# 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-4271-63`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-63
- 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 平成二七年九月四日法律第六三号
<sup>suppl-4271-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1</sup>

**第一項**  この法律は、平成二十八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-4271-63/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1/par-1</sup>
This Act comes into effect on April 1, 2016; 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>

  **一及び二**  略
  <sup>suppl-4271-63/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  附則第百十三条の規定　医療法の一部を改正する法律（平成二十七年法律第七十四号）の公布の日又は公布日のいずれか遅い日
  <sup>suppl-4271-63/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-1/par-1/item-3</sup>
  the provisions of Article 113 of the Supplementary Provisions: the date of promulgation of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) or the Date of Promulgation, whichever is later.
  <sup>machine translation, not official</sup>

### 第百十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4271-63/art-114 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-114</sup>

**第一項**  この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4271-63/art-114/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-63/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-63/art-114/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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