# 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-4271-9/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-4271-9/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-9/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1 **第一項** この法律は、平成二十七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-4271-9/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1 This Act comes into effect as of April 1, 2015; 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** 第八条中租税特別措置法第九十条の十一第一項の改正規定、同法第九十条の十一の二第一項の改正規定、同法第九十条の十一の三第一項及び第二項の改正規定、同法第九十条の十二の改正規定、同法第九十条の十三の改正規定並びに同法第九十条の十四（見出しを含む。）の改正規定並びに附則第九十九条の規定　平成二十七年五月一日 suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-1 the provisions of Article 8 amending Article 90-11, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-11-2, paragraph (1) of that Act, the provisions amending Article 90-11-3, paragraphs (1) and (2) of that Act, the provisions amending Article 90-12 of that Act, the provisions amending Article 90-13 of that Act and the provisions amending Article 90-14 of that Act (including its caption), and the provisions of Article 99 of the Supplementary Provisions: May 1, 2015; machine translation, not official **二** 次に掲げる規定　平成二十七年七月一日 suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-2 the following provisions: July 1, 2015; machine translation, not official **イからニまで** 略 suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ホ** 第八条中租税特別措置法第三十七条の十一の四第二項の改正規定、同法第三十九条の改正規定、同法第四十二条第二項各号の改正規定、同条を同法第四十一条の二十二とし、同条の次に一条を加える改正規定、同法第七十条の二第二項第一号の改正規定、同法第七十条の三第三項第一号イの改正規定及び同法第九十三条第一項第一号の改正規定 suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-2/sub-2 the provisions of Article 8 amending Article 37-11-4, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 39 of that Act, the provisions amending the items of Article 42, paragraph (2) of that Act, the provisions renumbering that Article as Article 41-22 of that Act and adding one Article after that Article, the provisions amending Article 70-2, paragraph (2), item (i) of that Act, the provisions amending Article 70-3, paragraph (3), item (i), (a) of that Act and the provisions amending Article 93, paragraph (1), item (i) of that Act; machine translation, not official **三** 次に掲げる規定　平成二十七年十月一日 suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-3 the following provisions: October 1, 2015; machine translation, not official **イからハまで** 略 suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ニ** 第八条中租税特別措置法第八十五条第二項の改正規定、同法第八十六条第一項の改正規定、同法第八十六条の四の見出しの改正規定、同法第八十七条の七第二項の改正規定及び同法第八十八条の三第二項の改正規定 suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-3/sub-2 the provisions of Article 8 amending Article 85, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 86, paragraph (1) of that Act, the provisions amending the caption of Article 86-4 of that Act, the provisions amending Article 87-7, paragraph (2) of that Act and the provisions amending Article 88-3, paragraph (2) of that Act; machine translation, not official **四** 次に掲げる規定　平成二十八年一月一日 suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4 the following provisions: January 1, 2016; machine translation, not official **イ及びロ** 略 suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ハ** 第八条中租税特別措置法の目次の改正規定（「第九条の八」を「第九条の九」に改める部分に限る。）、同法第四条の二第一項及び第四条の三第一項の改正規定、同法第八条の二第一項第二号の改正規定、同法第八条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第八条の五第一項の改正規定、同法第九条の三の改正規定（同条第一号に係る部分を除く。）、同法第九条の三の二第一項の改正規定、同法第九条の八の改正規定、同法第二章第一節中同条の次に一条を加える改正規定、同法第十条の改正規定、同法第十条の二を削る改正規定、同法第十条の二の二第三項の改正規定、同条第四項の改正規定、同条第十三項の改正規定、同条を同法第十条の二とする改正規定、同法第十条の三（見出しを含む。）の改正規定、同法第十条の五の二を削る改正規定、同法第十条の五の三の見出しの改正規定、同条の改正規定（同条第一項中「ものを含む」の下に「。以下この項において「認定経営革新等支援機関等」という」を、「財務省令で定めるもの」の下に「（以下この項において「経営改善指導助言書類」という。）」を加える部分、「もの（」の下に「認定経営革新等支援機関等を除く。」を加える部分及び「平成二十七年三月三十一日」を「平成二十九年三月三十一日」に、「当該書類」を「経営の改善に資する資産としてその交付を受けた経営改善指導助言書類」に改める部分を除く。）、同条を同法第十条の五の二とする改正規定、同法第十条の五の四の改正規定、同条を同法第十条の五の三とする改正規定、同法第十条の五の五の改正規定、同条を同法第十条の五の四とする改正規定、同法第十条の六の改正規定（同条第一項第五号の次に一号を加える部分及び同項第六号に係る部分を除く。）、同法第十一条第一項の表の第一号の改正規定、同法第十一条の三第一項の改正規定（「第三項」を「次項」に改める部分を除く。）、同法第十三条第二項の改正規定、同法第十三条の二を削る改正規定、同法第十三条の三第二項の改正規定（「特定建物等」を「次世代育成支援対策資産」に改める部分を除く。）、同条第三項の改正規定、同条を同法第十三条の二とする改正規定、同法第十四条の二第三項の改正規定（「特定再開発建築物等」を「特定都市再生建築物等」に改める部分を除く。）、同法第十五条第二項の改正規定、同法第十九条第一号の改正規定（「第十条の二の二、第十条の三」を「第十条の二から第十条の四まで」に改める部分を除く。）、同法第二十四条の三第四項の改正規定、同法第二十六条第二項第五号の改正規定、同法第二十八条の二（見出しを含む。）の改正規定、同法第二十八条の三第十一項の改正規定、同法第三十条の二第二項第一号の改正規定、同法第三十三条の六第二項の改正規定、同法第三十七条の三第二項の改正規定、同法第三十七条の十第四項第三号の改正規定、同法第三十七条の十一第二項の改正規定、同法第三十七条の十一の三第五項の改正規定、同法第三十七条の十四の改正規定（同条第七項に係る部分、同条第九項に係る部分、同条第十三項に係る部分、同条第十六項に係る部分、同条第十九項に係る部分、同条第二十一項に係る部分及び同条第二十三項に係る部分を除く。）、同法第三十七条の十四の三第四項の改正規定、同条を同法第三十七条の十四の四とする改正規定、同法第三十七条の十四の二第六項の改正規定、同条を同法第三十七条の十四の三とする改正規定、同法第三十七条の十四の次に一条を加える改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十二条の二の二の改正規定、同法第四十二条の三第四項の改正規定並びに同法第六十七条の十七第二項の改正規定（「及び第九項」を「、第九項及び第十一項」に改める部分に限る。）並びに附則第五十六条、第五十七条第一項、第五十八条、第六十二条、第六十四条第八項、第六十六条、第六十九条第一項、第七十条、第九十七条第三項、第百十五条（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）附則第七条の改正規定に限る。）、第百二十七条（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（「第二十五項」を「第二十六項」に改める部分に限る。）に限る。）及び第百二十九条の規定 suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-2 the provisions of Article 8 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-8" with "Article 9-9"), the provisions amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of that Act, the provisions amending Article 8-2, paragraph (1), item (ii) of that Act, the provisions amending Article 8-4, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 8-5, paragraph (1) of that Act, the provisions amending Article 9-3 of that Act (excluding the part concerning item (i) of that Article), the provisions amending Article 9-3-2, paragraph (1) of that Act, the provisions amending Article 9-8 of that Act, the provisions adding one Article after that Article in Chapter II, Section 1 of that Act, the provisions amending Article 10 of that Act, the provisions deleting Article 10-2 of that Act, the provisions amending Article 10-2-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that Article as Article 10-2 of that Act, the provisions amending Article 10-3 of that Act (including its caption), the provisions deleting Article 10-5-2 of that Act, the provisions amending the caption of Article 10-5-3 of that Act, the provisions amending that Article (excluding the part adding "; hereinafter referred to as 'Certified Business Innovation Support Organizations, etc.' in this paragraph" after "including those" in paragraph (1) of that Article, the part adding "(hereinafter referred to as 'business improvement guidance and advice documents' in this paragraph)" after "those specified by Order of the Ministry of Finance", the part adding "excluding Certified Business Innovation Support Organizations, etc.;" after "those (", and the part replacing "March 31, 2015" with "March 31, 2017" and "the documents" with "the business improvement guidance and advice documents delivered to it as assets contributing to the improvement of its management"), the provisions renumbering that Article as Article 10-5-2 of that Act, the provisions amending Article 10-5-4 of that Act, the provisions renumbering that Article as Article 10-5-3 of that Act, the provisions amending Article 10-5-5 of that Act, the provisions renumbering that Article as Article 10-5-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part adding one item after paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provisions amending item (i) of the table in Article 11, paragraph (1) of that Act, the provisions amending Article 11-3, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "the following paragraph"), the provisions amending Article 13, paragraph (2) of that Act, the provisions deleting Article 13-2 of that Act, the provisions amending Article 13-3, paragraph (2) of that Act (excluding the part replacing "specified buildings, etc." with "assets for measures to support the development of the next generation"), the provisions amending paragraph (3) of that Article, the provisions renumbering that Article as Article 13-2 of that Act, the provisions amending Article 14-2, paragraph (3) of that Act (excluding the part replacing "specified redevelopment buildings, etc." with "specified urban renaissance buildings, etc."), the provisions amending Article 15, paragraph (2) of that Act, the provisions amending Article 19, item (i) of that Act (excluding the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions amending Article 24-3, paragraph (4) of that Act, the provisions amending Article 26, paragraph (2), item (v) of that Act, the provisions amending Article 28-2 of that Act (including its caption), the provisions amending Article 28-3, paragraph (11) of that Act, the provisions amending Article 30-2, paragraph (2), item (i) of that Act, the provisions amending Article 33-6, paragraph (2) of that Act, the provisions amending Article 37-3, paragraph (2) of that Act, the provisions amending Article 37-10, paragraph (4), item (iii) of that Act, the provisions amending Article 37-11, paragraph (2) of that Act, the provisions amending Article 37-11-3, paragraph (5) of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (7) of that Article, the part concerning paragraph (9) of that Article, the part concerning paragraph (13) of that Article, the part concerning paragraph (16) of that Article, the part concerning paragraph (19) of that Article, the part concerning paragraph (21) of that Article and the part concerning paragraph (23) of that Article), the provisions amending Article 37-14-3, paragraph (4) of that Act, the provisions renumbering that Article as Article 37-14-4 of that Act, the provisions amending Article 37-14-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 37-14-3 of that Act, the provisions adding one Article after Article 37-14 of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act, the provisions amending Article 42-3, paragraph (4) of that Act and the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part replacing "and paragraph (9)" with ", paragraph (9) and paragraph (11)"), and the provisions of Article 56, Article 57, paragraph (1), Article 58, Article 62, Article 64, paragraph (8), Article 66, Article 69, paragraph (1), Article 70, Article 97, paragraph (3), Article 115 (limited to the provisions amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)), Article 127 (limited to the provisions amending 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 (25)" with "paragraph (26)")) and Article 129 of the Supplementary Provisions; machine translation, not official **ニからヘまで** 略 suppl-4271-9/art-1/par-1/item-4/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-3 Omitted machine translation, not official **ト** 第十七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）附則第五十条の改正規定 suppl-4271-9/art-1/par-1/item-4/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-4 the provisions of Article 17 amending Article 50 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); machine translation, not official **チ** 第十九条中所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第五十九条第十二項の改正規定 suppl-4271-9/art-1/par-1/item-4/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-5 the provisions of Article 19 amending Article 59, paragraph (12) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014); machine translation, not official **五** 次に掲げる規定　平成二十八年四月一日 suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5 the following provisions: April 1, 2016; machine translation, not official **イからホまで** 略 suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ヘ** 第八条中租税特別措置法第九条の四の改正規定、同法第四十一条の十三の二第一項の改正規定、同法第四十二条の四第十二項第八号の改正規定、同条第十七項の改正規定（「第三項まで、第六項、第七項又は第九項」を「第四項まで」に改める部分及び「第三項まで、第六項、第七項若しくは第九項」を「第四項まで」に、「並びに」を「及び」に、「第三項まで、第六項、第七項及び第九項」を「第四項まで」に改める部分を除く。）、同法第四十二条の十二第六項の改正規定（「第一項の」を「第一項から第三項までの」に改める部分及び「第四十二条の十二第一項」を「第四十二条の十二の二第一項から第三項まで」に、「同項」を「同条第一項から第三項まで」に改める部分を除く。）、同条第二項第一号の改正規定（「同法第百四十一条第一号に掲げる外国法人に該当する」を「恒久的施設を有する」に、「同法第二条第六号」を「同条第六号」に改める部分に限る。）、同項第七号の改正規定（「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。）、同法第四十二条の十二の三第十項の改正規定、同法第六十六条の八の改正規定、同法第六十六条の九の四の改正規定、同法第六十七条の十七第二項の改正規定（「同条第一項に規定する」を削る部分に限る。）、同条第四項の改正規定、同法第六十八条の三の四第四項の改正規定、同法第六十八条の九十二の改正規定及び同法第六十八条の九十三の四の改正規定並びに附則第五十五条、第八十三条第三項及び第五項並びに第九十四条第三項及び第五項の規定 suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5/sub-2 the provisions of Article 8 amending Article 9-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-13-2, paragraph (1) of that Act, the provisions amending Article 42-4, paragraph (12), item (viii) of that Act, the provisions amending paragraph (17) of that Article (excluding the part replacing "through paragraph (3), paragraph (6), paragraph (7) or paragraph (9)" with "through paragraph (4)" and the part replacing "through paragraph (3), paragraph (6), paragraph (7) or paragraph (9)" with "through paragraph (4)", "並びに" (and, joining larger groups) with "及び" (and) and "through paragraph (3), paragraph (6), paragraph (7) and paragraph (9)" with "through paragraph (4)"), the provisions amending Article 42-12, paragraph (6) of that Act (excluding the part replacing "of paragraph (1)" with "of paragraphs (1) through (3)" and the part replacing "Article 42-12, paragraph (1)" with "Article 42-12-2, paragraphs (1) through (3)" and "that paragraph" with "paragraphs (1) through (3) of that Article"), the provisions amending paragraph (2), item (i) of that Article (limited to the part replacing "that falls under a foreign corporation listed in Article 141, item (i) of that Act" with "that has a permanent establishment" and "Article 2, item (vi) of that Act" with "item (vi) of that Article"), the provisions amending item (vii) of that paragraph (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 provisions amending Article 42-12-3, paragraph (10) of that Act, the provisions amending Article 66-8 of that Act, the provisions amending Article 66-9-4 of that Act, the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part deleting "prescribed in paragraph (1) of that Article"), the provisions amending paragraph (4) of that Article, the provisions amending Article 68-3-4, paragraph (4) of that Act, the provisions amending Article 68-92 of that Act and the provisions amending Article 68-93-4 of that Act, and the provisions of Article 55, Article 83, paragraphs (3) and (5) and Article 94, paragraphs (3) and (5) of the Supplementary Provisions; machine translation, not official **六から八の二まで** 略 suppl-4271-9/art-1/par-1/item-6-to-8-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-6-to-8-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-6-to-8-2 Omitted machine translation, not official **九** 次に掲げる規定　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の施行に伴う関係法律の整備等に関する法律附則第三号に掲げる規定の施行の日 suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9 the following provisions: the date on which the provisions set forth in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect; machine translation, not official **イ** 略 suppl-4271-9/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ロ** 第八条中租税特別措置法第三十七条の十一の三第四項の改正規定及び同法第三十七条の十四第七項の改正規定並びに附則第六十八条及び第六十九条第二項の規定 suppl-4271-9/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9/sub-2 the provisions of Article 8 amending Article 37-11-3, paragraph (4) of the Act on Special Measures Concerning Taxation and the provisions amending Article 37-14, paragraph (7) of that Act, and the provisions of Article 68 and Article 69, paragraph (2) of the Supplementary Provisions; machine translation, not official **十** 略 suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-10 Omitted machine translation, not official **十一** 次に掲げる規定　地域再生法の一部を改正する法律（平成二十七年法律第四十九号）の施行の日 suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 the following provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 49 of 2015) comes into effect; machine translation, not official **イ** 第八条中租税特別措置法第十条の四の改正規定、同法第十条の五の改正規定、同法第十条の六第一項第五号の次に一号を加える改正規定、同項第六号の改正規定、同法第十九条第一号の改正規定（「第十条の二の二、第十条の三」を「第十条の二から第十条の四まで」に改める部分に限る。）、同法第三十七条第十項を同条第十一項とする改正規定、同条第九項の改正規定、同項を同条第十項とし、同条第八項の次に一項を加える改正規定、同法第三十七条の二の改正規定、同法第三十七条の三の改正規定（同条第二項中「及び第十三条の二」を削る部分を除く。）、同法第三十七条の五の改正規定（同条第一項の表の第二号の上欄のロに係る部分及び同条第二項の表第三十七条第四項の項に係る部分を除く。）、同法第三十七条の十三第一項第四号の改正規定、同法第四十二条の十二の改正規定（同条第一項に係る部分（「法人税の額（この条、第四十二条の四、第四十二条の五第二項、第三項及び第五項、第四十二条の六第七項から第九項まで及び第十二項、第四十二条の九、第四十二条の十第二項、第三項及び第五項、前条第二項、第三項及び第五項、次条第二項、第四十二条の十二の三第二項、第三項及び第五項並びに第四十二条の十二の五第七項及び第八項並びに法人税法第六十七条から第七十条の二までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く」を「調整前法人税額（第四十二条の四第六項第二号に規定する調整前法人税額をいう」に改める部分及びただし書を削り、同項各号列記以外の部分に後段として次のように加える部分に限る。）、同条第六項に係る部分（「第一項の」を「第一項から第三項までの」に改める部分及び「第四十二条の十二第一項」を「第四十二条の十二の二第一項から第三項まで」に、「同項」を「同条第一項から第三項まで」に改める部分を除く。）及び同条第二項に係る部分（同項第一号中「同法第百四十一条第一号に掲げる外国法人に該当する」を「恒久的施設を有する」に、「同法第二条第六号」を「同条第六号」に改める部分及び同項第七号中「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。）を除く。）、同条を同法第四十二条の十二の二とする改正規定、同法第四十二条の十一の次に一条を加える改正規定、同法第四十二条の十二の四第一項の改正規定（「（第四十二条の十二」を「（第四十二条の十二の二」に改める部分に限る。）、同法第四十二条の十三第一項第九号の改正規定、同項第八号を同項第九号とし、同号の次に一号を加える改正規定（同項第八号を同項第九号とする部分を除く。）、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」の下に「、第四十二条の十二第一項」を加える部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の十、第四十二条の十一」を「第四十二条の十から第四十二条の十二まで」に改める部分に限る。）、同法第六十五条の七第十五項を同条第十六項とし、同条第十四項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、同法第六十五条の八第十八項の改正規定、同項を同条第十九項とし、同条第十七項の次に一項を加える改正規定、同法第六十八条の三の四第二項の改正規定（「第四十二条の十一第三項、第四十二条の十二」を「第四十二条の十一第三項、第四十二条の十二の二」に改める部分に限る。）、同法第六十八条の十五の二の改正規定（同条第一項に係る部分（「法人税の額（この条、第六十八条の九、第六十八条の十第二項、第三項及び第五項、第六十八条の十一第七項から第九項まで及び第十二項、第六十八条の十三、第六十八条の十四第二項、第三項及び第五項、前条第二項、第三項及び第五項、次条第二項、第六十八条の十五の四第二項、第三項及び第五項並びに第六十八条の十五の六第七項及び第八項並びに法人税法第八十一条の十三から第八十一条の十七までの規定を適用しないで計算した場合の法人税の額とし、国税通則法第二条第四号に規定する附帯税の額を除く」を「調整前連結税額（第六十八条の九第六項第二号に規定する調整前連結税額をいう」に、「この項において「調整前連結税額」という」を「第三項までにおいて同じ」に改める部分及びただし書を削り、同項各号列記以外の部分に後段として次のように加える部分に限る。）を除く。）、同条を同法第六十八条の十五の三とする改正規定、同法第六十八条の十五の次に一条を加える改正規定、同法第六十八条の十五の五第一項の改正規定（「第六十八条の十五の二」を「第六十八条の十五の三」に改める部分に限る。）、同法第六十八条の十五の七第一項第九号の改正規定、同項第八号を同項第九号とし、同号の次に一号を加える改正規定（同項第八号を同項第九号とする部分を除く。）、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」の下に「、第六十八条の十五の二第一項」を加える部分に限る。）、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十四、第六十八条の十五」を「第六十八条の十四から第六十八条の十五の二まで」に改める部分に限る。）、同法第六十八条の七十八第十五項を同条第十六項とし、同条第十四項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、同法第六十八条の七十九第十九項の改正規定及び同項を同条第二十項とし、同条第十八項の次に一項を加える改正規定並びに附則第六十条、第六十一条、第六十四条第十四項、第六十七条第四項、第七十三条第三項、第七十六条、第七十七条第一項、第八十二条第三項、第八十七条第一項及び第九十三条第三項の規定 suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1 the provisions of Article 8 amending Article 10-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-5 of that Act, the provisions adding one item after Article 10-6, paragraph (1), item (v) of that Act, the provisions amending item (vi) of that paragraph, the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions renumbering Article 37, paragraph (10) of that Act as paragraph (11) of that Article, the provisions amending paragraph (9) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article and adding one paragraph after paragraph (8) of that Article, the provisions amending Article 37-2 of that Act, the provisions amending Article 37-3 of that Act (excluding the part deleting "and Article 13-2" in paragraph (2) of that Article), the provisions amending Article 37-5 of that Act (excluding the part concerning (b) in the left-hand column of item (ii) of the table in paragraph (1) of that Article and the part concerning the row for Article 37, paragraph (4) in the table in paragraph (2) of that Article), the provisions amending Article 37-13, paragraph (1), item (iv) of that Act, the provisions amending Article 42-12 of that Act (excluding the part concerning paragraph (1) of that Article (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this Article, Article 42-4, Article 42-5, paragraphs (2), (3) and (5), Article 42-6, paragraphs (7) through (9) and (12), Article 42-9, Article 42-10, paragraphs (2), (3) and (5), paragraphs (2), (3) and (5) of the preceding Article, paragraph (2) of the following Article, Article 42-12-3, paragraphs (2), (3) and (5) and Article 42-12-5, paragraphs (7) and (8), and Articles 67 through 70-2 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the amount of corporation tax before adjustment (meaning the amount of corporation tax before adjustment prescribed in Article 42-4, paragraph (6), item (ii)", the part deleting the proviso, and the part adding the following as the second sentence to the part of that paragraph other than the items), the part concerning paragraph (6) of that Article (excluding the part replacing "of paragraph (1)" with "of paragraphs (1) through (3)" and the part replacing "Article 42-12, paragraph (1)" with "Article 42-12-2, paragraphs (1) through (3)" and "that paragraph" with "paragraphs (1) through (3) of that Article") and the part concerning paragraph (2) of that Article (limited to the part replacing "that falls under a foreign corporation listed in Article 141, item (i) of that Act" with "that has a permanent establishment" and "Article 2, item (vi) of that Act" with "item (vi) of that Article" in item (i) of that paragraph and 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" in item (vii) of that paragraph)), the provisions renumbering that Article as Article 42-12-2 of that Act, the provisions adding one Article after Article 42-11 of that Act, the provisions amending Article 42-12-4, paragraph (1) of that Act (limited to the part replacing "(Article 42-12" with "(Article 42-12-2"), the provisions amending Article 42-13, paragraph (1), item (ix) of that Act, the provisions renumbering item (viii) of that paragraph as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (viii) of that paragraph as item (ix) of that paragraph), the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part adding ", Article 42-12, paragraph (1)" after "Article 42-11, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-10, Article 42-11" with "Articles 42-10 through 42-12"), the provisions renumbering Article 65-7, paragraph (15) of that Act as paragraph (16) of that Article, renumbering paragraph (14) of that Article as paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 65-8, paragraph (18) of that Act, the provisions renumbering that paragraph as paragraph (19) of that Article and adding one paragraph after paragraph (17) of that Article, the provisions amending Article 68-3-4, paragraph (2) of that Act (limited to the part replacing "Article 42-11, paragraph (3), Article 42-12" with "Article 42-11, paragraph (3), Article 42-12-2"), the provisions amending Article 68-15-2 of that Act (excluding the part concerning paragraph (1) of that Article (limited to the part replacing "the amount of corporation tax (which is the amount of corporation tax calculated without applying the provisions of this Article, Article 68-9, Article 68-10, paragraphs (2), (3) and (5), Article 68-11, paragraphs (7) through (9) and (12), Article 68-13, Article 68-14, paragraphs (2), (3) and (5), paragraphs (2), (3) and (5) of the preceding Article, paragraph (2) of the following Article, Article 68-15-4, paragraphs (2), (3) and (5) and Article 68-15-6, paragraphs (7) and (8), and Articles 81-13 through 81-17 of the Corporation Tax Act, and excludes the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes" with "the consolidated tax amount before adjustment (meaning the consolidated tax amount before adjustment prescribed in Article 68-9, paragraph (6), item (ii)" and "referred to as the 'consolidated tax amount before adjustment' in this paragraph" with "the same applies through paragraph (3)", the part deleting the proviso, and the part adding the following as the second sentence to the part of that paragraph other than the items)), the provisions renumbering that Article as Article 68-15-3 of that Act, the provisions adding one Article after Article 68-15 of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 68-15-2" with "Article 68-15-3"), the provisions amending Article 68-15-7, paragraph (1), item (ix) of that Act, the provisions renumbering item (viii) of that paragraph as item (ix) of that paragraph and adding one item after that item (excluding the part renumbering item (viii) of that paragraph as item (ix) of that paragraph), the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-15-2, paragraph (1)" after "Article 68-15, paragraph (1)"), the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 68-14, Article 68-15" with "Articles 68-14 through 68-15-2"), the provisions renumbering Article 68-78, paragraph (15) of that Act as paragraph (16) of that Article, renumbering paragraph (14) of that Article as paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 68-79, paragraph (19) of that Act and the provisions renumbering that paragraph as paragraph (20) of that Article and adding one paragraph after paragraph (18) of that Article, and the provisions of Article 60, Article 61, Article 64, paragraph (14), Article 67, paragraph (4), Article 73, paragraph (3), Article 76, Article 77, paragraph (1), Article 82, paragraph (3), Article 87, paragraph (1) and Article 93, paragraph (3) of the Supplementary Provisions; machine translation, not official **十二** 第八条中租税特別措置法第十四条の二第二項第四号の改正規定（「もの」の下に「（これと併せて設置される機械及び装置で財務省令で定めるものを含む。）」を加える部分を除く。）、同法第三十七条第一項の表の第一号の上欄の改正規定、同法第三十七条の五第一項の表の第二号の上欄のロの改正規定及び同法第四十七条の二第三項第四号の改正規定（「もの」の下に「（これと併せて設置される機械及び装置で財務省令で定めるものを含む。）」を加える部分を除く。）並びに附則第六十四条第十二項及び第十三項、第七十九条第十三項及び第十四項並びに第九十条第十三項及び第十四項の規定　水防法等の一部を改正する法律（平成二十七年法律第二十二号）の施行の日 suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-12 the provisions of Article 8 amending Article 14-2, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), the provisions amending the left-hand column of item (i) of the table in Article 37, paragraph (1) of that Act, the provisions amending (b) in the left-hand column of item (ii) of the table in Article 37-5, paragraph (1) of that Act and the provisions amending Article 47-2, paragraph (3), item (iv) of that Act (excluding the part adding "(including machinery and equipment installed together with it that are specified by Order of the Ministry of Finance)" after "those"), and the provisions of Article 64, paragraphs (12) and (13), Article 79, paragraphs (13) and (14) and Article 90, paragraphs (13) and (14) of the Supplementary Provisions: the date on which the Act Partially Amending the Flood Control Act, etc. (Act No. 22 of 2015) comes into effect; machine translation, not official **十三** 第八条中租税特別措置法第三十一条の二第二項の改正規定（同項第四号に係る部分を除く。）、同法第四十一条の十九第一項に一号を加える改正規定、同法第四十二条の十第一項の改正規定（「第十一項」を「第十項」に改める部分を除く。）、同法第六十二条の三第四項の改正規定及び同法第六十八条の十四第一項の改正規定（「第十二項」を「第十一項」に改める部分を除く。）並びに附則第六十七条第一項、第七十五条第一項及び第八十六条の規定　国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第一号に掲げる規定の施行の日 suppl-4271-9/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-13 the provisions of Article 8 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning item (iv) of that paragraph), the provisions adding one item to Article 41-19, paragraph (1) of that Act, the provisions amending Article 42-10, paragraph (1) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (10)"), the provisions amending Article 62-3, paragraph (4) of that Act and the provisions amending Article 68-14, paragraph (1) of that Act (excluding the part replacing "paragraph (12)" with "paragraph (11)"), and the provisions of Article 67, paragraph (1), Article 75, paragraph (1) and Article 86 of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) come into effect; machine translation, not official **十四** 第八条中租税特別措置法第五十七条の三の改正規定及び同法第六十八条の五十三の改正規定並びに附則第八十条第一項及び第九十一条第一項の規定　電気事業法等の一部を改正する等の法律（平成二十七年法律第四十七号）附則第一条第八号に掲げる規定の施行の日 suppl-4271-9/art-1/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-14 the provisions of Article 8 amending Article 57-3 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-53 of that Act, and the provisions of Article 80, paragraph (1) and Article 91, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (viii) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Act No. 47 of 2015) come into effect; machine translation, not official **十五** 第八条中租税特別措置法第五十七条の四の改正規定、同法第六十八条の五十四の改正規定及び同法第九十条の四の三第一項の改正規定（「平成二十七年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）並びに附則第八十条第二項、第九十一条第二項及び第百二十一条の規定　電気事業法等の一部を改正する法律（平成二十六年法律第七十二号）の施行の日 suppl-4271-9/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-15 the provisions of Article 8 amending Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-54 of that Act and the provisions amending Article 90-4-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2015" with "March 31, 2020"), and the provisions of Article 80, paragraph (2), Article 91, paragraph (2) and Article 121 of the Supplementary Provisions: the date on which the Act Partially Amending the Electricity Business Act, etc. (Act No. 72 of 2014) comes into effect; machine translation, not official **十六** 第八条中租税特別措置法第八十二条（見出しを含む。）の改正規定　国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第二号に掲げる規定の施行の日 suppl-4271-9/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-16 the provisions of Article 8 amending Article 82 of the Act on Special Measures Concerning Taxation (including its caption): the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) come into effect. machine translation, not official --- ## Cites - suppl-4271-9/art-1/par-1/item-1: 附則第九十九条 → 租税特別措置法 附則第九十九条 (Supplementary Provisions, Article 99), suppl-4271-9/art-99 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-99 - suppl-4271-9/art-1/par-1/item-4/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-4271-9/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-66 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第七十条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4271-9/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-70 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第九十七条第三項 → 租税特別措置法 附則第九十七条第三項 (Supplementary Provisions, Article 97, paragraph (3)), suppl-4271-9/art-97/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-97/par-3 - suppl-4271-9/art-1/par-1/item-4/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-4271-9/art-62 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-62 - suppl-4271-9/art-1/par-1/item-4/sub-2: 附則第五十六条 → 租税特別措置法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4271-9/art-56 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-56 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4271-9/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-58 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第五十七条第一項 → 租税特別措置法 附則第五十七条第一項 (Supplementary Provisions, Article 57, paragraph (1)), suppl-4271-9/art-57/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-57/par-1 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第六十四条第八項 → 租税特別措置法 附則第六十四条第八項 (Supplementary Provisions, Article 64, paragraph (8)), suppl-4271-9/art-64/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-8 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第六十九条第一項 → 租税特別措置法 附則第六十九条第一項 (Supplementary Provisions, Article 69, paragraph (1)), suppl-4271-9/art-69/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-1 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第五項 → 租税特別措置法 附則第九十四条第五項 (Supplementary Provisions, Article 94, paragraph (5)), suppl-4271-9/art-94/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-94/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-5 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第八十三条第三項 → 租税特別措置法 附則第八十三条第三項 (Supplementary Provisions, Article 83, paragraph (3)), suppl-4271-9/art-83/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-3 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第五項 → 租税特別措置法 附則第八十三条第五項 (Supplementary Provisions, Article 83, paragraph (5)), suppl-4271-9/art-83/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-83/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-83/par-5 - suppl-4271-9/art-1/par-1/item-5/sub-2: 附則第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4271-9/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-55 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第九十四条第三項 → 租税特別措置法 附則第九十四条第三項 (Supplementary Provisions, Article 94, paragraph (3)), suppl-4271-9/art-94/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-94/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-94/par-3 - suppl-4271-9/art-1/par-1/item-9/sub-2: 第六十九条第二項 → 租税特別措置法 附則第六十九条第二項 (Supplementary Provisions, Article 69, paragraph (2)), suppl-4271-9/art-69/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-2 - suppl-4271-9/art-1/par-1/item-9/sub-2: 附則第六十八条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4271-9/art-68 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-68 - suppl-4271-9/art-1/par-1/item-11/sub-1: 国税通則法第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第九十三条第三項 → 租税特別措置法 附則第九十三条第三項 (Supplementary Provisions, Article 93, paragraph (3)), suppl-4271-9/art-93/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-3 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第七十三条第三項 → 租税特別措置法 附則第七十三条第三項 (Supplementary Provisions, Article 73, paragraph (3)), suppl-4271-9/art-73/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-73/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73/par-3 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第七十七条第一項 → 租税特別措置法 附則第七十七条第一項 (Supplementary Provisions, Article 77, paragraph (1)), suppl-4271-9/art-77/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-1 - suppl-4271-9/art-1/par-1/item-11/sub-1: 附則第六十条 → 租税特別措置法 附則第六十条 (Supplementary Provisions, Article 60), suppl-4271-9/art-60 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-60 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第八十二条第三項 → 租税特別措置法 附則第八十二条第三項 (Supplementary Provisions, Article 82, paragraph (3)), suppl-4271-9/art-82/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-82/par-3 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第六十七条第四項 → 租税特別措置法 附則第六十七条第四項 (Supplementary Provisions, Article 67, paragraph (4)), suppl-4271-9/art-67/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-4 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第六十四条第十四項 → 租税特別措置法 附則第六十四条第十四項 (Supplementary Provisions, Article 64, paragraph (14)), suppl-4271-9/art-64/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-14 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第七十六条 → 租税特別措置法 附則第七十六条 (Supplementary Provisions, Article 76), suppl-4271-9/art-76 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-76 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第八十七条第一項 → 租税特別措置法 附則第八十七条第一項 (Supplementary Provisions, Article 87, paragraph (1)), suppl-4271-9/art-87/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-87/par-1 - suppl-4271-9/art-1/par-1/item-11/sub-1: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4271-9/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61 - suppl-4271-9/art-1/par-1/item-12: 第十四項 → 租税特別措置法 附則第七十九条第十四項 (Supplementary Provisions, Article 79, paragraph (14)), suppl-4271-9/art-79/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-79/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-14 - suppl-4271-9/art-1/par-1/item-12: 第十四項 → 租税特別措置法 附則第九十条第十四項 (Supplementary Provisions, Article 90, paragraph (14)), suppl-4271-9/art-90/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-90/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-14 - suppl-4271-9/art-1/par-1/item-12: 附則第六十四条第十二項 → 租税特別措置法 附則第六十四条第十二項 (Supplementary Provisions, Article 64, paragraph (12)), suppl-4271-9/art-64/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-12 - suppl-4271-9/art-1/par-1/item-12: 第九十条第十三項 → 租税特別措置法 附則第九十条第十三項 (Supplementary Provisions, Article 90, paragraph (13)), suppl-4271-9/art-90/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-13 - suppl-4271-9/art-1/par-1/item-12: 第七十九条第十三項 → 租税特別措置法 附則第七十九条第十三項 (Supplementary Provisions, Article 79, paragraph (13)), suppl-4271-9/art-79/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-13 - suppl-4271-9/art-1/par-1/item-12: 第十三項 → 租税特別措置法 附則第六十四条第十三項 (Supplementary Provisions, Article 64, paragraph (13)), suppl-4271-9/art-64/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-13 - suppl-4271-9/art-1/par-1/item-13: 附則第六十七条第一項 → 租税特別措置法 附則第六十七条第一項 (Supplementary Provisions, Article 67, paragraph (1)), suppl-4271-9/art-67/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-1 - suppl-4271-9/art-1/par-1/item-13: 第七十五条第一項 → 租税特別措置法 附則第七十五条第一項 (Supplementary Provisions, Article 75, paragraph (1)), suppl-4271-9/art-75/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-75/par-1 - suppl-4271-9/art-1/par-1/item-13: 第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4271-9/art-86 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-86 - suppl-4271-9/art-1/par-1/item-14: 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-4271-9/art-91/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91/par-1 - suppl-4271-9/art-1/par-1/item-14: 附則第八十条第一項 → 租税特別措置法 附則第八十条第一項 (Supplementary Provisions, Article 80, paragraph (1)), suppl-4271-9/art-80/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80/par-1 - suppl-4271-9/art-1/par-1/item-15: 第九十一条第二項 → 租税特別措置法 附則第九十一条第二項 (Supplementary Provisions, Article 91, paragraph (2)), suppl-4271-9/art-91/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91/par-2 - suppl-4271-9/art-1/par-1/item-15: 附則第八十条第二項 → 租税特別措置法 附則第八十条第二項 (Supplementary Provisions, Article 80, paragraph (2)), suppl-4271-9/art-80/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80/par-2 ## Cited by 31 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六十条第一項（地方活力向上地域において特定建物等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-60/par-1 - 租税特別措置法 附則第六十一条第一項（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61/par-1 - 租税特別措置法 附則第六十一条第二項（雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-61/par-2 - 租税特別措置法 附則第六十四条第十二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-12 - 租税特別措置法 附則第六十四条第十三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-13 - 租税特別措置法 附則第六十四条第十四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-64/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-64/par-14 - 租税特別措置法 附則第六十七条第一項（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-4271-9/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-1 - 租税特別措置法 附則第六十七条第四項（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-4271-9/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-4 - 租税特別措置法 附則第六十八条第一項（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-68/par-1 - 租税特別措置法 附則第六十九条第二項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-2 - 租税特別措置法 附則第七十三条第二項（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73/par-2 - 租税特別措置法 附則第七十三条第三項（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-73/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-73/par-3 - 租税特別措置法 附則第七十五条第一項（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-4271-9/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-75/par-1 - 租税特別措置法 附則第七十六条第一項（地方活力向上地域において特定建物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-4271-9/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-76/par-1 - 租税特別措置法 附則第七十七条第一項（雇用者の数が増加した場合の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-4271-9/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-1 - 租税特別措置法 附則第七十七条第二項（雇用者の数が増加した場合の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-4271-9/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-2 - 租税特別措置法 附則第七十九条第十三項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-13 - 租税特別措置法 附則第七十九条第十四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-79/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-79/par-14 - 租税特別措置法 附則第八十条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80/par-1 - 租税特別措置法 附則第八十条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-80/par-2 - 租税特別措置法 附則第八十二条第三項（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-4271-9/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-82/par-3 - 租税特別措置法 附則第八十四条第五項（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-84/par-5 - 租税特別措置法 附則第八十六条第一項（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-4271-9/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-86/par-1 - 租税特別措置法 附則第八十七条第一項（連結法人の雇用者の数が増加した場合の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-4271-9/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-87/par-1 - 租税特別措置法 附則第八十七条第二項（連結法人の雇用者の数が増加した場合の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-4271-9/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-87/par-2 - 租税特別措置法 附則第九十条第十三項（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-4271-9/art-90/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-13 - 租税特別措置法 附則第九十条第十四項（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-4271-9/art-90/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-90/par-14 - 租税特別措置法 附則第九十一条第一項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91/par-1 - 租税特別措置法 附則第九十一条第二項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-91/par-2 - 租税特別措置法 附則第九十三条第三項（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-4271-9/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-3 - 租税特別措置法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-130/par-1 --- ## 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-20261007T211206-561, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-562, 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