# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（処分等の効力） — address `suppl-4281-70/art-12` - 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/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-70/art-12 - 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 --- ## 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