# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-5031-24`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-24
- 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.

---

## 附　則 令和三年四月二八日法律第二四号
<sup>suppl-5031-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-24/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-1</sup>

**第一項**  この法律は、公布の日から起算して二年を超えない範囲内において政令で定める日から施行する。
<sup>suppl-5031-24/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 2 years from the date of promulgation.
<sup>machine translation, not official</sup>

### 第十四条（相続税法及び租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act and the Act on Special Measures Concerning Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-24/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-14</sup>

**第一項**  施行日前に旧民法第九百五十二条第一項の規定により相続財産の管理人が選任された場合における前条の規定による改正後の相続税法第四条第一項及び租税特別措置法第六十九条の六第二項の規定の適用については、これらの規定中「民法第九百五十八条の二第一項」とあるのは、「民法等の一部を改正する法律（令和三年法律第二十四号）附則第四条第五項の規定によりなお従前の例によることとされる場合における同法第一条の規定による改正前の民法第九百五十八条の三第一項」とする。
<sup>suppl-5031-24/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-24/art-14/par-1</sup>
With regard to the application of the provisions of Article 4, paragraph (1) of the Inheritance Tax Act and Article 69-6, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article in the case where an administrator of inherited property was appointed before the Effective Date pursuant to the provisions of Article 952, paragraph (1) of the Former Civil Code, the phrase "Article 958-2, paragraph (1) of the Civil Code" in those provisions is deemed to be replaced with "Article 958-3, paragraph (1) of the Civil Code prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (5) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5031-24/art-14/par-1: 相続税法第四条第一項 → e-Gov law 325AC0000000073, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-5031-24/art-14/par-1: 民法第九百五十八条の二第一項 → e-Gov law 129AC0000000089, 第九百五十八条の二第一項 (Article 958-2, paragraph (1)), art-958-2/par-1 — not held in this collection
- suppl-5031-24/art-14/par-1: 同法第一条 → e-Gov law 503AC0000000024, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5031-24/art-14/par-1: 租税特別措置法第六十九条の六第二項 → 租税特別措置法 第六十九条の六第二項 (Article 69-6, paragraph (2)), art-69-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-2

---

## 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-20261007T211206-634, 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