# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（先物取引に係る雑所得等の課税の特例に関する経過措置） — address `suppl-4281-15/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-79 - 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. --- ### 第七十九条（先物取引に係る雑所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions caption: machine translation, not official suppl-4281-15/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-79 **第一項** 新租税特別措置法第四十一条の十四（第一項第一号及び第二号に係る部分に限る。）の規定は、個人が平成二十八年十月一日以後に行う同項に規定する先物取引について適用し、個人が同日前に行った旧租税特別措置法第四十一条の十四第一項に規定する先物取引については、なお従前の例による。 suppl-4281-15/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-79/par-1 The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), items (i) and (ii)) apply to futures transactions prescribed in that paragraph that an individual carries out on or after October 1, 2016, and with regard to futures transactions prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-79/par-1: 新租税特別措置法第四十一条の十四 → 租税特別措置法 第四十一条の十四 (Article 41-14), art-41-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14 · https://japanlaw.org/l/332AC0000000026/art-41-14 - suppl-4281-15/art-79/par-1: 第一項第一号 → 租税特別措置法 第四十一条の十四第一項第一号 (Article 41-14, paragraph (1), item (i)), art-41-14/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-1 - suppl-4281-15/art-79/par-1: 第二号 → 租税特別措置法 第四十一条の十四第一項第二号 (Article 41-14, paragraph (1), item (ii)), art-41-14/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-2 - suppl-4281-15/art-79/par-1: 同項 → 租税特別措置法 第四十一条の十四第一項 (Article 41-14, paragraph (1)), art-41-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1 ## 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二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-2 --- ## 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-20261007T211206-573, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07