# 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-5051-79`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-79
- 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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## 附 則 令和五年一一月二九日法律第七九号
suppl-5051-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5051-79/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1
**第一項** この法律は、公布の日から起算して一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。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。
suppl-5051-79/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1
This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一及び二** 略
suppl-5051-79/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 第一条中金融商品取引法第五条第二項から第六項まで、第二十一条の二第一項、第二十一条の三及び第二十四条第二項の改正規定、同法第二十四条の四の七及び第二十四条の四の八を削る改正規定並びに同法第二十四条の五第一項から第三項まで及び第十三項、第二十五条第一項から第四項まで及び第六項、第二十七条、第二十七条の三十の二、第二十七条の三十の六第一項、第二十七条の三十の十、第二十七条の三十二第一項、第二十七条の三十四、第五十七条の二第二項及び第五項、第百六十六条第四項及び第五項、第百七十二条の三第一項及び第二項、第百七十二条の四第二項、第百七十二条の十二第一項、第百七十八条第十項及び第十一項、第百八十五条の七第四項から第七項まで、第十四項、第十五項及び第三十一項、第百九十七条の二第二号、第六号及び第七号、第二百条第一号、第五号及び第六号並びに第二百九条第三号から第五号までの改正規定並びに次条から附則第四条まで及び第六十七条の規定 令和六年四月一日
suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1/item-3
the provisions in Article 1 amending Article 5, paragraphs (2) through (6), Article 21-2, paragraph (1), Article 21-3, and Article 24, paragraph (2) of the Financial Instruments and Exchange Act, deleting Articles 24-4-7 and 24-4-8 of that Act, and amending Article 24-5, paragraphs (1) through (3) and (13), Article 25, paragraphs (1) through (4) and (6), Article 27, Article 27-30-2, Article 27-30-6, paragraph (1), Article 27-30-10, Article 27-32, paragraph (1), Article 27-34, Article 57-2, paragraphs (2) and (5), Article 166, paragraphs (4) and (5), Article 172-3, paragraphs (1) and (2), Article 172-4, paragraph (2), Article 172-12, paragraph (1), Article 178, paragraphs (10) and (11), Article 185-7, paragraphs (4) through (7), (14), (15), and (31), Article 197-2, items (ii), (vi), and (vii), Article 200, items (i), (v), and (vi), and Article 209, items (iii) through (v) of that Act, and the provisions of the following Article through Article 4 of the Supplementary Provisions and of Article 67 of the Supplementary Provisions: April 1, 2024;
machine translation, not official
### 第六十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-5051-79/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67
**第一項** この法律（附則第一条第三号及び第四号に掲げる規定にあっては、当該規定。以下この条及び次条において同じ。）の施行前にした行為及びこの附則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この法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-5051-79/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67/par-1
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, items (iii) and (iv) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article and the following Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.
machine translation, not official
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## Cites
- suppl-5051-79/art-1/par-1/item-3: 第六十七条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-5051-79/art-67 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67
- suppl-5051-79/art-67/par-1: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5051-79/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1/item-3
- suppl-5051-79/art-67/par-1: この条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-5051-79/art-67 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-1/par-1/item-3
- 租税特別措置法 附則第六十七条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-79/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-79/art-67/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-20261007T211206-648, 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