# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人税の特例に関する経過規定の原則） — address `suppl-3321-26/art-11` - 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/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-11 - 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 --- ## Cites - 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 --- ## 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-20261007T211206-257, 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