# 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-5041-4/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-5041-4/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/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.

---

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1</sup>

**第一項**  この法律は、令和四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-5041-4/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2022; 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**  次に掲げる規定　令和四年十月一日
  <sup>suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-1</sup>
  the following provisions: October 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十一条中租税特別措置法第七十四条第一項の改正規定（「令和四年三月三十一日」を「令和六年三月三十一日」に改める部分を除く。）
    <sup>suppl-5041-4/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-1/sub-2</sup>
    the provisions in Article 11 amending Article 74, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2022" with "March 31, 2024").
    <sup>machine translation, not official</sup>

  **二及び三**  略
  <sup>suppl-5041-4/art-1/par-1/item-2-to-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-2-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和五年四月一日
  <sup>suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4</sup>
  The provisions listed below: April 1, 2023
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十一条中租税特別措置法第八十七条の六第一項の改正規定、同条第二項の改正規定、同条第三項の改正規定並びに同条第四項及び第七項の改正規定並びに附則第五十三条の規定
    <sup>suppl-5041-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 11 amending Article 87-6, paragraph (1) of the Act on Special Measures Concerning Taxation, amending paragraph (2) of that Article, amending paragraph (3) of that Article and amending paragraphs (4) and (7) of that Article, and the provisions of Article 53 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和五年十月一日
  <sup>suppl-5041-4/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5</sup>
  the following provisions: October 1, 2023;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第十一条中租税特別措置法第八条の四の改正規定、同法第九条の四の二第三項の改正規定、同法第四十一条の二十一第十四項第二号の改正規定、同法第四十二条の三第四項第二号の改正規定（「第九条の四の二第二項」を「第八条の四第九項に規定する報告書、第九条の四の二第二項」に改める部分及び「調書若しくは報告書」を「報告書若しくは調書」に改める部分に限る。）、同項第五号の改正規定（「第九条の四の二第三項」を「第八条の四第十項、第九条の四の二第三項」に改める部分に限る。）及び同項第六号の改正規定（「第九条の四の二第三項」を「第八条の四第十項、第九条の四の二第三項」に改める部分に限る。）並びに附則第二十三条の規定
    <sup>suppl-5041-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 11 amending Article 8-4 of the Act on Special Measures Concerning Taxation, amending Article 9-4-2, paragraph (3) of that Act, amending Article 41-21, paragraph (14), item (ii) of that Act, amending Article 42-3, paragraph (4), item (ii) of that Act (limited to the part replacing "Article 9-4-2, paragraph (2)" with "the report prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2)" and the part replacing "record or report" with "report or record"), amending item (v) of that paragraph (limited to the part replacing "Article 9-4-2, paragraph (3)" with "Article 8-4, paragraph (10), Article 9-4-2, paragraph (3)") and amending item (vi) of that paragraph (limited to the part replacing "Article 9-4-2, paragraph (3)" with "Article 8-4, paragraph (10), Article 9-4-2, paragraph (3)"), and the provisions of Article 23 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和六年一月一日
  <sup>suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2024;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第十一条中租税特別措置法第二十八条の三第九項第二号の改正規定、同法第三十条の二第七項第二号の改正規定、同法第三十一条の二第十項第二号の改正規定、同法第三十三条の五第三項第二号の改正規定、同法第四十一条の三第三項第二号の改正規定、同法第四十一条の五第十六項第二号の改正規定、同法第四十一条の十九の四第十六項第二号の改正規定（「第四項第二号」を「第五項第二号」に改める部分に限る。）及び同法第六十九条の三の改正規定
    <sup>suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-6/sub-2</sup>
    the provisions of Article 11 amending Article 28-3, paragraph (9), item (ii) of the Act on Special Measures Concerning Taxation, amending Article 30-2, paragraph (7), item (ii) of that Act, amending Article 31-2, paragraph (10), item (ii) of that Act, amending Article 33-5, paragraph (3), item (ii) of that Act, amending Article 41-3, paragraph (3), item (ii) of that Act, amending Article 41-5, paragraph (16), item (ii) of that Act, amending Article 41-19-4, paragraph (16), item (ii) of that Act (limited to the part replacing "paragraph (4), item (ii)" with "paragraph (5), item (ii)") and amending Article 69-3 of that Act;
    <sup>machine translation, not official</sup>

  **七及び八**  略
  <sup>suppl-5041-4/art-1/par-1/item-7-to-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-7-to-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-7-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　環境と調和のとれた食料システムの確立のための環境負荷低減事業活動の促進等に関する法律（令和四年法律第三十七号）の施行の日
  <sup>suppl-5041-4/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act on Promotion of Environmental Burden Reduction Business Activities for Establishing Environmentally Harmonized Food Systems (Act No. 37 of 2022) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第十一条中租税特別措置法第十一条の三の次に一条を加える改正規定及び同法第四十四条の三の次に一条を加える改正規定
    <sup>suppl-5041-4/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-9/sub-1</sup>
    the provisions of Article 11 adding one Article after Article 11-3 of the Act on Special Measures Concerning Taxation and adding one Article after Article 44-3 of that Act;
    <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　農林水産物及び食品の輸出の促進に関する法律等の一部を改正する法律（令和四年法律第四十九号）の施行の日
  <sup>suppl-5041-4/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-10</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Facilitating the Export of Agricultural, Forestry, and Fishery Products and Food, etc. (Act No. 49 of 2022) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  第十一条中租税特別措置法第十三条の二を同法第十三条とし、同条の次に一条を加える改正規定（同法第十三条の二を同法第十三条とする部分を除く。）及び同法第四十六条の二を同法第四十六条とし、同条の次に一条を加える改正規定（同法第四十六条の二を同法第四十六条とする部分を除く。）並びに附則第四十三条第四項の規定
    <sup>suppl-5041-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-10/sub-1</sup>
    the provisions of Article 11 renumbering Article 13-2 of the Act on Special Measures Concerning Taxation as Article 13 of that Act and adding one Article after that Article (excluding the part renumbering Article 13-2 of that Act as Article 13 of that Act) and renumbering Article 46-2 of that Act as Article 46 of that Act and adding one Article after that Article (excluding the part renumbering Article 46-2 of that Act as Article 46 of that Act), and the provisions of Article 43, paragraph (4) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **十一**  次に掲げる規定　農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号。以下「基盤強化法等改正法」という。）の施行の日
  <sup>suppl-5041-4/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022; hereinafter referred to as the "Agricultural Management Foundation Act, etc. Amendment Act") comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第十一条中租税特別措置法第二十四条の二第一項の改正規定、同法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項第七号の改正規定、同法第三十四条の二第二項第二十五号の改正規定、同法第三十四条の三第二項第二号の改正規定、同法第六十一条の二第一項の改正規定、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項第七号の改正規定、同法第六十五条の四第一項第二十五号の改正規定、同法第六十五条の五第一項第二号の改正規定、同法第七十条の四の改正規定、同法第七十条の四の二の改正規定、同法第七十条の六の改正規定、同法第七十条の六の二の改正規定、同法第七十条の六の三の改正規定及び同法第七十七条（見出しを含む。）の改正規定並びに附則第三十条、第三十二条第二項から第八項まで、第四十六条、第四十七条第二項から第八項まで、第五十一条第六項から第十五項まで並びに第五十二条第一項及び第二項の規定
    <sup>suppl-5041-4/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-11/sub-1</sup>
    the provisions of Article 11 amending Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation, amending Article 33-4, paragraph (3), item (i) of that Act, amending Article 34, paragraph (2), item (vii) of that Act, amending Article 34-2, paragraph (2), item (xxv) of that Act, amending Article 34-3, paragraph (2), item (ii) of that Act, amending Article 61-2, paragraph (1) of that Act, amending Article 65-2, paragraph (3), item (i) of that Act, amending Article 65-3, paragraph (1), item (vii) of that Act, amending Article 65-4, paragraph (1), item (xxv) of that Act, amending Article 65-5, paragraph (1), item (ii) of that Act, amending Article 70-4 of that Act, amending Article 70-4-2 of that Act, amending Article 70-6 of that Act, amending Article 70-6-2 of that Act, amending Article 70-6-3 of that Act and amending Article 77 of that Act (including its caption), and the provisions of Article 30, Article 32, paragraphs (2) through (8), Article 46, Article 47, paragraphs (2) through (8), Article 51, paragraphs (6) through (15), and Article 52, paragraphs (1) and (2) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

---

## Cites
- suppl-5041-4/art-1/par-1/item-4/sub-2: 附則第五十三条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-5041-4/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-53
- suppl-5041-4/art-1/par-1/item-5/sub-2: 附則第二十三条 → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-5041-4/art-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23
- suppl-5041-4/art-1/par-1/item-10/sub-1: 附則第四十三条第四項 → 租税特別措置法 附則第四十三条第四項 (Supplementary Provisions, Article 43, paragraph (4)), suppl-5041-4/art-43/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-43/par-4
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第六項 (Supplementary Provisions, Article 47, paragraph (6)), suppl-5041-4/art-47/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-6
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第十三項 (Supplementary Provisions, Article 51, paragraph (13)), suppl-5041-4/art-51/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-13
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第五項 (Supplementary Provisions, Article 32, paragraph (5)), suppl-5041-4/art-32/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-5
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第六項 (Supplementary Provisions, Article 32, paragraph (6)), suppl-5041-4/art-32/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-6
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-5041-4/art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-2
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第四項 (Supplementary Provisions, Article 32, paragraph (4)), suppl-5041-4/art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-4
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第十一項 (Supplementary Provisions, Article 51, paragraph (11)), suppl-5041-4/art-51/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-11
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第九項 (Supplementary Provisions, Article 51, paragraph (9)), suppl-5041-4/art-51/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-9
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第五項 (Supplementary Provisions, Article 47, paragraph (5)), suppl-5041-4/art-47/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-5
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第七項 (Supplementary Provisions, Article 47, paragraph (7)), suppl-5041-4/art-47/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-7
- suppl-5041-4/art-1/par-1/item-11/sub-1: 附則第三十条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-5041-4/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-30
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第四項 (Supplementary Provisions, Article 47, paragraph (4)), suppl-5041-4/art-47/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-4
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第十四項 (Supplementary Provisions, Article 51, paragraph (14)), suppl-5041-4/art-51/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-14
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第六項 (Supplementary Provisions, Article 51, paragraph (6)), suppl-5041-4/art-51/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-6
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第十二項 (Supplementary Provisions, Article 51, paragraph (12)), suppl-5041-4/art-51/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-12
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第八項 (Supplementary Provisions, Article 51, paragraph (8)), suppl-5041-4/art-51/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-8
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第十項 (Supplementary Provisions, Article 51, paragraph (10)), suppl-5041-4/art-51/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-10
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第七項 (Supplementary Provisions, Article 51, paragraph (7)), suppl-5041-4/art-51/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-7
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十六条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5041-4/art-46 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-46
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第二項 → 租税特別措置法 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-5041-4/art-52/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-2
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第二項 (Supplementary Provisions, Article 47, paragraph (2)), suppl-5041-4/art-47/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-2
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第八項 (Supplementary Provisions, Article 47, paragraph (8)), suppl-5041-4/art-47/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-8
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十二条第一項 → 租税特別措置法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-5041-4/art-52/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-1
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第七項 (Supplementary Provisions, Article 32, paragraph (7)), suppl-5041-4/art-32/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-7
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第四十七条第二項から第八項まで → 租税特別措置法 附則第四十七条第三項 (Supplementary Provisions, Article 47, paragraph (3)), suppl-5041-4/art-47/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-3
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第五十一条第六項から第十五項まで → 租税特別措置法 附則第五十一条第十五項 (Supplementary Provisions, Article 51, paragraph (15)), suppl-5041-4/art-51/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-15
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第三項 (Supplementary Provisions, Article 32, paragraph (3)), suppl-5041-4/art-32/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-3
- suppl-5041-4/art-1/par-1/item-11/sub-1: 第三十二条第二項から第八項まで → 租税特別措置法 附則第三十二条第八項 (Supplementary Provisions, Article 32, paragraph (8)), suppl-5041-4/art-32/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-8

## Cited by

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

- 租税特別措置法 附則第三十二条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-2
- 租税特別措置法 附則第三十二条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-3
- 租税特別措置法 附則第三十二条第五項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-5
- 租税特別措置法 附則第三十二条第六項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-6
- 租税特別措置法 附則第三十二条第七項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-7
- 租税特別措置法 附則第三十二条第八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-8
- 租税特別措置法 附則第四十七条第二項（法人の資産の譲渡の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-5041-4/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-2
- 租税特別措置法 附則第四十七条第三項（法人の資産の譲渡の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-5041-4/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-3
- 租税特別措置法 附則第四十七条第五項（法人の資産の譲渡の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-5041-4/art-47/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-5
- 租税特別措置法 附則第四十七条第六項（法人の資産の譲渡の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-5041-4/art-47/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-6
- 租税特別措置法 附則第四十七条第七項（法人の資産の譲渡の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-5041-4/art-47/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-7
- 租税特別措置法 附則第四十七条第八項（法人の資産の譲渡の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-5041-4/art-47/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-47/par-8
- 租税特別措置法 附則第五十一条第六項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-6
- 租税特別措置法 附則第五十一条第八項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-8
- 租税特別措置法 附則第五十一条第九項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-9
- 租税特別措置法 附則第五十一条第十項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-10
- 租税特別措置法 附則第五十一条第十一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-11
- 租税特別措置法 附則第五十一条第十三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-13
- 租税特別措置法 附則第五十一条第十四項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-14
- 租税特別措置法 附則第五十一条第十五項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-51/par-15
- 租税特別措置法 附則第五十二条第一項（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-5041-4/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-1
- 租税特別措置法 附則第五十二条第二項（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-5041-4/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-52/par-2
- 租税特別措置法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-98/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-20261007T211206-634, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-635, 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