# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十八条 (Supplementary Provisions, Article 138) - 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: 第百三十八条 (Supplementary Provisions, Article 138)（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-5021-8/art-138` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-138 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138 - 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. --- ### 第百三十八条（所得税法等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 Income Tax Act, etc. caption: machine translation, not official suppl-5021-8/art-138 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-138 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138 **第一項** suppl-5021-8/art-138/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138/par-1 **第五項** 施行日から附則第一条第九号に定める日の前日までの間における新平成三十年改正法附則第八十九条第三項、第百三条第二項及び第百五条第三項の規定の適用については、新平成三十年改正法附則第八十九条第三項中「第四十二条の十二の五の二第六項」とあるのは「第四十二条の十二の五第七項」と、新平成三十年改正法附則第百三条第二項中「、第六十八条の十五の六第七項若しくは第六十八条の十五の六の二第七項」とあるのは「若しくは第六十八条の十五の六第七項」と、新平成三十年改正法附則第百五条第三項中「第六十八条の十五の六の二第七項」とあるのは「第六十八条の十五の六第七項」とする。 suppl-5021-8/art-138/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-138/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-138/par-5 With regard to the application of the provisions of Article 89, paragraph (3), Article 103, paragraph (2) and Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase "Article 42-12-5-2, paragraph (6)" in Article 89, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act is deemed to be replaced with "Article 42-12-5, paragraph (7)", the phrase ", Article 68-15-6, paragraph (7) or Article 68-15-6-2, paragraph (7)" in Article 103, paragraph (2) of the Supplementary Provisions of the New 2018 Amendment Act with "or Article 68-15-6, paragraph (7)", and the phrase "Article 68-15-6-2, paragraph (7)" in Article 105, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act with "Article 68-15-6, paragraph (7)". machine translation, not official --- ## Cites - suppl-5021-8/art-138/par-5: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 ## 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五号ネ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-13 --- ## 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-20261007T211206-625, 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