# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十六条 (Supplementary Provisions, Article 76) - 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: 第七十六条 (Supplementary Provisions, Article 76)（支払調書等の提出の特例に関する経過措置） — address `suppl-4261-10/art-76` - 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-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七十六条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents caption: machine translation, not official suppl-4261-10/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76 **第一項** 新租税特別措置法第四十二条の二の二第三項の規定は、施行日以後に提供する同条第一項に規定する調書等の同項に規定する記載事項について適用する。 suppl-4261-10/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76/par-1 The provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the matters to be stated prescribed in paragraph (1) of that Article in reports, etc. prescribed in that paragraph that are provided on or after the Effective Date. machine translation, not official **第二項** 施行日から平成二十六年十二月三十一日までの間における新租税特別措置法第四十二条の二の二第三項の規定の適用については、同項中「第三十七条の十四第二十五項」とあるのは、「第三十七条の十四第十五項」とする。 suppl-4261-10/art-76/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-76/par-2 With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2014, the phrase "Article 37-14, paragraph (25)" in that paragraph is deemed to be replaced with "Article 37-14, paragraph (15)". machine translation, not official --- ## 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-20261007T211206-552, 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