# 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-5081-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-64 - 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. --- ## 附　則 令和八年七月二三日法律第六四号 suppl-5081-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5081-64/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/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-5081-64/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/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** 略 suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1/item-1 Omitted machine translation, not official **二** 第一条中金融商品取引法第百九十七条第一項の改正規定、同法第百九十七条の二第一項の改正規定（同項第一号の改正規定を除く。）及び同法第二百十条第一項の改正規定並びに附則第四十一条、第四十七条及び第八十九条の規定　公布の日から起算して二十日を経過した日 suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1/item-2 the provision in Article 1 amending Article 197, paragraph (1) of the Financial Instruments and Exchange Act, the provision amending Article 197-2, paragraph (1) of that Act (excluding the provision amending item (i) of that paragraph) and the provision amending Article 210, paragraph (1) of that Act, and the provisions of Articles 41, 47 and 89 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation; machine translation, not official ### 第八十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5081-64/art-89 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89 **第一項** この法律（附則第一条第二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-5081-64/art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (ii) and (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5081-64/art-1/par-1/item-2: 第八十九条 → 租税特別措置法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-5081-64/art-89 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89 - suppl-5081-64/art-89/par-1: この条 → 租税特別措置法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-5081-64/art-89 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89 - suppl-5081-64/art-89/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5081-64/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1/item-2 ## 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二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-1/par-1/item-2 - 租税特別措置法 附則第八十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-64/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-64/art-89/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-20261007T211206-664, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-665, 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