# 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-4311-6/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-4311-6/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/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-4311-6/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1 **第一項** この法律は、平成三十一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-4311-6/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1 This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 第十一条中租税特別措置法第九十条の十二の改正規定及び附則第八十三条の規定　令和元年五月一日 suppl-4311-6/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-1 the provisions in Article 11 amending Article 90-12 of the Act on Special Measures Concerning Taxation, and the provisions of Article 83 of the Supplementary Provisions: May 1, 2019; machine translation, not official **二** 第十一条中租税特別措置法第三十一条の二第二項の改正規定、同法第三十三条第一項第一号の改正規定、同法第六十二条の三第四項の改正規定及び同法第八十四条の二の三第二項の改正規定並びに附則第三十四条第一項及び第二項の規定　令和元年六月一日 suppl-4311-6/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-2 the provisions in Article 11 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33, paragraph (1), item (i) of that Act, the provisions amending Article 62-3, paragraph (4) of that Act and the provisions amending Article 84-2-3, paragraph (2) of that Act, and the provisions of Article 34, paragraphs (1) and (2) of the Supplementary Provisions: June 1, 2019; machine translation, not official **三** 次に掲げる規定　令和元年七月一日 suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3 the following provisions: July 1, 2019; machine translation, not official **イからニまで** 略 suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ホ** 第十一条中租税特別措置法第九条の七第一項の改正規定、同法第三十九条第一項の改正規定（「第四条」を「第四条第一項」に改める部分に限る。）、同法第七十条第一項の改正規定、同法第七十条の二の二第十一項の改正規定（「前項第一号又は第三号」を「前項各号（第四号を除く。）」に改める部分に限る。）、同条第十項第一号の改正規定及び同項第三号を同項第五号とし、同項第二号を同項第四号とし、同項第一号の次に二号を加える改正規定 suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3/sub-2 the provisions in Article 11 amending Article 9-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 39, paragraph (1) of that Act (limited to the part replacing "Article 4" with "Article 4, paragraph (1)"), the provisions amending Article 70, paragraph (1) of that Act, the provisions amending Article 70-2-2, paragraph (11) of that Act (limited to the part replacing "item (i) or (iii) of the preceding paragraph" with "the items of the preceding paragraph (excluding item (iv))"), the provisions amending paragraph (10), item (i) of that Article, and the provisions renumbering item (iii) of that paragraph as item (v) of that paragraph, renumbering item (ii) of that paragraph as item (iv) of that paragraph, and adding two items after item (i) of that paragraph. machine translation, not official **四** 略 suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-4 Omitted machine translation, not official **五** 次に掲げる規定　令和元年十月一日 suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5 the following provisions: October 1, 2019; machine translation, not official **イ** 略 suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第十一条中租税特別措置法第八十七条の三第一項の改正規定及び同法第八十八条の二第一項の改正規定（「一万二千円」を「一万二千五百円」に改める部分に限る。）並びに附則第八十条、第八十一条及び第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律（平成十年法律第百三十七号）第十九条の改正規定を除く。）の規定 suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5/sub-2 the provisions in Article 11 amending Article 87-3, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2, paragraph (1) of that Act (limited to the part replacing "12,000 yen" with "12,500 yen"), and the provisions of Articles 80, 81 and 100 (excluding the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998)) of the Supplementary Provisions. machine translation, not official **六** 次に掲げる規定　令和二年一月一日 suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6 the following provisions: January 1, 2020; machine translation, not official **イ及びロ** 略 suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ハ** 第十一条中租税特別措置法第九条の三の二の改正規定、同法第九条の六第一項の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十七第二項の表第二百三条の五第一項第二号の項の改正規定、同法第八十七条の六第十一項の改正規定、同法第八十八条の七第九項の改正規定、同法第八十九条の二第十項の改正規定、同法第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項の改正規定、同法第九十条の三の三第二項の改正規定、同法第九十条の三の四第三項の改正規定、同法第九十条の四の改正規定、同法第九十条の四の二第二項の改正規定、同法第九十条の四の三第二項の改正規定、同法第九十条の五第五項の改正規定、同法第九十条の六の改正規定、同法第九十条の六の二第五項の改正規定並びに同法第九十条の六の三第四項の改正規定並びに附則第四十四条の規定 suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-2 the provisions in Article 11 amending Article 9-3-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-6, paragraph (1) of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending the row for Article 203-5, paragraph (1), item (ii) in the table in Article 41-17, paragraph (2) of that Act, the provisions amending Article 87-6, paragraph (11) of that Act, the provisions amending Article 88-7, paragraph (9) of that Act, the provisions amending Article 89-2, paragraph (10) of that Act, the provisions amending Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of that Act, the provisions amending Article 90-3-3, paragraph (2) of that Act, the provisions amending Article 90-3-4, paragraph (3) of that Act, the provisions amending Article 90-4 of that Act, the provisions amending Article 90-4-2, paragraph (2) of that Act, the provisions amending Article 90-4-3, paragraph (2) of that Act, the provisions amending Article 90-5, paragraph (5) of that Act, the provisions amending Article 90-6 of that Act, the provisions amending Article 90-6-2, paragraph (5) of that Act and the provisions amending Article 90-6-3, paragraph (4) of that Act, and the provisions of Article 44 of the Supplementary Provisions. machine translation, not official **七** 次に掲げる規定　令和二年四月一日 suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7 the following provisions: April 1, 2020; machine translation, not official **イからニまで** 略 suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ホ** 第十一条中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」に改める部分に限る。）、同法第四十一条の十五の四第一項の改正規定、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十六条の五の二（見出しを含む。）の改正規定、同法第六十六条の五の三（見出しを含む。）の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十八条の八十九の二（見出しを含む。）の改正規定、同法第六十八条の八十九の三（見出しを含む。）の改正規定、同法第六十八条の百七の二の改正規定、同法第七十条の四第二十九項の改正規定、同法第七十条の六第三十四項の改正規定、同法第七十条の六の六第十二項及び第七十条の六の七第十項の改正規定、同法第七十条の七第十項の改正規定、同法第七十条の七の二第十一項の改正規定並びに同法第七十二条第二項の改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条の改正規定に限る。）の規定 suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-2 the provisions in Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending Article 41-15-4, paragraph (1) of that Act, the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending the proviso to Article 66-5, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-5-2 of that Act (including its heading), the provisions amending Article 66-5-3 of that Act (including its heading), the provisions amending Article 67-18 of that Act, the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act, the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to Article 68-89, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-89-2 of that Act (including its heading), the provisions amending Article 68-89-3 of that Act (including its heading), the provisions amending Article 68-107-2 of that Act, the provisions amending Article 70-4, paragraph (29) of that Act, the provisions amending Article 70-6, paragraph (34) of that Act, the provisions amending Article 70-6-6, paragraph (12) and Article 70-6-7, paragraph (10) of that Act, the provisions amending Article 70-7, paragraph (10) of that Act, the provisions amending Article 70-7-2, paragraph (11) of that Act and the provisions amending Article 72, paragraph (2) of that Act, and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and Article 101 (limited to the provisions amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions; machine translation, not official **ヘ** 略 suppl-4311-6/art-1/par-1/item-7/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-3 Omitted machine translation, not official **ト** 第十六条中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第八条に一項を加える改正規定、同法第十一条の改正規定及び同法第二十五条に一項を加える改正規定 suppl-4311-6/art-1/par-1/item-7/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-4 the provisions in Article 16 adding one paragraph to Article 8 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, the provisions amending Article 11 of that Act and the provisions adding one paragraph to Article 25 of that Act. machine translation, not official **八** 略 suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-8 Omitted machine translation, not official **九** 次に掲げる規定　令和三年一月一日 suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9 the following provisions: January 1, 2021; machine translation, not official **イ** 第十一条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第四十二条、第四十五条及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定に限る。）の規定 suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9/sub-1 the provisions in Article 11 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, amending Article 40-3-4, paragraph (1) of that Act and amending Article 41-19-5 of that Act, and the provisions of Articles 42 and 45 and Article 101 (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions. machine translation, not official **十** 略 suppl-4311-6/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-10 Omitted machine translation, not official **十一** 次に掲げる規定　令和四年四月一日 suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11 the following provisions: April 1, 2022; machine translation, not official **イ** 略 suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-1 Omitted machine translation, not official **ロ** 第十一条中租税特別措置法第九条の九第一項第二号の改正規定、同法第三十七条の十四第五項第一号の改正規定、同法第三十七条の十四の二第一項第二号並びに第五項第一号、第二号ホ（２）、第三号及び第四号の改正規定、同条第二十二項の改正規定、同法第七十条の二の五第一項及び第二項並びに第七十条の二の六第一項及び第二項の改正規定、同法第七十条の二の七第一項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）、同法第七十条の七第二項第三号イの改正規定並びに同法第七十条の七の五第二項第六号イの改正規定並びに附則第三十七条第一項、第三十八条第一項及び第二項並びに第七十九条第六項の規定 suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-2 the provisions of Article 11 amending Article 9-9, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14, paragraph (5), item (i) of that Act, the provisions amending Article 37-14-2, paragraph (1), item (ii) and paragraph (5), item (i), item (ii), (e)(2), item (iii) and item (iv) of that Act, the provisions amending paragraph (22) of that Article, the provisions amending Article 70-2-5, paragraphs (1) and (2) and Article 70-2-6, paragraphs (1) and (2) of that Act, the provisions amending Article 70-2-7, paragraph (1) of that Act (limited to the part replacing "20 years of age" with "18 years of age"), the provisions amending Article 70-7, paragraph (2), item (iii), (a) of that Act and the provisions amending Article 70-7-5, paragraph (2), item (vi), (a) of that Act, and the provisions of Article 37, paragraph (1), Article 38, paragraphs (1) and (2) and Article 79, paragraph (6) of the Supplementary Provisions; machine translation, not official **十二から十四まで** 略 suppl-4311-6/art-1/par-1/item-12-to-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-12-to-14 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-12-to-14 Omitted machine translation, not official **十五** 次に掲げる規定　農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）の施行の日 suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15 the following provisions: the date on which the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) comes into effect; machine translation, not official **イ** 略 suppl-4311-6/art-1/par-1/item-15/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-1 Omitted machine translation, not official **ロ** 第十一条中租税特別措置法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項に一号を加える改正規定、同法第三十四条の二第二項第二十五号の改正規定（「買い取られる場合」の下に「（前条第二項第七号に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、同法第三十四条の三第二項の改正規定、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項に一号を加える改正規定、同法第六十五条の四第一項第二十五号の改正規定（「買い取られる場合」の下に「（前条第一項第七号に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十八条の七十三第三項第一号の改正規定及び同法第六十八条の七十六第一項の改正規定並びに附則第三十四条第四項、第五十五条第二項及び第七十二条第二項の規定 suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-2 the provisions of Article 11 amending Article 33-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, the provisions adding one item to Article 34, paragraph (2) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxv) of that Act (limited to the part adding "(excluding the case where it falls under the case listed in paragraph (2), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending Article 65-2, paragraph (3), item (i) of that Act, the provisions adding one item to Article 65-3, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act (limited to the part adding "(excluding the case where it falls under the case listed in paragraph (1), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Article 68-73, paragraph (3), item (i) of that Act and the provisions amending Article 68-76, paragraph (1) of that Act, and the provisions of Article 34, paragraph (4), Article 55, paragraph (2) and Article 72, paragraph (2) of the Supplementary Provisions; machine translation, not official **十六** 次に掲げる規定　中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日 suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16 the following provisions: the date on which the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of the Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) comes into effect; machine translation, not official **イ** 略 suppl-4311-6/art-1/par-1/item-16/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-1 Omitted machine translation, not official **ロ** 第十一条中租税特別措置法の目次の改正規定（「退職所得」を「退職所得等」に改める部分に限る。）、同法第十条の五の二第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第十条の五の三第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三の次に一条を加える改正規定、同法第二章第三節の節名の改正規定、同法第二十九条の二（見出しを含む。）の改正規定、同法第三十七条の十二の二第二項第七号の改正規定、同法第四十二条の二の二第一項から第三項までの改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）、同条第四項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分及び「第二十九条の二第八項から第十二項まで」を「第二十九条の二第九項から第十三項まで」に改める部分に限る。）、同法第四十二条の三第四項第二号の改正規定（「第三十七条の十四第三十項」を「第三十七条の十四第三十五項」に改める部分を除く。）、同項第五号及び第六号の改正規定（「第二十九条の二第八項」を「第二十九条の二第九項」に改める部分に限る。）、同法第四十二条の十二の三第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第四十二条の十二の五第二項第二号ロの改正規定、同法第四十四条の二の改正規定、同法第五十二条の二第一項及び第五十三条第一項第二号の改正規定、同法第六十八条の十五の五第一項の改正規定（「第十三条第一項」を「第十九条第一項」に改める部分及び「第十三条第三項」を「第十九条第三項」に、「第十四条第一項」を「第二十条第一項」に改める部分に限る。）、同法第六十八条の十五の六第二項第二号ロの改正規定、同法第六十八条の二十から第六十八条の二十三までの改正規定、同法第六十八条の四十第一項及び第六十八条の四十二第一項第二号の改正規定並びに同法第八十条第三項の改正規定並びに附則第三十三条、第五十二条第三項、第六十九条第三項及び第百十三条（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第九条第三項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）に限る。）の規定 suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-2 the provisions of Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "retirement income" with "retirement income, etc."), the provisions amending Article 10-5-2, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 10-5-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 10-5-4, paragraph (2), item (ii), sub-item (b) of that Act, the provisions adding one Article after Article 11-3 of that Act, the provisions amending the title of Chapter II, Section 3 of that Act, the provisions amending Article 29-2 of that Act (including its caption), the provisions amending Article 37-12-2, paragraph (2), item (vii) of that Act, the provisions amending Article 42-2-2, paragraphs (1) through (3) of that Act (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)" and the part replacing "Article 29-2, paragraphs (8) through (12)" with "Article 29-2, paragraphs (9) through (13)"), the provisions amending Article 42-3, paragraph (4), item (ii) of that Act (excluding the part replacing "Article 37-14, paragraph (30)" with "Article 37-14, paragraph (35)"), the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 29-2, paragraph (8)" with "Article 29-2, paragraph (9)"), the provisions amending Article 42-12-3, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 42-12-5, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 52-2, paragraph (1) and Article 53, paragraph (1), item (ii) of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 13, paragraph (1)" with "Article 19, paragraph (1)" and the part replacing "Article 13, paragraph (3)" with "Article 19, paragraph (3)" and "Article 14, paragraph (1)" with "Article 20, paragraph (1)"), the provisions amending Article 68-15-6, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Articles 68-20 through 68-23 of that Act, the provisions amending Article 68-40, paragraph (1) and Article 68-42, paragraph (1), item (ii) of that Act and the provisions amending Article 80, paragraph (3) of that Act, and the provisions of Article 33, Article 52, paragraph (3), Article 69, paragraph (3) and Article 113 (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 (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)")) of the Supplementary Provisions; machine translation, not official **十七** 第十一条中租税特別措置法第三十四条の二第二項第二十五号の改正規定（「買い取られる場合」の下に「（前条第二項第七号に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、同法第六十五条の四第一項第二十五号の改正規定（「買い取られる場合」の下に「（前条第一項第七号に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、同法第七十条の四の二の改正規定、同法第七十条の六の二第一項の改正規定及び同法第七十七条の改正規定（「第四条第四項第一号」を「第四条第三項第一号」に改める部分に限る。）並びに附則第三十四条第五項、第五十五条第三項、第七十二条第三項並びに第七十九条第九項及び第十項の規定　農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号に掲げる規定の施行の日 suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17 the provisions of Article 11 amending Article 34-2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation (excluding the part adding "(excluding the case where it falls under the case listed in paragraph (2), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act (excluding the part adding "(excluding the case where it falls under the case listed in paragraph (1), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 70-4-2 of that Act, the provisions amending Article 70-6-2, paragraph (1) of that Act and the provisions amending Article 77 of that Act (limited to the part replacing "Article 4, paragraph (4), item (i)" with "Article 4, paragraph (3), item (i)"), and the provisions of Article 34, paragraph (5), Article 55, paragraph (3), Article 72, paragraph (3) and Article 79, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) come into effect. machine translation, not official --- ## Cites - suppl-4311-6/art-1/par-1/item-1: 附則第八十三条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4311-6/art-83 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83 - suppl-4311-6/art-1/par-1/item-2: 附則第三十四条第一項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4311-6/art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-1 - suppl-4311-6/art-1/par-1/item-2: 第二項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4311-6/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-2 - suppl-4311-6/art-1/par-1/item-5/sub-2: 第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-4311-6/art-81 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-81 - suppl-4311-6/art-1/par-1/item-5/sub-2: 附則第八十条 → 租税特別措置法 附則第八十条 (Supplementary Provisions, Article 80), suppl-4311-6/art-80 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-80 - suppl-4311-6/art-1/par-1/item-6/sub-2: 附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4311-6/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44 - suppl-4311-6/art-1/par-1/item-7/sub-2: 第五十七条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4311-6/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57 - suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十三条 → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4311-6/art-73 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73 - suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十四条 → 租税特別措置法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4311-6/art-74 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74 - suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4311-6/art-77 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-77 - suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十九条第八項 → 租税特別措置法 附則第七十九条第八項 (Supplementary Provisions, Article 79, paragraph (8)), suppl-4311-6/art-79/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8 - suppl-4311-6/art-1/par-1/item-7/sub-2: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4311-6/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61 - suppl-4311-6/art-1/par-1/item-7/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-4311-6/art-56 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56 - suppl-4311-6/art-1/par-1/item-9/sub-1: 附則第四十二条 → 租税特別措置法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-4311-6/art-42 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42 - suppl-4311-6/art-1/par-1/item-9/sub-1: 第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4311-6/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45 - suppl-4311-6/art-1/par-1/item-11/sub-2: 第三十八条第一項 → 租税特別措置法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4311-6/art-38/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-1 - suppl-4311-6/art-1/par-1/item-11/sub-2: 第七十九条第六項 → 租税特別措置法 附則第七十九条第六項 (Supplementary Provisions, Article 79, paragraph (6)), suppl-4311-6/art-79/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-6 - suppl-4311-6/art-1/par-1/item-11/sub-2: 第二項 → 租税特別措置法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4311-6/art-38/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-2 - suppl-4311-6/art-1/par-1/item-11/sub-2: 附則第三十七条第一項 → 租税特別措置法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-4311-6/art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-1 - suppl-4311-6/art-1/par-1/item-15/sub-2: 第七十二条第二項 → 租税特別措置法 附則第七十二条第二項 (Supplementary Provisions, Article 72, paragraph (2)), suppl-4311-6/art-72/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-2 - suppl-4311-6/art-1/par-1/item-15/sub-2: 附則第三十四条第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4311-6/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4 - suppl-4311-6/art-1/par-1/item-15/sub-2: 第五十五条第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4311-6/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2 - suppl-4311-6/art-1/par-1/item-16/sub-2: 第六十九条第三項 → 租税特別措置法 附則第六十九条第三項 (Supplementary Provisions, Article 69, paragraph (3)), suppl-4311-6/art-69/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-3 - suppl-4311-6/art-1/par-1/item-16/sub-2: 附則第三十三条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4311-6/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33 - suppl-4311-6/art-1/par-1/item-16/sub-2: 第五十二条第三項 → 租税特別措置法 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4311-6/art-52/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-3 - suppl-4311-6/art-1/par-1/item-17: 附則第三十四条第五項 → 租税特別措置法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-4311-6/art-34/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-5 - suppl-4311-6/art-1/par-1/item-17: 農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5011-12/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-12/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12/art-1/par-1/item-2 - suppl-4311-6/art-1/par-1/item-17: 第五十五条第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4311-6/art-55/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-3 - suppl-4311-6/art-1/par-1/item-17: 第七十九条第九項 → 租税特別措置法 附則第七十九条第九項 (Supplementary Provisions, Article 79, paragraph (9)), suppl-4311-6/art-79/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-9 - suppl-4311-6/art-1/par-1/item-17: 第十項 → 租税特別措置法 附則第七十九条第十項 (Supplementary Provisions, Article 79, paragraph (10)), suppl-4311-6/art-79/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-10 - suppl-4311-6/art-1/par-1/item-17: 第七十二条第三項 → 租税特別措置法 附則第七十二条第三項 (Supplementary Provisions, Article 72, paragraph (3)), suppl-4311-6/art-72/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-3 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十三条第一項（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33/par-1 - 租税特別措置法 附則第三十四条第四項（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-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4 - 租税特別措置法 附則第三十四条第五項（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-4311-6/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-5 - 租税特別措置法 附則第五十五条第二項（法人の資産の譲渡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-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2 - 租税特別措置法 附則第五十五条第三項（法人の資産の譲渡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-4311-6/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-3 - 租税特別措置法 附則第七十二条第二項（連結法人の資産の譲渡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-4311-6/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-2 - 租税特別措置法 附則第七十二条第三項（連結法人の資産の譲渡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-4311-6/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-3 - 租税特別措置法 附則第七十九条第九項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-9 - 租税特別措置法 附則第七十九条第十項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-10 - 租税特別措置法 附則第百十五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115/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-20261007T211206-604, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-605, 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