# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（支払調書等の提出の特例に関する経過措置） — address `suppl-5051-3/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37 - 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. --- ### 第三十七条（支払調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 Payment Reports and Similar Documents caption: machine translation, not official suppl-5051-3/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37 **第一項** 新租税特別措置法第四十二条の二の二第二項の規定は、施行日以後に提出すべき同条第一項に規定する調書等について適用し、施行日前に提出すべき旧租税特別措置法第四十二条の二の二第一項に規定する調書等については、なお従前の例による。 suppl-5051-3/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37/par-1 The provisions of Article 42-2-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records, etc. prescribed in paragraph (1) of that Article that are to be submitted on or after the Effective Date, and the provisions then in force continue to govern records, etc. prescribed in Article 42-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were to be submitted before the Effective Date. machine translation, not official **第二項** 施行日から令和五年九月三十日までの間における新租税特別措置法第四十二条の二の二第三項の規定の適用については、同項中「所轄の税務署長（第八条の四第九項、」とあるのは、「所轄の税務署長（」とする。 suppl-5051-3/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-37/par-2 With regard to the application of the provisions of Article 42-2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2023, the phrase "competent district director (Article 8-4, paragraph (9)," in that paragraph is deemed to be replaced with "competent district director (". machine translation, not official --- ## Cites - suppl-5051-3/art-37/par-1: 同条第一項 → 租税特別措置法 第四十二条の二の二第一項 (Article 42-2-2, paragraph (1)), art-42-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1 - suppl-5051-3/art-37/par-1: 新租税特別措置法第四十二条の二の二第二項 → 租税特別措置法 第四十二条の二の二第二項 (Article 42-2-2, paragraph (2)), art-42-2-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-2 - suppl-5051-3/art-37/par-2: 新租税特別措置法第四十二条の二の二第三項 → 租税特別措置法 第四十二条の二の二第三項 (Article 42-2-2, paragraph (3)), art-42-2-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-3 - suppl-5051-3/art-37/par-2: 第八条の四第九項 → 租税特別措置法 第八条の四第九項 (Article 8-4, paragraph (9)), art-8-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9 --- ## 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-20261007T211206-644, 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