# 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-3321-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26 - 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 suppl-3321-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3321-26/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-1 **第一項** この法律は、昭和三十二年四月一日から施行する。 suppl-3321-26/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-1/par-1 This Act comes into effect as of April 1, 1957. machine translation, not official ### 第二条（旧法に基いてした課税標準に係る計算等の効力） — Effect of Calculations, etc. Concerning the Tax Base Made under the Former Act caption: machine translation, not official suppl-3321-26/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2 **第一項** 改正後の租税特別措置法（以下「新法」という。）の規定を適用する場合において、新法の規定でこれに相当する改正前の租税特別措置法（以下「旧法」という。）の規定があるものについては、この附則に特別の定があるものを除くほか、旧法の規定に基いてした課税標準に係る計算、政府の承認又は旧法の規定の適用を受けるための手続は、それぞれ新法の相当規定に基いてした課税標準に係る計算、政府の承認又は新法の相当規定の適用を受けるための手続とみなす。 suppl-3321-26/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2/par-1 In applying the provisions of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act"), with regard to the provisions of the New Act for which there are corresponding provisions of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), unless otherwise specially provided for in these Supplementary Provisions, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the provisions of the Former Act made under the provisions of the Former Act are deemed to be, respectively, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the corresponding provisions of the New Act made under the corresponding provisions of the New Act. machine translation, not official ### 第三条（所得税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Income Tax caption: machine translation, not official suppl-3321-26/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-3 **第一項** 新法第二章の規定は、次条から附則第十条までに特別の定があるものを除くほか、昭和三十二年分以後の所得税について適用し、昭和三十一年分以前の所得税については、なお従前の例による。 suppl-3321-26/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-3/par-1 Unless otherwise specially provided for in the following Article through Article 10 of the Supplementary Provisions, the provisions of Chapter II of the New Act apply to income tax for 1957 and subsequent years, and the provisions then in force continue to govern income tax for 1956 and prior years. machine translation, not official ### 第四条（利子所得及び配当所得に関する経過規定） — Transitional Provisions Concerning Interest Income and Dividend Income caption: machine translation, not official suppl-3321-26/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4 **第一項** 新法第二章第一節の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき利子所得（新法第七条第二項に規定する貸付金債権の利子を含む。以下この項において同じ。）及び配当所得について適用し、同日前に支払を受けるべきであつた利子所得（無記名の公債若しくは社債の利子又は貸付信託若しくは証券投資信託の無記名受益証券につき受ける収益にあつては、施行日前に支払を受けたもの）及び配当所得（無記名株式の配当又は元本の追加信託をすることができる証券投資信託の無記名受益証券につき受ける収益にあつては、施行日前に支払を受けた金額）については、なお従前の例による。 suppl-3321-26/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-1 The provisions of Chapter II, Section 1 of the New Act apply to interest income (including interest on loan receivables prescribed in Article 7, paragraph (2) of the New Act; the same applies hereinafter in this paragraph) and dividend income that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern interest income that was to have been paid before that date (or, in the case of interest on bearer public bonds or bearer corporate bonds or proceeds received on bearer beneficiary certificates of loan trusts or securities investment trusts, that which was paid before the Effective Date) and dividend income that was to have been paid before that date (or, in the case of dividends on bearer shares or proceeds received on bearer beneficiary certificates of securities investment trusts that permit additional trusts of principal, the amount paid before the Effective Date). machine translation, not official **第二項** 無記名の公債若しくは社債又は貸付信託若しくは証券投資信託の無記名受益証券につき受ける利子所得及び無記名株式又は元本の追加信託をすることができる証券投資信託の無記名受益証券につき受ける配当所得のうち、施行日前にその支払期日が到来しているもので同日において支払を受けていないものについては、これらを無記名でないものとみなし、なお旧法第二条の二（利子所得の非課税）又は第二条の四（配当所得の源泉徴収税率の軽減）の規定の例による。 suppl-3321-26/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-2 Interest income received on bearer public bonds or bearer corporate bonds or on bearer beneficiary certificates of loan trusts or securities investment trusts, and dividend income received on bearer shares or on bearer beneficiary certificates of securities investment trusts that permit additional trusts of principal, whose payment date arrived before the Effective Date and which has not been paid as of that date, is deemed not to be in bearer form, and the provisions of Article 2-2 (Tax Exemption on Interest Income) or Article 2-4 (Reduction of the Withholding Tax Rate on Dividend Income) of the Former Act continue to govern it. machine translation, not official **第三項** 旧法第二条の三（長期預金等の利子所得の分離、五パーセント課税）の規定は、次に掲げる公債、社債、預金又は合同運用信託について支払を受けるべき利子所得については、なおその効力を有する。ただし、租税特別措置法の一部を改正する法律（昭和三十四年法律第七十七号）附則第四項の規定の適用を妨げない。 suppl-3321-26/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3 The provisions of Article 2-3 (Separation of Interest Income from Long-Term Deposits, etc. and Taxation at 5 Percent) of the Former Act remain in force with respect to interest income to be paid on the following public bonds, corporate bonds, deposits or jointly managed trusts; provided, however, that this does not preclude the application of the provisions of paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 77 of 1959): machine translation, not official **一** 昭和三十一年三月三十一日までに発行された公債又は社債（昭和三十年一月三十一日までに償還期限が到来する公債及び社債を除く。）で国債に関する法律第二条第二項又は社債等登録法第三条の規定により引き続きその者の登録している期間が一年以上であるもの suppl-3321-26/art-4/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-1 public bonds or corporate bonds issued by March 31, 1956 (excluding public bonds and corporate bonds whose redemption date arrives by January 31, 1955) for which the period during which they have continuously been registered for that person pursuant to the provisions of Article 2, paragraph (2) of the Act on National Government Bonds or Article 3 of the Act on the Registration of Corporate Bonds, etc. is one year or more; machine translation, not official **二** 昭和三十一年三月三十一日までに締結された契約に基く金融機関に対する預金で当該預金に係る契約において定める預入期間が一年以上であるもの（昭和三十年一月三十一日までに払戻の期日が到来するものを除く。）のうち政令で定めるもの suppl-3321-26/art-4/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-2 deposits with a financial institution based on a contract concluded by March 31, 1956, for which the deposit period specified in the contract for the deposit is one year or more (excluding those whose date for repayment arrives by January 31, 1955), that are specified by Cabinet Order; machine translation, not official **三** 昭和三十一年三月三十一日までに締結された契約に基く合同運用信託（貸付信託を除く。）で当該信託に係る契約において定める信託期間が一年以上であるもの（昭和三十年一月三十一日までに信託契約期間が終了するものを除く。）のうち政令で定めるもの suppl-3321-26/art-4/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-3 jointly managed trusts (excluding loan trusts) based on a contract concluded by March 31, 1956, for which the trust period specified in the contract for the trust is one year or more (excluding those whose trust contract period ends by January 31, 1955), that are specified by Cabinet Order; machine translation, not official **四** 昭和三十一年三月三十一日までに締結された契約に基く貸付信託の受益証券で引き続きその者のものとして記名されている期間が一年以上であるもの（昭和三十年一月三十一日までに信託契約期間が終了するものを除く。） suppl-3321-26/art-4/par-3/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-3/item-4 beneficiary certificates of loan trusts based on a contract concluded by March 31, 1956, for which the period during which they have continuously been registered in the name of that person is one year or more (excluding those whose trust contract period ends by January 31, 1955). machine translation, not official **第四項** 施行日前に支払を受けるべきであつた証券投資信託（元本の追加信託をすることができる証券投資信託を除く。）の信託期間中に分配される収益（証券投資信託契約の一部の解約により分配されるものを除く。）については、なお旧法第二条の五（証券投資信託の期中分配金の所得区分の特例）の規定の例による。 suppl-3321-26/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-4 With regard to proceeds distributed during the trust period of a securities investment trust (excluding a securities investment trust that permits additional trusts of principal) (excluding proceeds distributed upon the partial cancellation of a securities investment trust contract) that were to have been paid before the Effective Date, the provisions of Article 2-5 (Special Provisions on the Income Classification of Interim Distributions of Securities Investment Trusts) of the Former Act continue to govern. machine translation, not official **第五項** 昭和三十年分及び昭和三十一年分の所得税についての配当控除額については、なお旧法第二条の六（配当控除額の特例）の規定の例による。 suppl-3321-26/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-5 With regard to the amount of the dividend tax credit for income tax for 1955 and 1956, the provisions of Article 2-6 (Special Provisions on the Amount of the Dividend Tax Credit) of the Former Act continue to govern. machine translation, not official ### 第五条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals caption: machine translation, not official suppl-3321-26/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5 **第一項** 新法第十条及び第十一条の規定は、個人が施行日以後に取得し、又は製作して事業の用に供した新法第十条第一項に規定する重要機械等又は新法第十一条第一項に規定する合理化機械等の減価償却額の計算について適用し、個人が施行日前に取得し、又は製作して事業の用に供した旧法第五条の五第一項（機械等の特別償却）に規定する機械等又は旧法第五条の七第一項（指定事業用機械の特別償却）に規定する指定事業用機械の減価償却額の計算については、なお従前の例による。 suppl-3321-26/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-1 The provisions of Articles 10 and 11 of the New Act apply to the calculation of the amount of depreciation of important machinery, etc. prescribed in Article 10, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the New Act that an individual has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation of machinery, etc. prescribed in Article 5-5, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-7, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that an individual acquired or manufactured and used for business before the Effective Date. machine translation, not official **第二項** 個人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第五条の五第一項に規定する機械等又は旧法第五条の七第一項に規定する指定事業用機械を同日から一年以内にその用に供した場合における当該機械等又は指定事業用機械の減価償却額の計算については、旧法第五条の五又は第五条の七の規定は、なおその効力を有する。 suppl-3321-26/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-2 If an individual has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-5, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-7, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-5 or Article 5-7 of the Former Act remain in force with respect to the calculation of the amount of depreciation of that machinery, etc. or designated business machinery. machine translation, not official **第三項** 新法第十二条の規定は、試験研究を行う個人が施行日以後に企業合理化促進法第四条の規定により承認を受けた機械設備等の減価償却額の計算について適用し、当該個人が同日前に当該承認を受けた機械設備等の減価償却額の計算については、なお従前の例による。 suppl-3321-26/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-3 The provisions of Article 12 of the New Act apply to the calculation of the amount of depreciation of machinery and equipment, etc. for which an individual conducting experimental research has obtained approval pursuant to the provisions of Article 4 of the Enterprise Rationalization Promotion Act on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation of machinery and equipment, etc. for which that individual obtained that approval before that date. machine translation, not official **第四項** 個人が、昭和二十七年一月一日から昭和三十年六月三十日までの間に、貸家の用（その者の営む事業に係る使用人の居住の用を含む。以下この項及び次項において同じ。）に供する目的をもつて住宅の用に供する旧法第二十一条第一項（貸家住宅の五年間五割増償却）に規定する命令で定める家屋を取得して貸家の用に供した場合における当該家屋の減価償却額の計算については、なお従前の例による。 suppl-3321-26/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-4 The provisions then in force continue to govern the calculation of the amount of depreciation of a house specified by order as prescribed in Article 21, paragraph (1) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which an individual acquired, during the period from January 1, 1952 to June 30, 1955, for the purpose of using it as rental housing (including using it as a residence for employees engaged in the business operated by that individual; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing. machine translation, not official **第五項** 個人が、昭和三十年七月一日から昭和三十二年三月三十一日までの間に、貸家の用に供する目的をもつて住宅の用に供する旧法第二十一条の二第一項（貸家住宅の五年間十割増又は二十割増償却）に規定する命令で定める家屋を取得して、これを昭和三十三年十二月三十一日までに貸家の用に供した場合における当該家屋の減価償却額の計算については、同項の規定は、なおその効力を有する。 suppl-3321-26/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-5 With regard to the calculation of the amount of depreciation of a house specified by order as prescribed in Article 21-2, paragraph (1) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which an individual acquired, during the period from July 1, 1955 to March 31, 1957, for the purpose of using it as rental housing and used as rental housing by December 31, 1958, the provisions of that paragraph remain in force. machine translation, not official **第六項** 個人が昭和三十二年一月一日から同年三月三十一日までの間に旧法第七条の三第一項（満期保険に附した漁船の特別償却）に規定する漁船につき支払つた同項に規定する満期保険の保険料は、新法第十四条の規定の適用を受ける保険料とみなす。 suppl-3321-26/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-6 Premiums for maturity insurance prescribed in Article 7-3, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that an individual paid for a fishing vessel prescribed in that paragraph during the period from January 1, 1957 to March 31 of that year are deemed to be premiums to which the provisions of Article 14 of the New Act apply. machine translation, not official **第七項** 個人が昭和三十二年四月一日前に取得し、又は製作して旧法第七条の八第一項（探鉱用機械設備の特別償却）に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の減価償却額の計算については、なお従前の例による。 suppl-3321-26/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-7 The provisions then in force continue to govern the calculation of the amount of depreciation of machinery and equipment for exploration prescribed in Article 7-8, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that an individual acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第八項** 個人が昭和三十二年四月一日前に取得し、又は製作して同日においてまだ探鉱の用に供していない旧法第七条の八第一項に規定する探鉱用機械設備を同日から一年以内に同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の減価償却額の計算については、同条の規定は、なおその効力を有する。 suppl-3321-26/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-8 If an individual has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-8, paragraph (1) of the Former Act that the individual acquired or manufactured before that date and had not yet used for exploration as of that date for the exploration of new mineral deposits prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the amount of depreciation of that machinery and equipment for exploration. machine translation, not official **第九項** 個人が昭和三十二年四月一日前に支出した旧法第七条の八第二項（探鉱費及び他から購入した鉱業権の特別償却）に規定する支出金額の必要経費算入については、なお従前の例による。 suppl-3321-26/art-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-9 The provisions then in force continue to govern the inclusion in necessary expenses of the amount of expenditure prescribed in Article 7-8, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that an individual disbursed before April 1, 1957. machine translation, not official ### 第八条（社会診療報酬の源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding at the Source for Remuneration for Social Medical Care caption: machine translation, not official suppl-3321-26/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-8 **第一項** 新法第二十七条の規定は、施行日以後に支払を受けるべき同条に規定する報酬について適用し、同日前に支払を受けるべき当該報酬については、なお従前の例による。 suppl-3321-26/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-8/par-1 The provisions of Article 27 of the New Act apply to the remuneration prescribed in that Article that is to be paid on or after the Effective Date, and the provisions then in force continue to govern that remuneration that is to be paid before that date. machine translation, not official ### 第九条（外国技術使用料課税に関する経過規定） — Transitional Provisions Concerning Taxation on Royalties for Foreign Technology caption: machine translation, not official suppl-3321-26/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9 **第一項** 新法第二十八条の規定は、施行日以後に支払を受けるべき同条第一項に規定する重要外国技術の使用料について適用し、同日前に支払を受けるべきであつた旧法第三条の二第二項（外国技術使用料の税率の軽減）に規定する工業所有権その他の技術に関する権利又は特別の技術による生産方式及びこれに準ずるものに係る所得については、なお従前の例による。 suppl-3321-26/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9/par-1 The provisions of Article 28 of the New Act apply to royalties for important foreign technology prescribed in paragraph (1) of that Article that are to be paid on or after the Effective Date, and the provisions then in force continue to govern income from industrial property rights or other rights concerning technology, or from production methods using special technology or anything equivalent thereto, prescribed in Article 3-2, paragraph (2) (Reduction of the Tax Rate on Royalties for Foreign Technology) of the Former Act, that was to have been paid before that date. machine translation, not official **第二項** 昭和二十八年三月三十一日までに締結された契約に基き、旧法第三条の二第一項（外国技術使用料の非課税）に規定する工業所有権その他の技術に関する権利又は特別の技術による生産方式及びこれに準ずるものにつき、同項に規定する非居住者又は法人が施行日前に支払を受けるべきであつた同項に規定する所得及び施行日以後に支払を受ける同項に規定する所得については、同条第一項、第三項及び第四項の規定は、なおその効力を有する。 suppl-3321-26/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-9/par-2 With regard to the income prescribed in Article 3-2, paragraph (1) (Tax Exemption on Royalties for Foreign Technology) of the Former Act that a nonresident or corporation prescribed in that paragraph was to have received before the Effective Date, and the income prescribed in that paragraph that such a nonresident or corporation receives on or after the Effective Date, from industrial property rights or other rights concerning technology, or from production methods using special technology or anything equivalent thereto, prescribed in that paragraph, under a contract concluded by March 31, 1953, the provisions of paragraphs (1), (3) and (4) of that Article remain in force. machine translation, not official ### 第十条（個人に関するその他の経過規定） — Other Transitional Provisions Concerning Individuals caption: machine translation, not official suppl-3321-26/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10 **第一項** 新法第三十一条及び第三十二条の規定は、昭和三十二年一月一日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十四条（収用等の場合の譲渡所得等の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。 suppl-3321-26/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-1 The provisions of Articles 31 and 32 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after January 1, 1957, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 14 (Special Provisions on the Revalued Amount in Calculating Capital Gains, etc. in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that date. machine translation, not official **第二項** 新法第四十条第二項（国等に財産を寄附した場合の譲渡所得等の非課税）の規定は、施行日以後に同条第一項に規定する承認があつたものについて適用する。 suppl-3321-26/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-2 The provisions of Article 40, paragraph (2) (Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.) of the New Act apply where the approval prescribed in paragraph (1) of that Article is given on or after the Effective Date. machine translation, not official **第三項** 昭和三十一年分以前の所得税について旧法第五条の四第一項（概算所得控除）の規定の適用を選択した個人の同年分以前の所得税については、なお従前の例による。 suppl-3321-26/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-3 The provisions then in force continue to govern income tax for 1956 and prior years of an individual who elected to apply the provisions of Article 5-4, paragraph (1) (Approximate Deduction from Income) of the Former Act with regard to income tax for 1956 and prior years. machine translation, not official **第四項** 旧法第十三条（長期の耐用年数の資産に関する旧再評価税の延納）の規定は、個人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。 suppl-3321-26/art-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-4 The provisions of Article 13 (Deferred Payment of the Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of an individual. machine translation, not official **第五項** 旧法第二十条の二第一項（国有林野と交換した山林の山林所得の計算の特例）の規定の適用を受けた交換により取得した立木又は立木の存する土地については、同条第二項の規定は、なおその効力を有する。 suppl-3321-26/art-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10/par-5 With regard to standing timber, or land on which standing timber stands, acquired through an exchange to which the provisions of Article 20-2, paragraph (1) (Special Provisions on the Calculation of Timber Income from Forested Land Exchanged for National Forest Land) of the Former Act applied, the provisions of paragraph (2) of that Article remain in force. machine translation, not official ### 第十一条（法人税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax caption: machine translation, not official suppl-3321-26/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-11 **第一項** 新法第三章の規定は、次条から附則第十八条までに特別の定があるものを除くほか、法人の昭和三十二年四月一日以後に終了する事業年度分の法人税（清算中の事業年度に係る法人税を含むものとし、法人税法第一条第二項に規定する人格のない社団等で同法の適用を受けるものについては、昭和三十二年四月一日以後に開始する事業年度分の法人税とする。）について適用し、法人の同日前に終了する事業年度分の法人税（清算中の事業年度に係る法人税を含む。）については、なお従前の例による。 suppl-3321-26/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-11/par-1 Unless otherwise specially provided for in the following Article through Article 18 of the Supplementary Provisions, the provisions of Chapter III of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1957 (including corporation tax for business years during liquidation, and, for an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act to which that Act applies, corporation tax for business years beginning on or after April 1, 1957), and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date (including corporation tax for business years during liquidation). machine translation, not official ### 第十二条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations caption: machine translation, not official suppl-3321-26/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12 **第一項** 新法第四十二条及び第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した新法第四十二条第一項に規定する重要機械等又は新法第四十三条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が施行日前に取得し、又は製作して事業の用に供した旧法第五条の六第一項（機械等の特別償却）に規定する機械等又は旧法第五条の八第一項（指定事業用機械の特別償却）に規定する指定事業用機械の償却範囲額の計算については、なお従前の例による。 suppl-3321-26/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-1 The provisions of Articles 42 and 43 of the New Act apply to the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the New Act or rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the New Act that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. prescribed in Article 5-6, paragraph (1) (Special Depreciation of Machinery, etc.) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) (Special Depreciation of Designated Business Machinery) of the Former Act that a corporation acquired or manufactured and used for business before the Effective Date. machine translation, not official **第二項** 法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第五条の六第一項に規定する機械等又は旧法第五条の八第一項に規定する指定事業用機械を同日から一年以内にその用に供した場合における当該機械等又は指定事業用機械の償却範囲額の計算については、旧法第五条の六又は第五条の八の規定は、なおその効力を有する。 suppl-3321-26/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-2 If a corporation has, within one year from the Effective Date, used for business machinery, etc. prescribed in Article 5-6, paragraph (1) of the Former Act or designated business machinery prescribed in Article 5-8, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 5-6 or Article 5-8 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. or designated business machinery. machine translation, not official **第三項** 新法第四十四条の規定は、試験研究を行う法人が施行日以後に企業合理化促進法第四条の規定により承認を受けた機械設備等の償却範囲額の計算について適用し、当該法人が同日前に当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。 suppl-3321-26/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-3 The provisions of Article 44 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation conducting experimental research has obtained approval pursuant to the provisions of Article 4 of the Enterprise Rationalization Promotion Act on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that corporation obtained that approval before that date. machine translation, not official **第四項** 新法第四十五条の規定は、同条に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日以後に取得し、又は製作して当該法人の事業の用に供した同条第一項に規定する協同事業用機械等の償却範囲額の計算について適用し、旧法第七条の五第一項（協同事業用機械等の特別償却）に規定する法人の昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して当該法人の事業の用に供した同項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。 suppl-3321-26/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-4 The provisions of Article 45 of the New Act apply to the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in paragraph (1) of that Article that a corporation prescribed in that Article has acquired or manufactured and used for the business of that corporation on or after the first day of its first business year beginning on or after April 1, 1957, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery, etc. for joint business prescribed in Article 7-5, paragraph (1) (Special Depreciation of Machinery, etc. for Joint Business) of the Former Act that a corporation prescribed in that paragraph acquired or manufactured and used for the business of that corporation before the first day of its first business year beginning on or after April 1, 1957. machine translation, not official **第五項** 旧法第七条の五第一項に規定する法人が、昭和三十二年四月一日以後最初に開始する事業年度開始の日前に取得し、又は製作して同日においてまだ事業の用に供していない同項に規定する協同事業用機械等を同日から一年以内に当該法人の事業の用に供した場合における当該協同事業用機械等の償却範囲額の計算については、同条の規定は、なおその効力を有する。 suppl-3321-26/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-5 If a corporation prescribed in Article 7-5, paragraph (1) of the Former Act has, within one year from the first day of its first business year beginning on or after April 1, 1957, used for the business of that corporation machinery, etc. for joint business prescribed in that paragraph that it acquired or manufactured before that day and had not yet used for business as of that day, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery, etc. for joint business. machine translation, not official **第六項** 法人が、昭和二十七年一月一日から昭和三十年六月三十日までの間に、貸家の用（当該法人の営む事業に係る使用人の居住の用を含む。以下この項及び次項において同じ。）に供する目的をもつて住宅の用に供する旧法第二十一条第二項（貸家住宅の五年間五割増償却）に規定する命令で定める家屋を取得して貸家の用に供した場合における当該家屋の償却範囲額の計算については、なお従前の例による。 suppl-3321-26/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-6 The provisions then in force continue to govern the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21, paragraph (2) (Five-Year 50 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from January 1, 1952 to June 30, 1955, for the purpose of using it as rental housing (including using it as a residence for employees engaged in the business operated by that corporation; the same applies hereinafter in this paragraph and the following paragraph) and used as rental housing. machine translation, not official **第七項** 法人が、昭和三十年七月一日から昭和三十二年三月三十一日までの間に、貸家の用に供する目的をもつて住宅の用に供する旧法第二十一条の二第二項（貸家住宅の五年間十割増又は二十割増償却）に規定する命令で定める家屋を取得して、これを昭和三十三年十二月三十一日までに貸家の用に供した場合における当該家屋の償却範囲額の計算については、同条第二項及び第三項の規定は、なおその効力を有する。 suppl-3321-26/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-7 With regard to the calculation of the allowable depreciation amount of a house specified by order as prescribed in Article 21-2, paragraph (2) (Five-Year 100 Percent or 200 Percent Extra Depreciation of Rental Housing) of the Former Act, which is used as a dwelling and which a corporation acquired, during the period from July 1, 1955 to March 31, 1957, for the purpose of using it as rental housing and used as rental housing by December 31, 1958, the provisions of paragraphs (2) and (3) of that Article remain in force. machine translation, not official **第八項** 法人が昭和三十二年四月一日を含む事業年度（同日から開始する事業年度を除く。）開始の日から同年三月三十一日までの間に旧法第七条の四第一項（満期保険に附した漁船の特別償却）に規定する漁船につき支払つた同項に規定する満期保険の保険料は、新法第四十七条の規定の適用を受ける保険料とみなす。 suppl-3321-26/art-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-8 Premiums for maturity insurance prescribed in Article 7-4, paragraph (1) (Special Depreciation of Fishing Vessels Covered by Maturity Insurance) of the Former Act that a corporation paid for a fishing vessel prescribed in that paragraph during the period from the first day of the business year that includes April 1, 1957 (excluding a business year beginning on that date) to March 31, 1957 are deemed to be premiums to which the provisions of Article 47 of the New Act apply. machine translation, not official **第九項** 法人が昭和三十二年四月一日前に取得し、又は製作して旧法第七条の九第一項（探鉱用機械設備の特別償却）に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備の償却範囲額の計算については、なお従前の例による。 suppl-3321-26/art-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-9 The provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) (Special Depreciation of Machinery and Equipment for Exploration) of the Former Act that a corporation acquired or manufactured before April 1, 1957 and used for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第十項** 法人が昭和三十二年四月一日前に取得し、又は製作して同日においてまだ探鉱の用に供していない旧法第七条の九第一項に規定する探鉱用機械設備を同日から一年以内に同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲額の計算については、同条の規定は、なおその効力を有する。 suppl-3321-26/art-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-10 If a corporation has, within one year from April 1, 1957, used machinery and equipment for exploration prescribed in Article 7-9, paragraph (1) of the Former Act that it acquired or manufactured before that date and had not yet used for exploration as of that date for the exploration of new mineral deposits prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount of that machinery and equipment for exploration. machine translation, not official **第十一項** 法人が昭和三十二年四月一日前に支出した旧法第七条の九第二項（探鉱費及び他から購入した鉱業権の特別償却）に規定する支出金額の損金算入については、なお従前の例による。 suppl-3321-26/art-12/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-11 The provisions then in force continue to govern the inclusion in deductible expenses of the amount of expenditure prescribed in Article 7-9, paragraph (2) (Special Depreciation of Exploration Expenses and of Mining Rights Purchased from Others) of the Former Act that a corporation disbursed before April 1, 1957. machine translation, not official ### 第十四条（法人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Corporations caption: machine translation, not official suppl-3321-26/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-14 **第一項** 法人の昭和三十二年四月一日前にした旧法第七条の六第一項各号又は旧法第七条の七第五項（輸出所得の特別控除）に規定する取引は、新法第五十五条第一項各号又は第五十七条第一項各号に規定する取引とみなして、新法第三章第三節の規定を適用する。 suppl-3321-26/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-14/par-1 Transactions prescribed in the items of Article 7-6, paragraph (1) of the Former Act or in Article 7-7, paragraph (5) (Special Deduction for Export Income) of the Former Act that a corporation conducted before April 1, 1957 are deemed to be transactions prescribed in the items of Article 55, paragraph (1) or the items of Article 57, paragraph (1) of the New Act, and the provisions of Chapter III, Section 3 of the New Act apply to them. machine translation, not official ### 第十五条（協同組合の課税に関する経過規定） — Transitional Provisions Concerning Taxation of Cooperatives caption: machine translation, not official suppl-3321-26/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15 **第一項** 新法第五十九条第三項（新法第六十条第二項及び第六十一条第二項において準用する場合を含む。）の規定は、法人の昭和三十二年四月一日以後最初に終了する事業年度以後の各事業年度において留保した所得で新法第五十九条第一項若しくは第二項、第六十条第一項又は第六十一条第一項の規定の適用があつたものの同日以後に支出した金額について適用する。 suppl-3321-26/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 The provisions of Article 59, paragraph (3) of the New Act (including as applied mutatis mutandis pursuant to Article 60, paragraph (2) and Article 61, paragraph (2) of the New Act) apply to amounts disbursed on or after April 1, 1957 out of income retained by a corporation in its first business year ending on or after that date or in any subsequent business year to which the provisions of Article 59, paragraph (1) or (2), Article 60, paragraph (1) or Article 61, paragraph (1) of the New Act applied. machine translation, not official ### 第十六条（法人の交際費の課税に関する経過規定） — Transitional Provisions Concerning Taxation on Entertainment Expenses of Corporations caption: machine translation, not official suppl-3321-26/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16 **第一項** 新法第六十二条の規定は、法人の昭和三十二年四月一日以後に開始する事業年度において支出した同条第一項に規定する交際費等について適用し、法人の同日前に開始した事業年度において支出した旧法第五条の十二第一項（法人の交際費等の損金不算入）に規定する交際費等については、なお従前の例による。 suppl-3321-26/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1 The provisions of Article 62 of the New Act apply to entertainment expenses, etc. prescribed in paragraph (1) of that Article that a corporation disburses in a business year beginning on or after April 1, 1957, and the provisions then in force continue to govern entertainment expenses, etc. prescribed in Article 5-12, paragraph (1) (Exclusion of Entertainment Expenses, etc. of Corporations from Deductible Expenses) of the Former Act that a corporation disbursed in a business year that began before that date. machine translation, not official ### 第十八条（法人に関するその他の経過規定） — Other Transitional Provisions Concerning Corporations caption: machine translation, not official suppl-3321-26/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18 **第一項** 旧銀行等の債券発行等に関する法律第十三条第一項又は第十四条第一項（旧銀行等の債券発行等に関する法律第十七条第二項において準用する場合を含む。）の規定により、法人が施行日以後にその利益又は剰余金から優先株式又は優先出資に対してする配当又は剰余金の分配については、旧法第五条の十三（優先株式等に対する配当の免税）の規定は、なおその効力を有する。 suppl-3321-26/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-1 With regard to dividends or distributions of surplus paid by a corporation on or after the Effective Date out of its profits or surplus on preferred shares or preferred equity investments pursuant to the provisions of Article 13, paragraph (1) or Article 14, paragraph (1) of the Former Act on the Issuance of Debentures by Banks, etc. (including as applied mutatis mutandis pursuant to Article 17, paragraph (2) of the Former Act on the Issuance of Debentures by Banks, etc.), the provisions of Article 5-13 (Exemption from Tax for Dividends on Preferred Shares, etc.) of the Former Act remain in force. machine translation, not official **第二項** 新法第六十四条及び第六十五条の規定は、施行日を含む事業年度開始の日以後これらの規定に該当すべき事実が生じた場合におけるその該当する資産の再評価について適用し、同日前に旧法第十五条（収用等の場合の所得の計算上の再評価額の特例）の規定に該当する事実が生じた場合におけるその該当する資産の再評価については、なお従前の例による。 suppl-3321-26/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-2 The provisions of Articles 64 and 65 of the New Act apply to the revaluation of assets falling under those provisions where facts falling under those provisions arise on or after the first day of the business year that includes the Effective Date, and the provisions then in force continue to govern the revaluation of assets falling under the provisions of Article 15 (Special Provisions on the Revalued Amount in Calculating Income in the Case of Expropriation, etc.) of the Former Act where facts falling under those provisions arose before that day. machine translation, not official **第三項** 旧法第十三条の二（長期の耐用年数の資産に関する旧再評価税額の延納）の規定は、法人の同条に規定する減価償却資産の旧再評価差額に係る再評価税の納付については、なおその効力を有する。 suppl-3321-26/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18/par-3 The provisions of Article 13-2 (Deferred Payment of the Amount of Former Revaluation Tax on Assets with a Long Useful Life) of the Former Act remain in force with respect to the payment of revaluation tax on the former revaluation difference of depreciable assets prescribed in that Article of a corporation. machine translation, not official ### 第十九条（相続税法の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Inheritance Tax Act caption: machine translation, not official suppl-3321-26/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19 **第一項** 新法第四章の規定は、施行日以後に開始した相続に係る相続税について適用し、同日前に開始した相続に係る相続税については、なお従前の例による。 suppl-3321-26/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-19/par-1 The provisions of Chapter IV of the New Act apply to inheritance tax on an inheritance that commenced on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance that commenced before that date. machine translation, not official --- ## Cites - suppl-3321-26/art-3/par-1: 次条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3321-26/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4 - suppl-3321-26/art-3/par-1: 附則第十条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-3321-26/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-10 - suppl-3321-26/art-4/par-1: この項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3321-26/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-1 - suppl-3321-26/art-5/par-3: 企業合理化促進法第四条 → e-Gov law 327AC1000000005, 第四条 (Article 4), art-4 — not held in this collection - suppl-3321-26/art-5/par-4: 次項 → 租税特別措置法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3321-26/art-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-5 - suppl-3321-26/art-5/par-4: この項 → 租税特別措置法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3321-26/art-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-4 - suppl-3321-26/art-11/par-1: 附則第十八条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3321-26/art-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18 - suppl-3321-26/art-11/par-1: 次条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3321-26/art-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12 - suppl-3321-26/art-12/par-3: 企業合理化促進法第四条 → e-Gov law 327AC1000000005, 第四条 (Article 4), art-4 — not held in this collection - suppl-3321-26/art-12/par-6: この項 → 租税特別措置法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-3321-26/art-12/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-6 - suppl-3321-26/art-12/par-6: 次項 → 租税特別措置法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-3321-26/art-12/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-7 ## Cited by 54 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第八十六条の二第一項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-1 - 租税特別措置法 附則第三条第一項（所得税の特例に関する経過規定の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-3/par-1 - 租税特別措置法 附則第四条第一項（利子所得及び配当所得に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-4/par-1 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-5/par-4 - 租税特別措置法 附則第十一条第一項（法人税の特例に関する経過規定の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-11/par-1 - 租税特別措置法 附則第十二条第六項（法人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-12/par-6 - 租税特別措置法 附則第三条第五項（個人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-5 - 租税特別措置法 附則第二項第一号 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2/item-1 - 租税特別措置法 附則第三項第一号 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-237/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3/item-1 - 租税特別措置法 附則第四条第三項（個人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-3 - 租税特別措置法 附則第四条第四項（個人の減価償却に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-4 - 租税特別措置法 附則第三条第九項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-9 - 租税特別措置法 附則第六条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-6/par-5 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-4 - 租税特別措置法 附則第五条第二項（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-2 - 租税特別措置法 附則第六条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-2 - 租税特別措置法 附則第七条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-4 - 租税特別措置法 附則第七条第十二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-12 - 租税特別措置法 附則第五条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-6 - 租税特別措置法 附則第四条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-4/par-2 - 租税特別措置法 附則第四条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3591-6/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3591-6/art-4/par-5 - 租税特別措置法 附則第八条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-8/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-8/par-10 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-5/par-4 - 租税特別措置法 附則第四条第二項（エネルギー基盤高度化設備を取得した場合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/en/special-taxation-measures-act/suppl-3631-4/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-2 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-4 - 租税特別措置法 附則第五条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-7 - 租税特別措置法 附則第五条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-5/par-2 - 租税特別措置法 附則第三条第二項（経済社会エネルギー基盤強化設備を取得した場合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/en/special-taxation-measures-act/suppl-4021-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-2 - 租税特別措置法 附則第六条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-3 - 租税特別措置法 附則第六条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-5 - 租税特別措置法 附則第四条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-4/par-6 - 租税特別措置法 附則第三条第二項（エネルギー環境変化対応設備を取得した場合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/en/special-taxation-measures-act/suppl-4041-14/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-3/par-2 - 租税特別措置法 附則第四条第三項（事業基盤強化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/en/special-taxation-measures-act/suppl-4041-14/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-4/par-3 - 租税特別措置法 附則第五条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-5/par-5 - 租税特別措置法 附則第六条第九項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-9 - 租税特別措置法 附則第六条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-10 - 租税特別措置法 附則第六条第十一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-6/par-11 - 租税特別措置法 附則第九条第三項（事業基盤強化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/en/special-taxation-measures-act/suppl-4071-55/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-9/par-3 - 租税特別措置法 附則第十条第十三項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-10/par-13 - 租税特別措置法 附則第七条第十一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-7/par-11 - 租税特別措置法 附則第五条第十一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-5/par-11 - 租税特別措置法 附則第五条第三項（中小企業者の機械の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3 - 租税特別措置法 附則第六条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4121-13/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-6/par-10 - 租税特別措置法 附則第七条第十六項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-16 - 租税特別措置法 附則第七条第十八項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-7/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-7/par-18 - 租税特別措置法 附則第二十五条第十二項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-12 - 租税特別措置法 附則第二十五条第十四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-25/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-25/par-14 - 租税特別措置法 附則第十八条第十五項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-18/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-18/par-15 - 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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-20261007T211206-256, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-257, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-258, 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