# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十七条 (Supplementary Provisions, Article 127) - 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: 第百二十七条 (Supplementary Provisions, Article 127)（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4301-7/art-127` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-127 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-127 - 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. --- ### 第百二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4301-7/art-127 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-127 **第一項** 第二十条の規定による改正後の租税特別措置法の一部を改正する法律附則第三十六条第五項の規定は、附則第一条第十号に定める日以後に同項第一号に規定する被設定者が同項に規定する農地等を同号に規定する耕作の用に供する場合について適用し、同日前に第二十条の規定による改正前の租税特別措置法の一部を改正する法律附則第三十六条第五項第一号に規定する被設定者が同項の農地等を同号の耕作の用に供した場合については、なお従前の例による。 suppl-4301-7/art-127/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-127/par-1 The provisions of Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 20 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 20 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date. machine translation, not official --- ## Cites - suppl-4301-7/art-127/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4301-7/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10 ## 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ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-10/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-10/sub-3 --- ## 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-20261007T211206-603, 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