# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条 (Supplementary Provisions, Article 70) - 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: 第七十条 (Supplementary Provisions, Article 70)（非居住者の内部取引に係る課税の特例に関する経過措置） — address `suppl-5021-8/art-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-5021-8/art-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-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. --- ### 第七十条（非居住者の内部取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents caption: machine translation, not official suppl-5021-8/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-70 **第一項** 新租税特別措置法第四十条の三の三第十六項及び第十九項の規定は、施行日以後に同条第十六項各号に定める期限又は日が到来する所得税について適用し、施行日前に旧租税特別措置法第四十条の三の三第十六項各号に定める期限又は日が到来した所得税については、なお従前の例による。 suppl-5021-8/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-70/par-1 The provisions of Article 40-3-3, paragraphs (16) and (19) of the New Act on Special Measures Concerning Taxation apply to income tax for which the time limit or date specified in the items of paragraph (16) of that Article arrives on or after the Effective Date, and the provisions then in force continue to govern income tax for which the time limit or date specified in the items of Article 40-3-3, paragraph (16) of the Former Act on Special Measures Concerning Taxation arrived before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-70/par-1: 第十九項 → 租税特別措置法 第四十条の三の三第十九項 (Article 40-3-3, paragraph (19)), art-40-3-3/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-19 - suppl-5021-8/art-70/par-1: 新租税特別措置法第四十条の三の三第十六項 → 租税特別措置法 第四十条の三の三第十六項 (Article 40-3-3, paragraph (16)), art-40-3-3/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-16 --- ## 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-20261007T211206-614, 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