# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（法人の輸出所得に関する経過規定） — address `suppl-3321-26/art-14`
- 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-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-14
- 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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### 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
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

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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-20261007T211206-258, 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