisions of Article 42-11, paragraph (1) of that Act (limited to the part replacing "paragraph (9)" with "paragraph (10)"), the amending provisions of paragraph (5) of that Article (limited to the part replacing "Article 42-12-3, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1)" with "paragraph (5) of the preceding Article and Article 42-12-3, paragraph (5)"), the amending provisions of paragraph (12) of that Article, the amending provisions renumbering that paragraph as paragraph (13) of that Article, the amending provisions of paragraph (11) of that Article (limited to the part renumbering that paragraph as paragraph (12) of that Article), the amending provisions renumbering paragraph (10) of that Article as paragraph (11) of that Article, moving paragraphs (7) through (9) of that Article down by one paragraph each and adding one paragraph after paragraph (6) of that Article, the amending provisions of Article 42-12, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-12-2, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (3), item (ii), (a) of that Article (limited to the part replacing "Article 42-11, paragraph (1)" with "Article 42-10, paragraph (1), Article 42-11, paragraph (1)"), the amending provisions of Article 42-12-3, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of paragraph (5) of that Article (limited to the part replacing "Article 42-11, paragraph (5), Article 67-2, paragraph (1) and Article 68, paragraph (1)" with "Article 42-10, paragraph (5) and Article 42-11, paragraph (5)"), the amending provisions of Article 42-12-4, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5)" after "Article 42-9"), the amending provisions of Article 42-13, paragraph (1) of that Act (limited to the part adding "Article 42-10, paragraphs (2), (3) and (5)," after "Article 42-9," and the part adding one item after item (vi) of that paragraph), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 42-10, paragraph (3)" after "Article 42-9, paragraph (2)"), the amending provisions of paragraph (3) of that Article (limited to the part adding ", Article 42-10, paragraph (4)" after "Article 42-9, paragraph (3)"), the amending provisions of Article 47-2, paragraph (3), item (ii) of that Act, the amending provisions of Article 52-2, paragraph (1) of that Act (limited to the part replacing "Article 42-11, paragraph (1)" with "Article 42-10, paragraph (1), Article 42-11, paragraph (1)"), the amending provisions of Article 53, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 42-10" after "Article 42-6"), the amending provisions of Article 60-2 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016" in paragraph (1) of that Article), the amending provisions of Article 62, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 62-3, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of paragraph (8) of that Article (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 63, paragraph (1) of that Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-9, paragraph (4)"), the amending provisions of Article 68-3-4, paragraph (2) of that Act (limited to the part adding ", Article 42-10, paragraph (3)" after "Article 42-9, paragraph (2)"), the amending provisions of Article 68-9, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (11) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-10, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-11, paragraph (5) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-13, paragraph (1) of that Act (limited to the part replacing "Article 68-15, paragraph (2)" with "paragraphs (2), (3) and (5) of the following Article, Article 68-15, paragraph (2)"), the amending provisions of paragraph (4) of that Article (limited to the part replacing "Article 68-15, paragraph (5)" with "paragraph (5) of the following Article, Article 68-15, paragraph (5)"), the amending provisions of Article 68-14 of that Act, the amending provisions of Article 68-15, paragraph (2) of that Act (limited to the part adding ", paragraphs (2), (3) and (5) of the preceding Article" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", paragraph (5) of the preceding Article" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (7) of that Article, the amending provisions of Article 68-15-2, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-3, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-4, paragraph (2) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of paragraph (5) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-15-5, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5)" after "Article 68-13"), the amending provisions of Article 68-15-6, paragraph (1) of that Act (limited to the part adding "Article 68-14, paragraphs (2), (3) and (5)," after "Article 68-13," and the part adding one item after item (vi) of that paragraph), the amending provisions of paragraph (2) of that Article (limited to the part adding ", Article 68-14, paragraph (3)" after "Article 68-13, paragraph (2)"), the amending provisions of paragraph (3) of that Article (limited to the part adding ", Article 68-14, paragraph (4)" after "Article 68-13, paragraph (3)"), the amending provisions of Article 68-35, paragraph (3), item (ii) of that Act, the amending provisions of Article 68-40, paragraph (1) of that Act (limited to the part replacing "Article 68-15, paragraph (1)" with "Article 68-14, paragraph (1), Article 68-15, paragraph (1)"), the amending provisions of Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-14" after "Article 68-11"), the amending provisions of Article 68-63-2 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016" in paragraph (1) of that Article), the amending provisions of Article 68-67, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-68, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of paragraph (8) of that Article (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)"), the amending provisions of Article 68-69, paragraph (1) of that Act (limited to the part adding ", Article 68-14, paragraph (5)" after "Article 68-13, paragraph (4)") and the amending provisions of Article 83 of that Act, and the provisions of Article 53, paragraph (7), Article 81, Article 84, paragraph (7), Article 110 and Article 115, paragraph (7) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロ及びハ**  略
    <sup>suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-2</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十五条中経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）附則第五十五条の表第二項の項の改正規定（「新租税特別措置法第四十二条の九」の下に「、新租税特別措置法第四十二条の十第二項、第三項及び第五項」を加える部分に限る。）、同表第五項の項の改正規定（「新租税特別措置法第四十二条の九第四項」の下に「、新租税特別措置法第四十二条の十第五項」を加える部分に限る。）、同法附則第七十二条の表第二項の項の改正規定（「新租税特別措置法第六十八条の十三」の下に「、新租税特別措置法第六十八条の十四第二項、第三項及び第五項」を加える部分に限る。）及び同表第五項の項の改正規定（「新租税特別措置法第六十八条の十三第四項」の下に「、新租税特別措置法第六十八条の十四第五項」を加える部分に限る。）
    <sup>suppl-4261-10/art-1/par-1/item-17/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-3</sup>
    in Article 15, the amending provisions of the row for paragraph (2) in the table in Article 55 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (limited to the part adding ", Article 42-10, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation" after "Article 42-9 of the New Act on Special Measures Concerning Taxation"), the amending provisions of the row for paragraph (5) in that table (limited to the part adding ", Article 42-10, paragraph (5) of the New Act on Special Measures Concerning Taxation" after "Article 42-9, paragraph (4) of the New Act on Special Measures Concerning Taxation"), the amending provisions of the row for paragraph (2) in the table in Article 72 of the Supplementary Provisions of that Act (limited to the part adding ", Article 68-14, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation" after "Article 68-13 of the New Act on Special Measures Concerning Taxation") and the amending provisions of the row for paragraph (5) in that table (limited to the part adding ", Article 68-14, paragraph (5) of the New Act on Special Measures Concerning Taxation" after "Article 68-13, paragraph (4) of the New Act on Special Measures Concerning Taxation");
    <sup>machine translation, not official</sup>

    **ホ**  第十六条中租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十二条第一項の表第二項の項の改正規定（「第四十二条の十一第二項」を「第四十二条の十第二項、第三項及び第五項、第四十二条の十一第二項」に改める部分に限る。）、同表第五項の項の改正規定（「第四十二条の十一第五項」を「第四十二条の十第五項、第四十二条の十一第五項」に改める部分に限る。）、同条第二項の改正規定（「第四十二条の九、第四十二条の十一」を「第四十二条の九」に改める部分及び「第四十二条の九第一項」の下に「、第四十二条の十第二項」を加える部分に限る。）、同法附則第三十三条第一項の表第二項の項の改正規定（「第六十八条の十五第二項」を「第六十八条の十四第二項、第三項及び第五項、第六十八条の十五第二項」に改める部分に限る。）、同表第五項の項の改正規定（「第六十八条の十五第五項」を「第六十八条の十四第五項、第六十八条の十五第五項」に改める部分に限る。）及び同条第二項の改正規定（「第六十八条の十三、第六十八条の十五」を「第六十八条の十三」に改める部分及び「第六十八条の十三第一項」の下に「、第六十八条の十四第二項」を加える部分に限る。）
    <sup>suppl-4261-10/art-1/par-1/item-17/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-17/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-17/sub-4</sup>
    in Article 16, the amending provisions of the row for paragraph (2) in the table in Article 22, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "Article 42-11, paragraph (2)" with "Article 42-10, paragraphs (2), (3) and (5), Article 42-11, paragraph (2)"), the amending provisions of the row for paragraph (5) in that table (limited to the part replacing "Article 42-11, paragraph (5)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)"), the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 42-9, Article 42-11" with "Article 42-9" and the part adding ", Article 42-10, paragraph (2)" after "Article 42-9, paragraph (1)"), the amending provisions of the row for paragraph (2) in the table in Article 33, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 68-15, paragraph (2)" with "Article 68-14, paragraphs (2), (3) and (5), Article 68-15, paragraph (2)"), the amending provisions of the row for paragraph (5) in that table (limited to the part replacing "Article 68-15, paragraph (5)" with "Article 68-14, paragraph (5), Article 68-15, paragraph (5)") and the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 68-13, Article 68-15" with "Article 68-13" and the part adding ", Article 68-14, paragraph (2)" after "Article 68-13, paragraph (1)").
    <sup>machine translation, not official</sup>

  **十八**  第十条中租税特別措置法第二十四条の二第一項の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第六十一条の二第一項の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十八条の六十四第一項の改正規定、同法第七十条の四第一項の改正規定（同項第四号に係る部分を除く。）、同条第十項第二号の改正規定、同法第七十条の六第一項の改正規定（「及び第二十項」を「から第二十一項まで」に、「第三十八項第三号」を「第三十九項第三号」に、「第三十九項第五号」を「第四十項第五号」に改める部分を除く。）及び同条第十二項第二号の改正規定並びに附則第五十九条第五項、第九十条第四項、第百二十二条第四項及び第百二十八条第十二項の規定　農業の構造改革を推進するための農業経営基盤強化促進法等の一部を改正する等の法律（平成二十五年法律第百二号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18</sup>
  in Article 10, the amending provisions of Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 34-2, paragraph (2), item (xxv) of that Act, the amending provisions of Article 61-2, paragraph (1) of that Act, the amending provisions of Article 65-4, paragraph (1), item (xxv) of that Act, the amending provisions of Article 68-64, paragraph (1) of that Act, the amending provisions of Article 70-4, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the amending provisions of paragraph (10), item (ii) of that Article, the amending provisions of Article 70-6, paragraph (1) of that Act (excluding the part replacing "and paragraph (20)" with "through paragraph (21)", "paragraph (38), item (iii)" with "paragraph (39), item (iii)" and "paragraph (39), item (v)" with "paragraph (40), item (v)") and the amending provisions of paragraph (12), item (ii) of that Article, and the provisions of Article 59, paragraph (5), Article 90, paragraph (4), Article 122, paragraph (4) and Article 128, paragraph (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. and Other Matters to Promote the Structural Reform of Agriculture (Act No. 102 of 2013) comes into effect;
  <sup>machine translation, not official</sup>

  **十九**  第十条中租税特別措置法第三十一条の二第二項の改正規定、同法第三十三条の三の改正規定（同条第一項に係る部分を除く。）、同法第三十三条の六第一項の改正規定、同法第三十四条の二第二項第二十二号の改正規定、同号の次に一号を加える改正規定、同条第三項の改正規定、同法第六十二条の三第四項第九号の改正規定、同号の次に一号を加える改正規定、同項第十号の改正規定、同項第十一号の改正規定、同法第六十五条第一項第六号の改正規定、同法第六十五条の四第一項第二十二号の改正規定、同号の次に一号を加える改正規定、同条第二項及び第三項の改正規定、同法第六十八条の七十五第二項及び第三項の改正規定、同法第七十六条の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）並びに同条に一項を加える改正規定並びに附則第五十九条第一項及び第四項、第九十条第三項並びに第百二十二条第三項の規定　マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19</sup>
  in Article 10, the amending provisions of Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 33-3 of that Act (excluding the part concerning paragraph (1) of that Article), the amending provisions of Article 33-6, paragraph (1) of that Act, the amending provisions of Article 34-2, paragraph (2), item (xxii) of that Act, the amending provisions adding one item after that item, the amending provisions of paragraph (3) of that Article, the amending provisions of Article 62-3, paragraph (4), item (ix) of that Act, the amending provisions adding one item after that item, the amending provisions of item (x) of that paragraph, the amending provisions of item (xi) of that paragraph, the amending provisions of Article 65, paragraph (1), item (vi) of that Act, the amending provisions of Article 65-4, paragraph (1), item (xxii) of that Act, the amending provisions adding one item after that item, the amending provisions of paragraphs (2) and (3) of that Article, the amending provisions of Article 68-75, paragraphs (2) and (3) of that Act, the amending provisions of Article 76 of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016") and the amending provisions adding one paragraph to that Article, and the provisions of Article 59, paragraphs (1) and (4), Article 90, paragraph (3) and Article 122, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums (Act No. 80 of 2014) comes into effect;
  <sup>machine translation, not official</sup>

  **二十**  第十条中租税特別措置法第三十四条の二第二項第十号の改正規定、同法第三十七条第一項の改正規定（同項の表の第四号の次に一号を加える部分に限る。）、同法第六十五条の四第一項第十号の改正規定及び同法第六十五条の七第一項の改正規定（同項の表の第四号の次に一号を加える部分に限る。）並びに附則第五十九条第三項及び第十一項、第九十条第二項及び第七項並びに第百二十二条第二項及び第七項の規定　都市再生特別措置法等の一部を改正する法律（平成二十六年法律第三十九号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20</sup>
  in Article 10, the amending provisions of Article 34-2, paragraph (2), item (x) of the Act on Special Measures Concerning Taxation, the amending provisions of Article 37, paragraph (1) of that Act (limited to the part adding one item after item (iv) of the table in that paragraph), the amending provisions of Article 65-4, paragraph (1), item (x) of that Act and the amending provisions of Article 65-7, paragraph (1) of that Act (limited to the part adding one item after item (iv) of the table in that paragraph), and the provisions of Article 59, paragraphs (3) and (11), Article 90, paragraphs (2) and (7) and Article 122, paragraphs (2) and (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 39 of 2014) comes into effect;
  <sup>machine translation, not official</sup>

  **二十一**  第十条中租税特別措置法第四十三条の次に一条を加える改正規定（第四十三条の二第二項に係る部分に限る。）及び同法第六十八条の十六の次に二条を加える改正規定（第六十八条の十七第二項に係る部分に限る。）　港湾法の一部を改正する法律（平成二十五年法律第三十一号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-21</sup>
  in Article 10, the amending provisions adding one Article after Article 43 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 43-2, paragraph (2)) and the amending provisions adding two Articles after Article 68-16 of that Act (limited to the part concerning Article 68-17, paragraph (2)): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act (Act No. 31 of 2013) come into effect;
  <sup>machine translation, not official</sup>

  **二十二**  第十条中租税特別措置法第六十九条の五第一項の改正規定、同法第七十条の七の四の次に五条を加える改正規定、同法第七十条の八の二の改正規定（同条第一項中「並びに第七十条の十二第一項及び第三項」を「及び第七十条の十二第一項」に改める部分を除く。）、同法第九十三条第三項第三号の改正規定及び同条第五項の改正規定（「第七十条の四第三十四項及び第七十条の六第三十九項」を「第七十条の四第三十五項及び第七十条の六第四十項」に改める部分を除く。）並びに附則第百二十八条第十三項から第十五項まで、第十八項及び第十九項の規定　地域における医療及び介護の総合的な確保を推進するための関係法律の整備等に関する法律（平成二十六年法律第八十三号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-22</sup>
  in Article 10, the amending provisions of Article 69-5, paragraph (1) of the Act on Special Measures Concerning Taxation, the amending provisions adding five Articles after Article 70-7-4 of that Act, the amending provisions of Article 70-8-2 of that Act (excluding the part replacing "and Article 70-12, paragraphs (1) and (3)" with "and Article 70-12, paragraph (1)" in paragraph (1) of that Article), the amending provisions of Article 93, paragraph (3), item (iii) of that Act and the amending provisions of paragraph (5) of that Article (excluding the part replacing "Article 70-4, paragraph (34) and Article 70-6, paragraph (39)" with "Article 70-4, paragraph (35) and Article 70-6, paragraph (40)"), and the provisions of Article 128, paragraphs (13) through (15), (18) and (19) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for Promoting the Comprehensive Securing of Medical and Long-Term Care in Communities (Act No. 83 of 2014) come into effect.
  <sup>machine translation, not official</sup>

---

## Cites
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- suppl-4261-10/art-1/par-1/item-3/sub-2: 第百二十三条第三項 → 租税特別措置法 附則第百二十三条第三項 (Supplementary Provisions, Article 123, paragraph (3)), suppl-4261-10/art-123/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-123/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-3
- suppl-4261-10/art-1/par-1/item-5/sub-2: 第四十五条第四項 → 租税特別措置法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4261-10/art-45/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-4
- suppl-4261-10/art-1/par-1/item-5/sub-2: 附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4261-10/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-44
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4261-10/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-66
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4261-10/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-70
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第四十三条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4261-10/art-43 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4261-10/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-72
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第九十八条 → 租税特別措置法 附則第九十八条 (Supplementary Provisions, Article 98), suppl-4261-10/art-98 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-98
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四項 → 租税特別措置法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4261-10/art-45/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-4
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百四条第二項から第四項まで → 租税特別措置法 附則第百四条第四項 (Supplementary Provisions, Article 104, paragraph (4)), suppl-4261-10/art-104/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-104/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-4
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百条から第百三条まで → 租税特別措置法 附則第百三条 (Supplementary Provisions, Article 103), suppl-4261-10/art-103 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-103
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百二十五条から第百二十七条まで → 租税特別措置法 附則第百二十七条 (Supplementary Provisions, Article 127), suppl-4261-10/art-127 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-127
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十七条から第四十九条まで → 租税特別措置法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4261-10/art-47 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-47
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百条から第百三条まで → 租税特別措置法 附則第百条 (Supplementary Provisions, Article 100), suppl-4261-10/art-100 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-100
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百二十三条第一項 → 租税特別措置法 附則第百二十三条第一項 (Supplementary Provisions, Article 123, paragraph (1)), suppl-4261-10/art-123/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-1
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-4261-10/art-69 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-69
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4261-10/art-74 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第二項 → 租税特別措置法 附則第九十一条第二項 (Supplementary Provisions, Article 91, paragraph (2)), suppl-4261-10/art-91/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-2
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第九十二条から第九十四条まで → 租税特別措置法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4261-10/art-92 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-92
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第九十二条から第九十四条まで → 租税特別措置法 附則第九十四条 (Supplementary Provisions, Article 94), suppl-4261-10/art-94 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-94
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十二条 → 租税特別措置法 附則第六十二条 (Supplementary Provisions, Article 62), suppl-4261-10/art-62 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百五条 → 租税特別措置法 附則第百五条 (Supplementary Provisions, Article 105), suppl-4261-10/art-105 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-105
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4261-10/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十六条第一項から第三項まで → 租税特別措置法 附則第四十六条第一項 (Supplementary Provisions, Article 46, paragraph (1)), suppl-4261-10/art-46/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-1
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十五条 (Supplementary Provisions, Article 75), suppl-4261-10/art-75 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-75
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第九十二条から第九十四条まで → 租税特別措置法 附則第九十三条 (Supplementary Provisions, Article 93), suppl-4261-10/art-93 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-93
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十七条から第四十九条まで → 租税特別措置法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-4261-10/art-49 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-49
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百四条第二項から第四項まで → 租税特別措置法 附則第百四条第三項 (Supplementary Provisions, Article 104, paragraph (3)), suppl-4261-10/art-104/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-104/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-3
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-4261-10/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-71
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4261-10/art-68 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-68
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百条から第百三条まで → 租税特別措置法 附則第百一条 (Supplementary Provisions, Article 101), suppl-4261-10/art-101 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百四条第二項から第四項まで → 租税特別措置法 附則第百四条第二項 (Supplementary Provisions, Article 104, paragraph (2)), suppl-4261-10/art-104/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-104/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-104/par-2
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第二項 → 租税特別措置法 附則第百二十三条第二項 (Supplementary Provisions, Article 123, paragraph (2)), suppl-4261-10/art-123/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-123/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-123/par-2
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十七条から第四十九条まで → 租税特別措置法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4261-10/art-48 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-48
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百条から第百三条まで → 租税特別措置法 附則第百二条 (Supplementary Provisions, Article 102), suppl-4261-10/art-102 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-102
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十六条第一項から第三項まで → 租税特別措置法 附則第四十六条第三項 (Supplementary Provisions, Article 46, paragraph (3)), suppl-4261-10/art-46/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-3
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百二十五条から第百二十七条まで → 租税特別措置法 附則第百二十五条 (Supplementary Provisions, Article 125), suppl-4261-10/art-125 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-125
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第百二十五条から第百二十七条まで → 租税特別措置法 附則第百二十六条 (Supplementary Provisions, Article 126), suppl-4261-10/art-126 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-126
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第四十六条第一項から第三項まで → 租税特別措置法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-4261-10/art-46/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-2
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4261-10/art-73 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-73
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第六十八条から第七十五条まで → 租税特別措置法 附則第七十四条の二 (Supplementary Provisions, Article 74-2), suppl-4261-10/art-74-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-74-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-74-2
- suppl-4261-10/art-1/par-1/item-6/sub-2: 第九十一条第一項 → 租税特別措置法 附則第九十一条第一項 (Supplementary Provisions, Article 91, paragraph (1)), suppl-4261-10/art-91/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-91/par-1
- suppl-4261-10/art-1/par-1/item-12/sub-2: 第九十六条 → 租税特別措置法 附則第九十六条 (Supplementary Provisions, Article 96), suppl-4261-10/art-96 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96
- suppl-4261-10/art-1/par-1/item-12/sub-2: 附則第九十五条 → 租税特別措置法 附則第九十五条 (Supplementary Provisions, Article 95), suppl-4261-10/art-95 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-95
- suppl-4261-10/art-1/par-1/item-12/sub-2: 第百三十五条 → 租税特別措置法 附則第百三十五条 (Supplementary Provisions, Article 135), suppl-4261-10/art-135 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-135 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135
- suppl-4261-10/art-1/par-1/item-15: 附則第四十六条第四項 → 租税特別措置法 附則第四十六条第四項 (Supplementary Provisions, Article 46, paragraph (4)), suppl-4261-10/art-46/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-4
- suppl-4261-10/art-1/par-1/item-16: 附則第五十三条第八項 → 租税特別措置法 附則第五十三条第八項 (Supplementary Provisions, Article 53, paragraph (8)), suppl-4261-10/art-53/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-53/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-8
- suppl-4261-10/art-1/par-1/item-16: 第八十四条第八項 → 租税特別措置法 附則第八十四条第八項 (Supplementary Provisions, Article 84, paragraph (8)), suppl-4261-10/art-84/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-8
- suppl-4261-10/art-1/par-1/item-16: 第百十五条第八項 → 租税特別措置法 附則第百十五条第八項 (Supplementary Provisions, Article 115, paragraph (8)), suppl-4261-10/art-115/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-8
- suppl-4261-10/art-1/par-1/item-17/sub-1: 附則第五十三条第七項 → 租税特別措置法 附則第五十三条第七項 (Supplementary Provisions, Article 53, paragraph (7)), suppl-4261-10/art-53/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-53/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-7
- suppl-4261-10/art-1/par-1/item-17/sub-1: 第百十五条第七項 → 租税特別措置法 附則第百十五条第七項 (Supplementary Provisions, Article 115, paragraph (7)), suppl-4261-10/art-115/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-7
- suppl-4261-10/art-1/par-1/item-17/sub-1: 第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-4261-10/art-81 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81
- suppl-4261-10/art-1/par-1/item-17/sub-1: 第百十条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4261-10/art-110 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110
- suppl-4261-10/art-1/par-1/item-17/sub-1: 第八十四条第七項 → 租税特別措置法 附則第八十四条第七項 (Supplementary Provisions, Article 84, paragraph (7)), suppl-4261-10/art-84/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-7
- suppl-4261-10/art-1/par-1/item-18: 附則第五十九条第五項 → 租税特別措置法 附則第五十九条第五項 (Supplementary Provisions, Article 59, paragraph (5)), suppl-4261-10/art-59/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-5
- suppl-4261-10/art-1/par-1/item-18: 第百二十八条第十二項 → 租税特別措置法 附則第百二十八条第十二項 (Supplementary Provisions, Article 128, paragraph (12)), suppl-4261-10/art-128/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-12
- suppl-4261-10/art-1/par-1/item-18: 第九十条第四項 → 租税特別措置法 附則第九十条第四項 (Supplementary Provisions, Article 90, paragraph (4)), suppl-4261-10/art-90/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-4
- suppl-4261-10/art-1/par-1/item-18: 第百二十二条第四項 → 租税特別措置法 附則第百二十二条第四項 (Supplementary Provisions, Article 122, paragraph (4)), suppl-4261-10/art-122/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-4
- suppl-4261-10/art-1/par-1/item-19: 附則第五十九条第一項 → 租税特別措置法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-4261-10/art-59/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-1
- suppl-4261-10/art-1/par-1/item-19: 第九十条第三項 → 租税特別措置法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-4261-10/art-90/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-3
- suppl-4261-10/art-1/par-1/item-19: 第百二十二条第三項 → 租税特別措置法 附則第百二十二条第三項 (Supplementary Provisions, Article 122, paragraph (3)), suppl-4261-10/art-122/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-3
- suppl-4261-10/art-1/par-1/item-19: 第四項 → 租税特別措置法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-4261-10/art-59/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-4
- suppl-4261-10/art-1/par-1/item-20: 第七項 → 租税特別措置法 附則第九十条第七項 (Supplementary Provisions, Article 90, paragraph (7)), suppl-4261-10/art-90/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-7
- suppl-4261-10/art-1/par-1/item-20: 第七項 → 租税特別措置法 附則第百二十二条第七項 (Supplementary Provisions, Article 122, paragraph (7)), suppl-4261-10/art-122/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-7
- suppl-4261-10/art-1/par-1/item-20: 附則第五十九条第三項 → 租税特別措置法 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-4261-10/art-59/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-3
- suppl-4261-10/art-1/par-1/item-20: 第百二十二条第二項 → 租税特別措置法 附則第百二十二条第二項 (Supplementary Provisions, Article 122, paragraph (2)), suppl-4261-10/art-122/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-2
- suppl-4261-10/art-1/par-1/item-20: 第九十条第二項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4261-10/art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-2
- suppl-4261-10/art-1/par-1/item-20: 第十一項 → 租税特別措置法 附則第五十九条第十一項 (Supplementary Provisions, Article 59, paragraph (11)), suppl-4261-10/art-59/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-11
- suppl-4261-10/art-1/par-1/item-22: 附則第百二十八条第十三項から第十五項まで → 租税特別措置法 附則第百二十八条第十四項 (Supplementary Provisions, Article 128, paragraph (14)), suppl-4261-10/art-128/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-14
- suppl-4261-10/art-1/par-1/item-22: 第十八項 → 租税特別措置法 附則第百二十八条第十八項 (Supplementary Provisions, Article 128, paragraph (18)), suppl-4261-10/art-128/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-18
- suppl-4261-10/art-1/par-1/item-22: 附則第百二十八条第十三項から第十五項まで → 租税特別措置法 附則第百二十八条第十三項 (Supplementary Provisions, Article 128, paragraph (13)), suppl-4261-10/art-128/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-13
- suppl-4261-10/art-1/par-1/item-22: 附則第百二十八条第十三項から第十五項まで → 租税特別措置法 附則第百二十八条第十五項 (Supplementary Provisions, Article 128, paragraph (15)), suppl-4261-10/art-128/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-15
- suppl-4261-10/art-1/par-1/item-22: 第十九項 → 租税特別措置法 附則第百二十八条第十九項 (Supplementary Provisions, Article 128, paragraph (19)), suppl-4261-10/art-128/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-19

## Cited by

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

- 租税特別措置法 附則第四十六条第四項（民間国外債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-4
- 租税特別措置法 附則第五十三条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-53/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-7
- 租税特別措置法 附則第五十三条第八項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-53/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-53/par-8
- 租税特別措置法 附則第五十九条第一項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-1
- 租税特別措置法 附則第五十九条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-3
- 租税特別措置法 附則第五十九条第四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-4
- 租税特別措置法 附則第五十九条第五項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-5
- 租税特別措置法 附則第五十九条第九項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-9
- 租税特別措置法 附則第五十九条第十一項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-59/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-11
- 租税特別措置法 附則第八十一条第一項（国家戦略特別区域において機械等を取得した場合の特別償却等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-4261-10/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-1
- 租税特別措置法 附則第八十一条第二項（国家戦略特別区域において機械等を取得した場合の特別償却等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-4261-10/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-2
- 租税特別措置法 附則第八十一条第三項（国家戦略特別区域において機械等を取得した場合の特別償却等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-4261-10/art-81/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-81/par-3
- 租税特別措置法 附則第八十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-1
- 租税特別措置法 附則第八十四条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-7
- 租税特別措置法 附則第八十四条第八項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-84/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-84/par-8
- 租税特別措置法 附則第九十条第二項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-2
- 租税特別措置法 附則第九十条第三項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-3
- 租税特別措置法 附則第九十条第四項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-4
- 租税特別措置法 附則第九十条第七項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-7
- 租税特別措置法 附則第九十五条第一項（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-95/par-1
- 租税特別措置法 附則第九十六条第一項（特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-96/par-1
- 租税特別措置法 附則第百十条第一項（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等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-4261-10/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110/par-1
- 租税特別措置法 附則第百十条第二項（連結法人が国家戦略特別区域において機械等を取得した場合の特別償却等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-4261-10/art-110/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-110/par-2
- 租税特別措置法 附則第百十三条第三項（連結法人が生産性向上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-4261-10/art-113/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-113/par-3
- 租税特別措置法 附則第百十五条第一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-1
- 租税特別措置法 附則第百十五条第七項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-7
- 租税特別措置法 附則第百十五条第八項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-115/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-115/par-8
- 租税特別措置法 附則第百二十二条第二項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-2
- 租税特別措置法 附則第百二十二条第三項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-3
- 租税特別措置法 附則第百二十二条第四項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-4
- 租税特別措置法 附則第百二十二条第七項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-7
- 租税特別措置法 附則第百二十二条第十一項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-11
- 租税特別措置法 附則第百二十八条第十一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-11
- 租税特別措置法 附則第百二十八条第十三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-13
- 租税特別措置法 附則第百二十八条第十四項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-14
- 租税特別措置法 附則第百二十八条第十五項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-15
- 租税特別措置法 附則第百二十八条第十八項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-18
- 租税特別措置法 附則第百二十八条第十九項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-128/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-128/par-19
- 租税特別措置法 附則第百三十五条第一項（利子税の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-135/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135/par-1
- 租税特別措置法 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-164/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-20261007T211206-547, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-548, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-008, 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