# 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-4271-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-74 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成二七年九月二八日法律第七四号 suppl-4271-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-74/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1 **第一項** この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。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-4271-74/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 略 suppl-4271-74/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1/item-1 Omitted machine translation, not official **二** 第一条の規定並びに次条から附則第七条までの規定、附則第九条の規定、附則第十一条の二の規定（農業協同組合法（昭和二十二年法律第百三十二号）第九十二条の改正規定を除く。）、附則第十三条の規定及び附則第十七条の規定（国家戦略特別区域法（平成二十五年法律第百七号）第十四条の二の改正規定に限る。）　公布の日から起算して一年を超えない範囲内において政令で定める日 suppl-4271-74/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-74/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-74/art-1/par-1/item-2 the provisions of Article 1, and the provisions of the following Article through Article 7 of the Supplementary Provisions, the provisions of Article 9 of the Supplementary Provisions, the provisions of Article 11-2 of the Supplementary Provisions (excluding the provisions amending Article 92 of the Agricultural Co-operatives Act (Act No. 132 of 1947)), the provisions of Article 13 of the Supplementary Provisions and the provisions of Article 17 of the Supplementary Provisions (limited to the provisions amending Article 14-2 of the National Strategic Special Zones Act (Act No. 107 of 2013)): the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-10 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-570, 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