# 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-4281-70` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-70 - 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 平成二八年六月七日法律第七〇号 suppl-4281-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4281-70/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-1 **第一項** この法律は、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から施行する。 suppl-4281-70/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation. machine translation, not official ### 第十二条（処分等の効力） — Effect of Dispositions caption: machine translation, not official suppl-4281-70/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12 **第一項** この法律の施行前にこの法律による改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、この法律による改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、この法律による改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4281-70/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12/par-1 A disposition, procedure, or other act performed, before this Act comes into effect, under the provisions of each Act prior to the amendment by this Act (including an order based on it; the same applies below in this Article), for which there is an equivalent provision under the provisions of each Act after the amendment by this Act, is, except where otherwise provided for in these Supplementary Provisions, deemed to be a disposition, procedure, or other act performed under the equivalent provision of each Act after the amendment by this Act. machine translation, not official ### 第十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4281-70/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-13 **第一項** この法律の施行前にした行為及び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。 suppl-4281-70/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-13/par-1 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, the provisions then in force continue to govern. machine translation, not official ### 第十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4281-70/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-15 **第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4281-70/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-15/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4281-70/art-12/par-1: この条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4281-70/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第一項（処分等の効力） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-70/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12/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-20261007T211206-580, 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