# 所得税法 / Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第十二条 (Supplementary Provisions, Article 12)（事業を廃止した場合等の所得計算の特例に関する経過規定） — address `suppl-3401-33/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-12 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十二条（事業を廃止した場合等の所得計算の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Calculation of Income in the Case of a Business Closure and Similar Cases caption: machine translation, not official suppl-3401-33/art-12 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-12 **第一項** 新法第六十三条（事業を廃止した場合の必要経費の特例）及び第六十四条（資産の譲渡代金が回収不能となつた場合等の所得計算の特例）並びに第百五十二条（各種所得の金額に異動を生じた場合の更正の請求の特例）（新法第百六十七条（非居住者に対する準用）において準用する場合を含む。）の規定は、施行日以後にこれらの規定に規定する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3401-33/art-12/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-12/par-1 Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) and Article 64 (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) and Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where such facts arose before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-12/par-1: 新法第六十三条 → 所得税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/income-tax-act/art-63 - suppl-3401-33/art-12/par-1: 第六十四条 → 所得税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/income-tax-act/art-64 - suppl-3401-33/art-12/par-1: 第百五十二条 → 所得税法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/en/income-tax-act/art-152 - suppl-3401-33/art-12/par-1: 新法第百六十七条 → 所得税法 第百六十七条 (Article 167), art-167 — https://japanlaw.org/en/income-tax-act/art-167 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-33/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-044, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05