# 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-5031-11/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-5031-11/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1</sup>

**第一項**  この法律は、令和三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。
<sup>suppl-5031-11/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第七条中租税特別措置法第六十六条の五の二の改正規定及び同法第六十八条の八十九の二の改正規定並びに附則第五十五条及び第七十一条の規定　令和三年三月三十一日
  <sup>suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-1</sup>
  the provisions in Article 7 amending Article 66-5-2 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-89-2 of that Act, and the provisions of Articles 55 and 71 of the Supplementary Provisions: March 31, 2021;
  <sup>machine translation, not official</sup>

  **二**  第七条中租税特別措置法第九十条の十第二項の改正規定、同法第九十条の十二の改正規定（同条第一項第三号に係る部分、同項第四号イ（２）に係る部分（「エネルギーの使用の合理化等に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分に限る。）、同項第六号イに係る部分及び同条第五項に係る部分（「の記載事項」を「に記録された事項」に改める部分に限る。）を除く。）及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第八十一条の規定　令和三年五月一日
  <sup>suppl-5031-11/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-2</sup>
  the provisions in Article 7 amending Article 90-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-12 of that Act (excluding the part concerning paragraph (1), item (iii) of that Article, the part concerning item (iv), (a), 2. of that paragraph (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the part concerning item (vi), (a) of that paragraph and the part concerning paragraph (5) of that Article (limited to the part replacing "the matters stated in" with "the matters recorded in")) and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Article 81 of the Supplementary Provisions: May 1, 2021;
  <sup>machine translation, not official</sup>

  **三**  略
  <sup>suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  第七条中租税特別措置法第八十八条の二第一項の改正規定（「一万三千五百円」を「一万四千五百円」に改める部分に限る。）並びに附則第七十九条及び第百二十四条の規定　令和三年十月一日
  <sup>suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-4</sup>
  the provisions in Article 7 amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "13,500 yen" with "14,500 yen"), and the provisions of Articles 79 and 124 of the Supplementary Provisions: October 1, 2021;
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年一月一日
  <sup>suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第一条の規定（同条中所得税法第九条の改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第四十五条第一項の改正規定、同法第七十八条第二項第三号の改正規定、同法第百九十六条第一項の改正規定、同法第百九十八条の改正規定、同法第二百三条の改正規定（同条第一項第二号及び第四号に係る部分を除く。）及び同法第二百三条の六の改正規定を除く。）並びに附則第五条、第七条、第九条、第百二十二条、第百二十三条及び第百二十六条（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第七条の改正規定及び同法附則第五十八条の改正規定に限る。）の規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-1</sup>
    the provisions of Article 1 (excluding, among the provisions of that Article, the provision amending Article 9 of the Income Tax Act, the provision amending Article 10 of that Act, the provision amending Article 11 of that Act, the provision amending Article 45, paragraph (1) of that Act, the provision amending Article 78, paragraph (2), item (iii) of that Act, the provision amending Article 196, paragraph (1) of that Act, the provision amending Article 198 of that Act, the provision amending Article 203 of that Act (excluding the parts concerning paragraph (1), items (ii) and (iv) of that Article) and the provision amending Article 203-6 of that Act), and the provisions of Article 5, Article 7, Article 9, Article 122, Article 123 and Article 126 (limited to the provision amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provision amending Article 58 of the Supplementary Provisions of that Act) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロからニまで**  略
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-2</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第七条中租税特別措置法第九条の三の二第六項の改正規定、同法第二十五条の二第四項第一号の改正規定、同法第三十七条の十一の四第三項の改正規定、同法第三十七条の十二の二第九項の改正規定、同法第四十一条の十五第五項の改正規定、同法第四十一条の十七の改正規定及び同法第八十七条の六第十一項の改正規定並びに附則第三十四条、第三十六条第三項、第三十八条及び第七十八条の規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-3</sup>
    the provisions in Article 7 amending Article 9-3-2, paragraph (6) of the Act on Special Measures Concerning Taxation, the provisions amending Article 25-2, paragraph (4), item (i) of that Act, the provisions amending Article 37-11-4, paragraph (3) of that Act, the provisions amending Article 37-12-2, paragraph (9) of that Act, the provisions amending Article 41-15, paragraph (5) of that Act, the provisions amending Article 41-17 of that Act and the provisions amending Article 87-6, paragraph (11) of that Act, and the provisions of Article 34, Article 36, paragraph (3), Article 38 and Article 78 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ヘからリまで**  略
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-4</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヌ**  第十八条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第七十条第二項の改正規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-5</sup>
    the provisions in Article 18 amending Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018).
    <sup>machine translation, not official</sup>

  **六**  略
  <sup>suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和四年四月一日
  <sup>suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第七条中租税特別措置法第二十四条の二第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第六十一条の二第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第六十八条の六十四第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第七十条の二の三第一項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）及び同法第七十条の四第十項第三号の改正規定並びに附則第三十三条、第五十一条及び第六十七条の規定
    <sup>suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-2</sup>
    the provisions in Article 7 amending Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 61-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 68-64, paragraph (1) of that Act (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 70-2-3, paragraph (1) of that Act (limited to the part replacing "20 years of age" with "18 years of age") and the provisions amending Article 70-4, paragraph (10), item (iii) of that Act, and the provisions of Articles 33, 51 and 67 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **八**  第七条中租税特別措置法第九十条の十二第一項第六号イの改正規定　令和四年五月一日
  <sup>suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-8</sup>
  the provisions in Article 7 amending Article 90-12, paragraph (1), item (vi), (a) of the Act on Special Measures Concerning Taxation: May 1, 2022;
  <sup>machine translation, not official</sup>

  **九**  略
  <sup>suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第七条中租税特別措置法第十条の五の三第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第十条の五の四の二第七項の改正規定、同条を同法第十条の五の五とし、同条の次に一条を加える改正規定、同法第十条の六第一項第十三号の改正規定、同条第六項の改正規定（「第十条第九項」を「第十条第十項」に改める部分を除く。）、同法第十九条第一号の改正規定（「第十条の五の四の二」を「第十条の五の五、第十条の五の六」に改める部分に限る。）、同法第四十二条の四第八項第二号イの改正規定（「並びに第四十二条の十二の五の二第二項」を「、第四十二条の十二の六第二項並びに第四十二条の十二の七第四項から第六項まで」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（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第四十二条の十二の五の二第六項の改正規定、同条を同法第四十二条の十二の六とし、同条の次に一条を加える改正規定、同法第四十二条の十三第一項第十七号の改正規定、同条第八項の改正規定、同法第五十二条の二の改正規定（同条第一項中「で第四十二条の五第一項」を「又は繰延資産で」に改め、「、第四十二条の十二の三第一項」を削る部分を除く。）、同法第五十二条の三第五項の改正規定、同法第五十三条第一項第二号の改正規定（「第四十二条の十二の五の二」を「第四十二条の十二の六、第四十二条の十二の七」に改める部分に限る。）、同法第五十五条の次に一条を加える改正規定、同法第五十六条の改正規定、同法第五十七条の四第九項の改正規定、同法第五十七条の四の二第六項、第五十七条の五第十一項、第五十七条の六第七項、第五十七条の七第九項、第五十七条の七の二第八項、第五十七条の八第九項及び第五十八条第八項の改正規定、同法第六十一条の二第六項の改正規定、同法第六十六条の七第十項の改正規定（「又は第四十二条の十二の五の二第六項」を「、第四十二条の十二の六第六項又は第四十二条の十二の七第十項」に改める部分に限る。）、同法第六十六条の九の三第九項の改正規定（「又は第四十二条の十二の五の二第六項」を「、第四十二条の十二の六第六項又は第四十二条の十二の七第十項」に改める部分に限る。）、同法第六十六条の十二の前に一条を加える改正規定、同法第六十六条の十三第十項の改正規定、同法第六十八条の三の四第一項の改正規定、同条第三項の改正規定、同法第六十八条の九第八項第二号イの改正規定（「、次条第二項」及び「、第六十八条の十五の四第二項、第三項及び第五項」を削る部分を除く。）、同法第六十八条の十五の五第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第六十八条の十五の七の改正規定、同法第六十八条の十五の八第八項の改正規定、同法第六十八条の四十の改正規定（同条第一項中「で第六十八条の十第一項」を「又は繰延資産で」に改め、「、第六十八条の十五の四第一項」を削る部分を除く。）、同法第六十八条の四十一第五項の改正規定、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十五の六の二」の下に「、第六十八条の十五の七」を加える部分に限る。）、同法第六十八条の四十四及び第六十八条の四十五の改正規定、同法第六十八条の四十六第五項の改正規定、同法第六十八条の五十四第七項、第六十八条の五十四の二第五項、第六十八条の五十五第十二項、第六十八条の五十六第八項、第六十八条の五十七第七項、第六十八条の五十七の二第六項、第六十八条の五十八第八項及び第六十八条の六十一第七項の改正規定、同法第六十八条の六十四第五項の改正規定、同法第六十八条の九十一第九項の改正規定（「又は第六十八条の十五の六の二第七項」を「、第六十八条の十五の六の二第七項又は第六十八条の十五の七第十一項」に改める部分に限る。）、同法第六十八条の九十三の三第九項の改正規定（「又は第六十八条の十五の六の二第七項」を「、第六十八条の十五の六の二第七項又は第六十八条の十五の七第十一項」に改める部分に限る。）、同法第六十八条の九十六の次に一条を加える改正規定、同法第六十八条の九十八第八項の改正規定、同法第七十条の六の八第二項第二号ロ及び第二十七項、第七十条の七第二項第四号及び第三十五項並びに第七十条の七の五第二項第二号及び第二十六項の改正規定並びに同法第八十条第一項の改正規定（「若しくは第二十四条第一項の認定又は同法第二十六条第二項に規定する認定特別事業再編計画に係る同法第二十五条第一項若しくは第二十六条第一項」を「又は第二十四条第一項」に改める部分に限る。）
    <sup>suppl-5031-11/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-1</sup>
    the provisions in Article 7 amending Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 10-5-4-2, paragraph (7) of that Act, the provisions renumbering that Article as Article 10-5-5 of that Act and adding one Article after that Article, the provisions amending Article 10-6, paragraph (1), item (xiii) of that Act, the provisions amending paragraph (6) of that Article (excluding the part replacing "Article 10, paragraph (9)" with "Article 10, paragraph (10)"), the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-5-4-2" with "Article 10-5-5, Article 10-5-6"), the provisions amending Article 42-4, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 42-12-5-2, paragraph (2)" with ", Article 42-12-6, paragraph (2) and Article 42-12-7, paragraphs (4) through (6)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 42-12-5-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 42-12-6 of that Act and adding one Article after that Article, the provisions amending Article 42-13, paragraph (1), item (xvii) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 52-2 of that Act (excluding the part in paragraph (1) of that Article replacing "in Article 42-5, paragraph (1)" with "or deferred assets in" and deleting ", Article 42-12-3, paragraph (1)"), the provisions amending Article 52-3, paragraph (5) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-12-5-2" with "Article 42-12-6, Article 42-12-7"), the provisions adding one Article after Article 55 of that Act, the provisions amending Article 56 of that Act, the provisions amending Article 57-4, paragraph (9) of that Act, the provisions amending Article 57-4-2, paragraph (6), Article 57-5, paragraph (11), Article 57-6, paragraph (7), Article 57-7, paragraph (9), Article 57-7-2, paragraph (8), Article 57-8, paragraph (9) and Article 58, paragraph (8) of that Act, the provisions amending Article 61-2, paragraph (6) of that Act, the provisions amending Article 66-7, paragraph (10) of that Act (limited to the part replacing "or Article 42-12-5-2, paragraph (6)" with ", Article 42-12-6, paragraph (6) or Article 42-12-7, paragraph (10)"), the provisions amending Article 66-9-3, paragraph (9) of that Act (limited to the part replacing "or Article 42-12-5-2, paragraph (6)" with ", Article 42-12-6, paragraph (6) or Article 42-12-7, paragraph (10)"), the provisions adding one Article before Article 66-12 of that Act, the provisions amending Article 66-13, paragraph (10) of that Act, the provisions amending Article 68-3-4, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending Article 68-9, paragraph (8), item (ii), (a) of that Act (excluding the part deleting ", paragraph (2) of the following Article" and ", Article 68-15-4, paragraphs (2), (3) and (5)"), the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 68-15-7 of that Act, the provisions amending Article 68-15-8, paragraph (8) of that Act, the provisions amending Article 68-40 of that Act (excluding the part in paragraph (1) of that Article replacing "in Article 68-10, paragraph (1)" with "or deferred assets in" and deleting ", Article 68-15-4, paragraph (1)"), the provisions amending Article 68-41, paragraph (5) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-15-7" after "Article 68-15-6-2"), the provisions amending Articles 68-44 and 68-45 of that Act, the provisions amending Article 68-46, paragraph (5) of that Act, the provisions amending Article 68-54, paragraph (7), Article 68-54-2, paragraph (5), Article 68-55, paragraph (12), Article 68-56, paragraph (8), Article 68-57, paragraph (7), Article 68-57-2, paragraph (6), Article 68-58, paragraph (8) and Article 68-61, paragraph (7) of that Act, the provisions amending Article 68-64, paragraph (5) of that Act, the provisions amending Article 68-91, paragraph (9) of that Act (limited to the part replacing "or Article 68-15-6-2, paragraph (7)" with ", Article 68-15-6-2, paragraph (7) or Article 68-15-7, paragraph (11)"), the provisions amending Article 68-93-3, paragraph (9) of that Act (limited to the part replacing "or Article 68-15-6-2, paragraph (7)" with ", Article 68-15-6-2, paragraph (7) or Article 68-15-7, paragraph (11)"), the provisions adding one Article after Article 68-96 of that Act, the provisions amending Article 68-98, paragraph (8) of that Act, the provisions amending Article 70-6-8, paragraph (2), item (ii), (b) and paragraph (27), Article 70-7, paragraph (2), item (iv) and paragraph (35), and Article 70-7-5, paragraph (2), item (ii) and paragraph (26) of that Act, and the provisions amending Article 80, paragraph (1) of that Act (limited to the part replacing "or the certification under Article 24, paragraph (1), or Article 25, paragraph (1) or Article 26, paragraph (1) of that Act pertaining to a certified special business restructuring plan prescribed in Article 26, paragraph (2) of that Act" with "or Article 24, paragraph (1)");
    <sup>machine translation, not official</sup>

    **ロ**  略
    <sup>suppl-5031-11/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-2</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第十九条中所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の改正規定（租税特別措置法第四十二条の四第八項第二号イの改正規定に係る部分（「第四十二条の十二の五の二第二項」を「第四十二条の十二の七第四項から第六項まで」に改める部分に限る。）、同法第四十二条の十二の五の改正規定の次に次のように加える部分、同法第五十二条の二第五項の改正規定に係る部分、同法第五十五条の改正規定の次に次のように加える部分、同法第五十六条の改正規定に係る部分、同法第五十七条の四第九項の改正規定、同法第五十七条の四の二第六項の改正規定、同法第五十七条の五第十一項の改正規定、同法第五十七条の六第七項の改正規定、同法第五十七条の七第九項の改正規定、同法第五十七条の七の二第八項の改正規定及び同法第五十七条の八第九項の改正規定に係る部分、同法第六十一条の二第六項を同条第五項とする改正規定に係る部分並びに同法第六十六条の十三の改正規定の前に次のように加える部分に限る。）、所得税法等の一部を改正する法律（令和二年法律第八号）第二十三条の改正規定（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十八条の三第六項の改正規定に係る部分及び同法第十八条の八第七項の改正規定に係る部分に限る。）、所得税法等の一部を改正する法律（令和二年法律第八号）附則第百十八条第五項の改正規定（「第六十八条の十五の六の二第一項」の下に「、第六十八条の十五の七第一項から第三項まで」を加える部分に限る。）、同条第九項の改正規定、同法附則第百十九条の改正規定及び同法附則第百二十七条の次に一条を加える改正規定
    <sup>suppl-5031-11/art-1/par-1/item-10/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-3</sup>
    the provisions in Article 19 amending Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions amending Article 42-4, paragraph (8), item (ii), (a) of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 42-12-5-2, paragraph (2)" with "Article 42-12-7, paragraphs (4) through (6)"), the part adding the following after the provisions amending Article 42-12-5 of that Act, the part concerning the provisions amending Article 52-2, paragraph (5) of that Act, the part adding the following after the provisions amending Article 55 of that Act, the part concerning the provisions amending Article 56 of that Act, the part concerning the provisions amending Article 57-4, paragraph (9) of that Act, the provisions amending Article 57-4-2, paragraph (6) of that Act, the provisions amending Article 57-5, paragraph (11) of that Act, the provisions amending Article 57-6, paragraph (7) of that Act, the provisions amending Article 57-7, paragraph (9) of that Act, the provisions amending Article 57-7-2, paragraph (8) of that Act and the provisions amending Article 57-8, paragraph (9) of that Act, the part concerning the provisions renumbering Article 61-2, paragraph (6) of that Act as paragraph (5) of that Article, and the part adding the following before the provisions amending Article 66-13 of that Act), the provisions amending Article 23 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions amending Article 18-3, paragraph (6) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the part concerning the provisions amending Article 18-8, paragraph (7) of that Act), the provisions amending Article 118, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part adding ", Article 68-15-7, paragraphs (1) through (3)" after "Article 68-15-6-2, paragraph (1)"), the provisions amending paragraph (9) of that Article, the provisions amending Article 119 of the Supplementary Provisions of that Act and the provisions adding one Article after Article 127 of the Supplementary Provisions of that Act.
    <sup>machine translation, not official</sup>

  **十一**  第七条中租税特別措置法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、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第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第六十六条の十三第一項の改正規定、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第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第六十八条の九十八第一項の改正規定、同法第八十条第一項の改正規定（「第二条第十一項」を「第二条第十七項」に改める部分に限る。）、同条第二項の改正規定及び同条第三項の改正規定並びに附則第五十八条、第七十四条及び第七十六条第一項の規定　産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11</sup>
  the provisions in Article 7 amending Article 10-5-4, paragraph (2), item (ii), (b) of the Act on Special Measures Concerning Taxation, the provisions amending Article 11-3, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 42-12-5, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 44-2, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 66-13, paragraph (1) of that Act, the provisions amending Article 68-15-6, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 68-20, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 68-98, paragraph (1) of that Act, the provisions amending Article 80, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (11)" with "Article 2, paragraph (17)"), the provisions amending paragraph (2) of that Article and the provisions amending paragraph (3) of that Article, and the provisions of Article 58, Article 74 and Article 76, paragraph (1) 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 Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) come into effect;
  <sup>machine translation, not official</sup>

  **十二**  第七条中租税特別措置法第三十一条の二第二項第十号の改正規定、同法第三十四条の二第二項第二十二号の二の改正規定、同法第六十二条の三第四項第十号の改正規定及び同法第六十五条の四第一項第二十二号の二の改正規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-12</sup>
  the provisions in Article 7 amending Article 31-2, paragraph (2), item (x) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xxii)-2 of that Act, the provisions amending Article 62-3, paragraph (4), item (x) of that Act and the provisions amending Article 65-4, paragraph (1), item (xxii)-2 of that Act: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) come into effect;
  <sup>machine translation, not official</sup>

  **十三**  次に掲げる規定　マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-13</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第七条中租税特別措置法第三十三条第三項第三号の改正規定、同法第三十三条の三の改正規定、同法第三十九条第七項の改正規定、同法第六十二条の三第四項第三号の改正規定、同法第六十三条第三項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二第一項の改正規定、同法第六十五条の五の二第七項第二号イの改正規定、同法第六十五条の七第十六項第一号イの改正規定、同法第六十五条の九の改正規定（「第六号」を「第七号」に改める部分に限る。）、同法第六十六条の二第十四項第二号イの改正規定、同法第六十八条の六十九第三項第三号の改正規定、同法第六十八条の七十二の改正規定、同法第六十八条の七十三第一項及び第六十八条の七十六の二第七項第二号イの改正規定、同法第六十八条の七十八第十六項第一号イの改正規定、同法第六十八条の八十の改正規定（「第六号」を「第七号」に改める部分に限る。）、同法第六十八条の八十五第十四項第二号イの改正規定並びに同法第七十六条の改正規定
    <sup>suppl-5031-11/art-1/par-1/item-13/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-13/sub-1</sup>
    the provisions in Article 7 amending Article 33, paragraph (3), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3 of that Act, the provisions amending Article 39, paragraph (7) of that Act, the provisions amending Article 62-3, paragraph (4), item (iii) of that Act, the provisions amending Article 63, paragraph (3), item (iii) of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 65-2, paragraph (1) of that Act, the provisions amending Article 65-5-2, paragraph (7), item (ii), (a) of that Act, the provisions amending Article 65-7, paragraph (16), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act (limited to the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 66-2, paragraph (14), item (ii), (a) of that Act, the provisions amending Article 68-69, paragraph (3), item (iii) of that Act, the provisions amending Article 68-72 of that Act, the provisions amending Article 68-73, paragraph (1) and Article 68-76-2, paragraph (7), item (ii), (a) of that Act, the provisions amending Article 68-78, paragraph (16), item (i), (a) of that Act, the provisions amending Article 68-80 of that Act (limited to the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 68-85, paragraph (14), item (ii), (a) of that Act and the provisions amending Article 76 of that Act.
    <sup>machine translation, not official</sup>

  **十四**  削除
  <sup>suppl-5031-11/art-1/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-14</sup>

  **十五**  次に掲げる規定　新型コロナウイルス感染症等の影響による社会経済情勢の変化に対応して金融の機能の強化及び安定の確保を図るための銀行法等の一部を改正する法律（令和三年法律第四十六号）の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15</sup>
  the following provisions: the date on which the Act Partially Amending the Banking Act, etc. to Strengthen Financial Functions and Ensure Stability in Response to Changes in Socioeconomic Conditions Caused by the Impact of the Novel Coronavirus Infection, etc. (Act No. 46 of 2021) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第七条中租税特別措置法第六十六条の十一の二第一項の改正規定、同条第二項の改正規定（「第六十六条の十一の二第二項」を「第六十六条の十一の三第二項」に改める部分に限る。）、同条第五項の改正規定、同条を同法第六十六条の十一の三とする改正規定、同法第六十六条の十一の次に一条を加える改正規定、同法第六十八条の九十五の次に一条を加える改正規定及び同法第六十八条の九十六第一項の改正規定（「第六十六条の十一の二第二項」を「第六十六条の十一の三第二項」に改める部分に限る。）
    <sup>suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-1</sup>
    the provisions in Article 7 amending Article 66-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 66-11-2, paragraph (2)" with "Article 66-11-3, paragraph (2)"), the provisions amending paragraph (5) of that Article, the provisions renumbering that Article as Article 66-11-3 of that Act, the provisions adding one Article after Article 66-11 of that Act, the provisions adding one Article after Article 68-95 of that Act and the provisions amending Article 68-96, paragraph (1) of that Act (limited to the part replacing "Article 66-11-2, paragraph (2)" with "Article 66-11-3, paragraph (2)");
    <sup>machine translation, not official</sup>

    **ロ及びハ**  略
    <sup>suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-2</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十九条中所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の改正規定（租税特別措置法第六十六条の十一の二第五項を削る改正規定に係る部分に限る。）
    <sup>suppl-5031-11/art-1/par-1/item-15/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-3</sup>
    the provisions in Article 19 amending Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions deleting Article 66-11-2, paragraph (5) of the Act on Special Measures Concerning Taxation).
    <sup>machine translation, not official</sup>

  **十六**  第七条中租税特別措置法第八十条第一項の改正規定（「に係るものであつて同法」を「（造船法（昭和二十五年法律第百二十九号）第十五条の規定により当該認定があつたものとみなされる場合における当該認定を含む。）に係るものであつて産業競争力強化法」に改める部分に限る。）及び附則第七十六条第二項の規定　海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16</sup>
  the provisions in Article 7 amending Article 80, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "pertaining thereto, and under that Act" with "(including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950)) pertaining thereto, and under the Act on Strengthening Industrial Competitiveness"), and the provisions of Article 76, paragraph (2) 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 Marine Transportation Act, etc. to Strengthen the Foundation of the Maritime Industry (Act No. 43 of 2021) come into effect;
  <sup>machine translation, not official</sup>

  **十七**  第七条中租税特別措置法第八十条の二の次に一条を加える改正規定及び附則第七十六条第三項の規定　良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律（令和三年法律第四十九号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17</sup>
  the provisions in Article 7 adding one Article after Article 80-2 of the Act on Special Measures Concerning Taxation, and the provisions of Article 76, paragraph (3) 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 Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) come into effect;
  <sup>machine translation, not official</sup>

  **十八**  第七条中租税特別措置法第九十条の十二第五項の改正規定（「の記載事項」を「に記録された事項」に改める部分に限る。）　道路運送車両法の一部を改正する法律（令和元年法律第十四号）附則第一条第六号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-18</sup>
  the provisions in Article 7 amending Article 90-12, paragraph (5) of the Act on Special Measures Concerning Taxation (limited to the part replacing "the matters stated in" with "the matters recorded in"): the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) come into effect.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-5031-11/art-1/par-1/item-1: 附則第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-5031-11/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-55
- suppl-5031-11/art-1/par-1/item-1: 第七十一条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-5031-11/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71
- suppl-5031-11/art-1/par-1/item-2: 附則第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-5031-11/art-81 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81
- suppl-5031-11/art-1/par-1/item-4: 附則第七十九条 → 租税特別措置法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-5031-11/art-79 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79
- suppl-5031-11/art-1/par-1/item-5/sub-3: 第三十八条 → 租税特別措置法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-5031-11/art-38 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38
- suppl-5031-11/art-1/par-1/item-5/sub-3: 第三十六条第三項 → 租税特別措置法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-5031-11/art-36/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-3
- suppl-5031-11/art-1/par-1/item-5/sub-3: 第七十八条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5031-11/art-78 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78
- suppl-5031-11/art-1/par-1/item-5/sub-3: 附則第三十四条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-5031-11/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34
- suppl-5031-11/art-1/par-1/item-7/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-5031-11/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33
- suppl-5031-11/art-1/par-1/item-7/sub-2: 第六十七条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-5031-11/art-67 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-67
- suppl-5031-11/art-1/par-1/item-7/sub-2: 第五十一条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-5031-11/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-51
- suppl-5031-11/art-1/par-1/item-11: 附則第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-5031-11/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58
- suppl-5031-11/art-1/par-1/item-11: 第七十四条 → 租税特別措置法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-5031-11/art-74 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74
- suppl-5031-11/art-1/par-1/item-11: 第七十六条第一項 → 租税特別措置法 附則第七十六条第一項 (Supplementary Provisions, Article 76, paragraph (1)), suppl-5031-11/art-76/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1
- suppl-5031-11/art-1/par-1/item-11: 産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）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-5031-70/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-2
- suppl-5031-11/art-1/par-1/item-16: 造船法（昭和二十五年法律第百二十九号）第十五条 → e-Gov law 325AC0000000129, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-5031-11/art-1/par-1/item-16: 附則第七十六条第二項 → 租税特別措置法 附則第七十六条第二項 (Supplementary Provisions, Article 76, paragraph (2)), suppl-5031-11/art-76/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2
- suppl-5031-11/art-1/par-1/item-17: 附則第七十六条第三項 → 租税特別措置法 附則第七十六条第三項 (Supplementary Provisions, Article 76, paragraph (3)), suppl-5031-11/art-76/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3
- suppl-5031-11/art-1/par-1/item-18: 道路運送車両法の一部を改正する法律（令和元年法律第十四号）附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5011-14/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14/art-1/par-1/item-6

## Cited by

24 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第二十九条第一項（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29/par-1
- 租税特別措置法 附則第三十一条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-2
- 租税特別措置法 附則第三十二条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-3
- 租税特別措置法 附則第三十二条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-6
- 租税特別措置法 附則第三十二条第九項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-9
- 租税特別措置法 附則第四十六条第二項（沖縄の特定地域において工業用機械等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-2
- 租税特別措置法 附則第四十八条第一項（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48/par-1
- 租税特別措置法 附則第四十九条第一項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49/par-1
- 租税特別措置法 附則第五十条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-4
- 租税特別措置法 附則第五十条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-7
- 租税特別措置法 附則第五十条第九項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-9
- 租税特別措置法 附則第五十条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-10
- 租税特別措置法 附則第五十七条第一項（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57/par-1
- 租税特別措置法 附則第五十八条第一項（特別新事業開拓事業者に対し特定事業活動として出資をした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-5031-11/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58/par-1
- 租税特別措置法 附則第六十四条第一項（中小連結法人が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64/par-1
- 租税特別措置法 附則第六十五条第一項（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-65/par-1
- 租税特別措置法 附則第六十六条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-4
- 租税特別措置法 附則第六十六条第八項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-8
- 租税特別措置法 附則第六十六条第九項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-9
- 租税特別措置法 附則第七十四条第一項（連結法人が特別新事業開拓事業者に対し特定事業活動として出資をした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-5031-11/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74/par-1
- 租税特別措置法 附則第七十六条第一項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1
- 租税特別措置法 附則第七十六条第二項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2
- 租税特別措置法 附則第七十六条第三項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3
- 租税特別措置法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131/par-1

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## 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-20261007T211206-626, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-627, 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