# 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-5071-13/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-5071-13/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/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 caption: machine translation, not official suppl-5071-13/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1 **第一項** この法律は、令和七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。 suppl-5071-13/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1 This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 次に掲げる規定　令和七年十二月一日 suppl-5071-13/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1 the following provisions: December 1, 2025; machine translation, not official **イ** 略 suppl-5071-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ロ** 第八条中租税特別措置法第二十七条の改正規定及び同法第四十一条の十六の次に一条を加える改正規定並びに附則第三十二条及び第三十七条の二（第二項を除く。）の規定 suppl-5071-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1/sub-2 the provisions in Article 8 amending Article 27 of the Act on Special Measures Concerning Taxation and adding one Article after Article 41-16 of that Act, and the provisions of Article 32 and Article 37-2 (excluding paragraph (2)) of the Supplementary Provisions; machine translation, not official **二** 次に掲げる規定　令和八年一月一日 suppl-5071-13/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2 the following provisions: January 1, 2026; machine translation, not official **イ** 略 suppl-5071-13/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ロ** 第八条中租税特別措置法第八条の四第三項第一号の改正規定、同法第二十八条の四第五項第一号の改正規定、同法第三十一条第三項第一号の改正規定、同法第三十七条の十第六項第一号の改正規定、同法第三十七条の十一の三第九項の改正規定、同法第三十七条の十四の二の改正規定、同法第四十条の四第一項、第六項、第八項及び第十一項並びに第四十条の七第一項、第六項、第八項及び第十一項の改正規定、同法第四十一条の五第十二項第一号、第四十一条の五の二第十二項第一号及び第四十一条の十四第二項第一号の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十五の四の次に一条を加える改正規定並びに同法第四十二条の三の改正規定（同条第四項第二号に係る部分並びに同項第五号及び第六号に係る部分を除く。）並びに附則第三十六条、第三十七条及び第三十七条の二第二項の規定 suppl-5071-13/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2/sub-2 the provisions in Article 8 amending Article 8-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, amending Article 28-4, paragraph (5), item (i) of that Act, amending Article 31, paragraph (3), item (i) of that Act, amending Article 37-10, paragraph (6), item (i) of that Act, amending Article 37-11-3, paragraph (9) of that Act, amending Article 37-14-2 of that Act, amending Article 40-4, paragraphs (1), (6), (8) and (11) and Article 40-7, paragraphs (1), (6), (8) and (11) of that Act, amending Article 41-5, paragraph (12), item (i), Article 41-5-2, paragraph (12), item (i) and Article 41-14, paragraph (2), item (i) of that Act, amending Article 41-15-3, paragraph (2), item (i) of that Act, adding one Article after Article 41-15-4 of that Act and amending Article 42-3 of that Act (excluding the part concerning paragraph (4), item (ii) of that Article and the part concerning items (v) and (vi) of that paragraph), and the provisions of Articles 36 and 37 and Article 37-2, paragraph (2) of the Supplementary Provisions; machine translation, not official **三** 次に掲げる規定　令和八年四月一日 suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3 the following provisions: April 1, 2026; machine translation, not official **イからニまで** 略 suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ホ** 第八条中租税特別措置法第二十二条第一項の改正規定（「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）、同法第二十四条の二の改正規定（同条第一項中「令和七年三月三十一日」を「令和九年三月三十一日」に改める部分を除く。）、同法第二十四条の三第一項の改正規定、同法第三十七条の十第四項の改正規定、同法第三十七条の十一第四項の改正規定、同法第三十八条第三項の改正規定、同法第五十八条の改正規定（同条第一項中「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分及び同条第二項中「令和七年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）、同法第六十一条の二の改正規定（同条第一項中「令和七年三月三十一日」を「令和九年三月三十一日」に改める部分を除く。）、同法第六十一条の三第一項の改正規定、同法第六十六条の七第四項第一号の改正規定、同法第六十六条の九の三第三項第一号の改正規定及び同法第八十八条の改正規定並びに附則第二十九条、第三十条、第三十三条、第三十四条第二項、第四十八条、第四十九条及び第五十八条から第六十条までの規定 suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-2 the provisions in Article 8 amending Article 22, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2025" with "March 31, 2028"), amending Article 24-2 of that Act (excluding the part in paragraph (1) of that Article replacing "March 31, 2025" with "March 31, 2027"), amending Article 24-3, paragraph (1) of that Act, amending Article 37-10, paragraph (4) of that Act, amending Article 37-11, paragraph (4) of that Act, amending Article 38, paragraph (3) of that Act, amending Article 58 of that Act (excluding the part in paragraph (1) of that Article replacing "March 31, 2025" with "March 31, 2028" and the part in paragraph (2) of that Article replacing "March 31, 2025" with "March 31, 2028"), amending Article 61-2 of that Act (excluding the part in paragraph (1) of that Article replacing "March 31, 2025" with "March 31, 2027"), amending Article 61-3, paragraph (1) of that Act, amending Article 66-7, paragraph (4), item (i) of that Act, amending Article 66-9-3, paragraph (3), item (i) of that Act and amending Article 88 of that Act, and the provisions of Articles 29, 30 and 33, Article 34, paragraph (2), Articles 48 and 49, and Articles 58 through 60 of the Supplementary Provisions; machine translation, not official **四** 次に掲げる規定　令和八年十一月一日 suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-4 the following provisions: November 1, 2026; machine translation, not official **イ及びロ** 略 suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ハ** 第八条中租税特別措置法第八十六条の二の改正規定及び同法第八十七条の六の改正規定（同条第十二項中「事業者」を「事業者により保存され」に改める部分、「酒類製造者」」を「酒類製造者により保存され」」に改める部分及び「消費税」とあるのは「」を「この法律その他の消費税に関する法律（これらに基づく命令を含む。）の」とあるのは「財務省令で」と、「当該事業者」とあるのは「当該酒類製造者」と、「関し消費税」とあるのは「関し」に改める部分を除く。）並びに附則第五十六条及び第五十七条第一項の規定 suppl-5071-13/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-4/sub-2 the provisions in Article 8 amending Article 86-2 of the Act on Special Measures Concerning Taxation and amending Article 87-6 of that Act (excluding the part in paragraph (12) of that Article replacing "business operator" with "preserved by the business operator", the part replacing "liquor manufacturer'" with "preserved by the liquor manufacturer'", and the part replacing "the phrase 'consumption tax' is deemed to be replaced with '" with "the phrase 'of this Act and other Acts concerning consumption tax (including orders based on them)' is deemed to be replaced with 'by Order of the Ministry of Finance', the phrase 'that business operator' with 'that liquor manufacturer', and the phrase 'concerning consumption tax' with 'concerning"), and the provisions of Article 56 and Article 57, paragraph (1) of the Supplementary Provisions; machine translation, not official **五** 次に掲げる規定　令和九年一月一日 suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-5 the following provisions: January 1, 2027; machine translation, not official **イ及びロ** 略 suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ハ** 第八条中租税特別措置法第二十五条の二第四項第一号の改正規定及び同法第八十七条の六第十二項の改正規定（「事業者」を「事業者により保存され」に改める部分、「酒類製造者」」を「酒類製造者により保存され」」に改める部分及び「消費税」とあるのは「」を「この法律その他の消費税に関する法律（これらに基づく命令を含む。）の」とあるのは「財務省令で」と、「当該事業者」とあるのは「当該酒類製造者」と、「関し消費税」とあるのは「関し」に改める部分に限る。）並びに附則第三十一条、第五十七条第二項及び第七十二条の規定 suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-5/sub-2 the provisions in Article 8 amending Article 25-2, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation and amending Article 87-6, paragraph (12) of that Act (limited to the part replacing "business operator" with "preserved by the business operator", the part replacing "liquor manufacturer'" with "preserved by the liquor manufacturer'", and the part replacing "the phrase 'consumption tax' is deemed to be replaced with '" with "the phrase 'of this Act and other Acts concerning consumption tax (including orders based on them)' is deemed to be replaced with 'by Order of the Ministry of Finance', the phrase 'that business operator' with 'that liquor manufacturer', and the phrase 'concerning consumption tax' with 'concerning"), and the provisions of Article 31, Article 57, paragraph (2) and Article 72 of the Supplementary Provisions; machine translation, not official **六から十二まで** 略 suppl-5071-13/art-1/par-1/item-6-to-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-6-to-12 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-6-to-12 Omitted machine translation, not official **十三** 第八条中租税特別措置法第十条の五の三第一項の改正規定（「「認定」を「「特定認定」に改める部分、「令和七年三月三十一日」を「令和九年三月三十一日」に、「もので、」を「ものに限る。）に該当するもののうち」に、「認定に」を「特定認定に」に改める部分及び「に限る。）に該当するもののうち政令」を「（政令」に、「もの（以下」を「ものに限る。以下」に改める部分を除く。）、同法第十条の五の六第五項の改正規定（「された産業競争力強化法」の下に「（平成二十五年法律第九十八号）」を加える部分、「その同条第二項」を「食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」に、「に関する」を「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関する」に改める部分、「行う同法第二十一条の二十第二項第二号に規定する」を「行う」に改め、「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）」を削る部分、「に限る。第九項」を「（第三項」に改める部分及び「において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年」を「（貸付けの用に供した場合を除く。第三項において同じ。）には、その事業の用に供した日の属する年（事業を廃止した日の属する年を除く。第三項において「供用年」という。）」に、「金額。第九項」を「金額。第三項」に改める部分を除く。）、同条第九項の改正規定（「産業競争力強化法第二十一条の二十二第一項の認定」を「特定認定」に、「認定の日」を「特定認定の日」に、「認定エネルギー利用環境負荷低減事業適応計画」を「特定認定エネルギー利用環境負荷低減事業適応計画」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「認定（」の下に「食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画につき同法第六条第一項、第八条第一項、第九条第一項又は第十条第一項の認定を受けた場合における当該認定を含む。」を加える部分、「受けた同法」を「受けた中小企業等経営強化法」に改める部分及び「、その変更後」を「その変更後のものとし、食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第十三条各号に掲げる計画（同法第七条第一項の規定又は同法第八条第七項、第九条第八項若しくは第十条第七項において準用する同法第七条第一項の規定による変更の認定があつたときは、その変更後」に改める部分に限る。）、同法第四十二条の十二の七第三項の改正規定（「その同条第二項」を「食品等の持続的な供給を実現するための食品等事業者による事業活動の促進及び食品等の取引の適正化に関する法律第九条第八項に規定する認定環境負荷低減事業者を含む。）のうちその産業競争力強化法第二十一条の二十三第二項」に、「に関する」を「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）に関する」に改める部分、「行う同法第二十一条の二十第二項第二号に規定する」を「行う」に改め、「（以下この項において「エネルギー利用環境負荷低減事業適応」という。）」を削る部分、「に限る。第六項」を「（次項」に改める部分及び「において、当該生産工程効率化等設備につき第一項の規定の適用を受けないときは、供用年度」を「（貸付けの用に供した場合を除く。次項において同じ。）には、その事業の用に供した日を含む事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。次項において「供用年度」という。）」に、「金額。第六項」を「金額。次項」に改める部分を除く。）、同条第六項の改正規定（「産業競争力強化法第二十一条の二十二第一項の認定」を「特定認定」に、「認定の日」を「特定認定の日」に、「認定エネルギー利用環境負荷低減事業適応計画」を「特定認定エネルギー利用環境負荷低減事業適応計画」に改める部分に限る。）、同条第七項の改正規定（「第二十一条の三十五第二項」を「第二十一条の三十五」に、「第十項」を「第六項」に改める部分及び「第十七項」を「第十三項」に、「第一項、第三項、第四項又は前項」を「前二項」に、「第九項」を「第五項」に、「前三項」を「前項」に改める部分を除く。）及び同法第八十条第一項の改正規定　食品等の流通の合理化及び取引の適正化に関する法律及び卸売市場法の一部を改正する法律（令和七年法律第六十九号）の施行の日 suppl-5071-13/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-13 the provisions in Article 8 amending Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "'certification" with "'specified certification", the part replacing "March 31, 2025" with "March 31, 2027", "that is ..., and" with "limited to that ...) that falls under ..., out of those" and "to the certification" with "to the specified certification", and the part replacing "limited to ...) that falls under ..., out of those ... Cabinet Order" with "(... Cabinet Order" and "those (hereinafter" with "limited to those; hereinafter"), amending Article 10-5-6, paragraph (5) of that Act (excluding the part adding "(Act No. 98 of 2013)" after "the Act on Strengthening Industrial Competitiveness ... granted", the part replacing "its ... paragraph (2) of that Article" with "including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose ... Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" and "concerning" with "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use') concerning", the part replacing "prescribed in Article 21-20, paragraph (2), item (ii) of that Act that is carried out" with "that is carried out" and deleting "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use')", the part replacing "limited to ...; paragraph (9)" with "(paragraph (3)", and the part replacing ", if the individual does not receive the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the year of commencement of use" with "(excluding the case where it is put to use for lending; the same applies in paragraph (3)), the year that includes the day on which it was put to use for the business (excluding the year that includes the day on which the business was discontinued; referred to in paragraph (3) as the 'year of commencement of use')" and "amount; paragraph (9)" with "amount; paragraph (3)"), amending paragraph (9) of that Article (limited to the part replacing "the certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness" with "specified certification", "the date of the certification" with "the date of the specified certification" and "certified energy-use environmental burden reduction business adaptation plan" with "specified certified energy-use environmental burden reduction business adaptation plan"), amending Article 42-12-4, paragraph (1) of that Act (limited to the part adding "including, where the certification under Article 6, paragraph (1), Article 8, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. has been obtained for a plan listed in any of the items of Article 13 of that Act, that certification;" after "certification (", the part replacing "that Act ... obtained" with "the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. ... obtained", and the part replacing ", the plan after the change" with "the plan after the change, and a plan listed in any of the items of Article 13 of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc. (where a certification of a change under the provisions of Article 7, paragraph (1) of that Act, or under the provisions of Article 7, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 8, paragraph (7), Article 9, paragraph (8) or Article 10, paragraph (7) of that Act, has been granted, the plan after the change"), amending Article 42-12-7, paragraph (3) of that Act (excluding the part replacing "its ... paragraph (2) of that Article" with "including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose ... Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" and "concerning" with "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use') concerning", the part replacing "prescribed in Article 21-20, paragraph (2), item (ii) of that Act that is carried out" with "that is carried out" and deleting "(hereinafter referred to in this paragraph as 'business adaptation for reducing environmental load through energy use')", the part replacing "limited to ...; paragraph (6)" with "(the following paragraph", and the part replacing ", if the corporation does not receive the application of the provisions of paragraph (1) for that production process efficiency improvement equipment, etc., the business year of commencement of use" with "(excluding the case where it is put to use for lending; the same applies in the following paragraph), the business year that includes the day on which it was put to use for the business (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation; referred to in the following paragraph as the 'business year of commencement of use')" and "amount; paragraph (6)" with "amount; the following paragraph"), amending paragraph (6) of that Article (limited to the part replacing "the certification under Article 21-22, paragraph (1) of the Act on Strengthening Industrial Competitiveness" with "specified certification", "the date of the certification" with "the date of the specified certification" and "certified energy-use environmental burden reduction business adaptation plan" with "specified certified energy-use environmental burden reduction business adaptation plan"), amending paragraph (7) of that Article (excluding the part replacing "Article 21-35, paragraph (2)" with "Article 21-35" and "paragraph (10)" with "paragraph (6)", and the part replacing "paragraph (17)" with "paragraph (13)", "paragraph (1), (3) or (4) or the preceding paragraph" with "the preceding two paragraphs", "paragraph (9)" with "paragraph (5)" and "the preceding three paragraphs" with "the preceding paragraph") and amending Article 80, paragraph (1) of that Act: the date on which the Act Partially Amending the Act on Rationalization of Distribution and Proper Trading of Food, etc. and the Wholesale Market Act (Act No. 69 of 2025) comes into effect; machine translation, not official **十四** 第八条中租税特別措置法第三十七条の十一第二項第十三号の改正規定及び附則第三十四条第一項の規定　金融商品取引法及び投資信託及び投資法人に関する法律の一部を改正する法律（令和六年法律第三十二号）の施行の日 suppl-5071-13/art-1/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-14 the provisions in Article 8 amending Article 37-11, paragraph (2), item (xiii) of the Act on Special Measures Concerning Taxation and the provisions of Article 34, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act and the Act on Securities Investment Trust and Securities Investment Corporations (Act No. 32 of 2024) comes into effect; machine translation, not official **十五** 次に掲げる規定　公益信託に関する法律（令和六年法律第三十号）の施行の日 suppl-5071-13/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-15 the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect; machine translation, not official **イ** 第八条中租税特別措置法第四十条の改正規定及び同法第四十一条の十八の四第一項の改正規定 suppl-5071-13/art-1/par-1/item-15/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-15/sub-1 the provisions in Article 8 amending Article 40 of the Act on Special Measures Concerning Taxation and amending Article 41-18-4, paragraph (1) of that Act; machine translation, not official **十六** 第八条中租税特別措置法第四十四条の五の次に一条を加える改正規定　資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）の施行の日 suppl-5071-13/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-16 the provisions in Article 8 adding one Article after Article 44-5 of the Act on Special Measures Concerning Taxation: the date on which the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024) comes into effect. machine translation, not official --- ## Cites - suppl-5071-13/art-1/par-1/item-1/sub-2: 第二項 → 租税特別措置法 附則第三十七条の二第二項 (Supplementary Provisions, Article 37-2, paragraph (2)), suppl-5071-13/art-37-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-2 - suppl-5071-13/art-1/par-1/item-1/sub-2: 附則第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5071-13/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-32 - suppl-5071-13/art-1/par-1/item-1/sub-2: 第三十七条の二 → 租税特別措置法 附則第三十七条の二 (Supplementary Provisions, Article 37-2), suppl-5071-13/art-37-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2 - suppl-5071-13/art-1/par-1/item-2/sub-2: 附則第三十六条 → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-5071-13/art-36 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-36 - suppl-5071-13/art-1/par-1/item-2/sub-2: 第三十七条の二第二項 → 租税特別措置法 附則第三十七条の二第二項 (Supplementary Provisions, Article 37-2, paragraph (2)), suppl-5071-13/art-37-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-2 - suppl-5071-13/art-1/par-1/item-2/sub-2: 第三十七条 → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-5071-13/art-37 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第五十八条から第六十条まで → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-5071-13/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-58 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第三十三条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-5071-13/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-33 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第五十八条から第六十条まで → 租税特別措置法 附則第五十九条 (Supplementary Provisions, Article 59), suppl-5071-13/art-59 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-59 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第四十八条 → 租税特別措置法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-5071-13/art-48 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-48 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第三十四条第二項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-5071-13/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-2 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第四十九条 → 租税特別措置法 附則第四十九条 (Supplementary Provisions, Article 49), suppl-5071-13/art-49 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-49 - suppl-5071-13/art-1/par-1/item-3/sub-2: 附則第二十九条 → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-5071-13/art-29 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第五十八条から第六十条まで → 租税特別措置法 附則第六十条 (Supplementary Provisions, Article 60), suppl-5071-13/art-60 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-60 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第三十条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-5071-13/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-30 - suppl-5071-13/art-1/par-1/item-13: 産業競争力強化法第二十一条の二十三第二項 → e-Gov law 425AC0000000098, 第二十一条の二十三第二項 (Article 21-23, paragraph (2)), art-21-23/par-2 — not held in this collection - suppl-5071-13/art-1/par-1/item-13: 同法第二十一条の二十第二項第二号 → e-Gov law 425AC0000000098, 第二十一条の二十第二項第二号 (Article 21-20, paragraph (2), item (ii)), art-21-20/par-2/item-2 — not held in this collection - suppl-5071-13/art-1/par-1/item-13: 産業競争力強化法第二十一条の二十二第一項 → e-Gov law 425AC0000000098, 第二十一条の二十二第一項 (Article 21-22, paragraph (1)), art-21-22/par-1 — not held in this collection - suppl-5071-13/art-1/par-1/item-13: 同条第二項 → 租税特別措置法 第十条の五の六第二項 (Article 10-5-6, paragraph (2)), art-10-5-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-6/par-2 - suppl-5071-13/art-1/par-1/item-13: この項 → 租税特別措置法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-5071-13/art-1/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1 - suppl-5071-13/art-1/par-1/item-14: 附則第三十四条第一項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-5071-13/art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-1 ## Cited by 6 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十三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-13 - 租税特別措置法 附則第二十七条第三項（事業適応設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-27/par-3 - 租税特別措置法 附則第三十四条第一項（上場株式等に係る譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-1 - 租税特別措置法 附則第四十三条第二項（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-43/par-2 - 租税特別措置法 附則第四十五条第三項（事業適応設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-45/par-3 - 租税特別措置法 附則第七十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-79/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-20261007T211206-654, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-655, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-005, 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