# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附 則 (Supplementary Provisions)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-4271-47`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-47
- 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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## 附 則 平成二七年六月二四日法律第四七号
suppl-4271-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4271-47/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1
**第一項** この法律は、令和二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。
suppl-4271-47/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1/par-1
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一から四まで** 略
suppl-4271-47/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 第二条の規定（第三号に掲げる改正規定を除く。）及び第五条の規定並びに附則第十二条から第十五条まで、第十七条、第二十条、第二十一条、第二十二条（第六項を除く。）、第二十三条から第二十五条まで、第二十七条（附則第二十四条第一項に係る部分に限る。）、第二十八条（第五項を除く。）、第二十九条から第三十一条まで、第三十三条、第三十四条、第三十六条（附則第二十二条第一項及び第二項、第二十三条第一項、第二十四条第一項、第二十五条、第二十八条第一項及び第二項、第二十九条第一項、第三十条第一項及び第三十一条に係る部分に限る。）、第三十七条、第三十八条、第四十一条（第四項を除く。）、第四十二条、第四十三条、第四十五条（第四号から第六号までに係る部分に限る。）、第四十六条（附則第四十三条及び第四十五条（第四号から第六号までに係る部分に限る。）に係る部分に限る。）、第四十七条、第四十八条及び第七十五条の規定、附則第七十七条中地方税法（昭和二十五年法律第二百二十六号）第三百四十九条の三第三項及び第七百一条の三十四第三項第十七号の改正規定、附則第七十八条第一項から第六項まで及び第七十九条から第八十二条までの規定、附則第八十三条中法人税法（昭和四十年法律第三十四号）第四十五条第一項の改正規定（同項第二号に係る部分に限る。）、附則第八十五条中登録免許税法別表第一第百一号の改正規定及び同表第百四号（八）の改正規定、附則第八十七条の規定、附則第八十八条中電源開発促進税法（昭和四十九年法律第七十九号）第二条第三号イの改正規定（「発電量調整供給」を「電力量調整供給」に改める部分に限る。）並びに附則第九十条から第九十四条まで、第九十五条及び第九十七条の規定 公布の日から起算して二年六月を超えない範囲内において政令で定める日
suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-47/art-1/par-1/item-5
the provisions of Article 2 (excluding the amending provisions set forth in item (iii)) and the provisions of Article 5, and the provisions of Articles 12 through 15, Article 17, Article 20, Article 21, Article 22 (excluding paragraph (6)), Articles 23 through 25, Article 27 (limited to the part pertaining to Article 24, paragraph (1) of the Supplementary Provisions), Article 28 (excluding paragraph (5)), Articles 29 through 31, Article 33, Article 34, Article 36 (limited to the part pertaining to Article 22, paragraphs (1) and (2), Article 23, paragraph (1), Article 24, paragraph (1), Article 25, Article 28, paragraphs (1) and (2), Article 29, paragraph (1), Article 30, paragraph (1) and Article 31 of the Supplementary Provisions), Article 37, Article 38, Article 41 (excluding paragraph (4)), Article 42, Article 43, Article 45 (limited to the part pertaining to items (iv) through (vi)), Article 46 (limited to the part pertaining to Article 43 and Article 45 (limited to the part pertaining to items (iv) through (vi)) of the Supplementary Provisions), Article 47, Article 48 and Article 75 of the Supplementary Provisions, the provisions in Article 77 of the Supplementary Provisions amending Article 349-3, paragraph (3) and Article 701-34, paragraph (3), item (xvii) of the Local Tax Act (Act No. 226 of 1950), the provisions of Article 78, paragraphs (1) through (6) and Articles 79 through 82 of the Supplementary Provisions, the provisions in Article 83 of the Supplementary Provisions amending Article 45, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (limited to the part pertaining to item (ii) of that paragraph), the provisions in Article 85 of the Supplementary Provisions amending No. 101 of Appended Table 1 of the Registration and License Tax Act and the provisions amending No. 104, (viii) of that Table, the provisions of Article 87 of the Supplementary Provisions, the provisions in Article 88 of the Supplementary Provisions amending Article 2, item (iii), (a) of the Act on Tax for Promotion of Power-Resources Development (Act No. 79 of 1974) (limited to the part replacing "power generation balancing supply" with "electric energy balancing supply"), and the provisions of Articles 90 through 94, Article 95 and Article 97 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
machine translation, not official
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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-20261007T211206-569, 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