# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（財産形成非課税申込書等の提出の特例に関する経過措置） — address `suppl-5031-11/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19 - 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. --- ### 第十九条（財産形成非課税申込書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc. caption: machine translation, not official suppl-5031-11/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19 **第一項** 新租税特別措置法第四条の三の二の規定は、施行日以後に行う同条第一項に規定する電磁的方法による同項に規定する記載事項及び同条第五項に規定する書類に記載されるべき事項の提供について適用する。 suppl-5031-11/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19/par-1 The provisions of Article 4-3-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (1) of that Article, of the required particulars prescribed in that paragraph and the matters to be stated in the documents prescribed in paragraph (5) of that Article, made on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5031-11/art-19/par-1: 新租税特別措置法第四条の三の二 → 租税特別措置法 第四条の三の二 (Article 4-3-2), art-4-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2 - suppl-5031-11/art-19/par-1: 同条第五項 → 租税特別措置法 第四条の三の二第五項 (Article 4-3-2, paragraph (5)), art-4-3-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5 - suppl-5031-11/art-19/par-1: 同条第一項 → 租税特別措置法 第四条の三の二第一項 (Article 4-3-2, paragraph (1)), art-4-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/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-20261007T211206-627, 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