# 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)（配当等に充てた所得に対する法人税率の特例に関する経過規定） — address `suppl-3391-24/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-3391-24/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/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. --- ### 第十四条（配当等に充てた所得に対する法人税率の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Corporation Tax Rates for Income Appropriated to Dividends, etc. caption: machine translation, not official suppl-3391-24/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-14 **第一項** 新法第四十二条の規定は、法人の施行日以後に開始する事業年度又は施行日前に開始し、昭和三十九年九月三十日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。ただし、同日前に開始し、同年九月三十日以後に終了する事業年度分の法人税に対する同条の規定の適用については、同条第一項中「百分の十九」とあるのは「百分の十九・五」と、「百分の二十二」とあるのは「百分の二十三」と、「百分の二十六」とあるのは「百分の二十七」とする。 suppl-3391-24/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-14/par-1 The provisions of Article 42 of the New Act apply to corporation tax of a corporation for business years beginning on or after the Effective Date, or beginning before the Effective Date and ending on or after September 30, 1964, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date; provided, however, that with regard to the application of the provisions of that Article to corporation tax for business years beginning before that date and ending on or after September 30 of that year, the phrase "19 percent" in paragraph (1) of that Article is deemed to be replaced with "19.5 percent", the phrase "22 percent" with "23 percent", and the phrase "26 percent" with "27 percent". machine translation, not official --- ## 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-20261007T211206-264, 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