# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18)
- 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: 第十八条 (Supplementary Provisions, Article 18)（法人に関するその他の経過規定） — address `suppl-3321-26/art-18`
- 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-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18
- 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
## Cited by
5 provisions cite this one. No official source publishes this direction.
- 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
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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