# 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-5071-87`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-87
- 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 令和七年一二月一二日法律第八七号
suppl-5071-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5071-87/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1
**第一項** この法律は、令和九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-5071-87/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1/par-1
This Act comes into effect on April 1, 2027; 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
**一及び二** 略
suppl-5071-87/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 第四条の規定（第一号に掲げる改正規定を除く。）、第十条中地方税法附則第十一条第十六項の改正規定（「第十二条の七」を「第十三条の六」に、「第十二条の二の二第一項」を「第十三条第一項」に改める部分に限る。）及び第十八条の規定並びに附則第三十七条の規定 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
suppl-5071-87/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-87/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-87/art-1/par-1/item-3
the provisions of Article 4 (excluding the amending provisions set forth in item (i)), the provisions in Article 10 amending Article 11, paragraph (16) of the Supplementary Provisions of the Local Tax Act (limited to the part replacing "Article 12-7" with "Article 13-6" and "Article 12-2-2, paragraph (1)" with "Article 13, paragraph (1)") and the provisions of Article 18, and the provisions of Article 37 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding one year from the day of promulgation.
machine translation, not official
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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-20261007T211206-659, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-660, 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