# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19)
- 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: 第十九条 (Supplementary Provisions, Article 19)（輸出の証明がされない場合の益金算入に関する経過規定） — address `suppl-3391-24/art-19`
- 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-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19
- 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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### 第十九条（輸出の証明がされない場合の益金算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Profit Where Export Is Not Certified
caption: machine translation, not official
suppl-3391-24/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19
**第一項** 法人の施行日前における旧法第五十五条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第五十五条の三第一項に規定する間接技術輸出取引に関し、旧法第五十五条第一項、第五十五条の二第一項又は第五十五条の三第一項の規定により損金に算入した金額のうち旧法第五十六条に規定する証明がされなかつた物品又は旧法第五十五条第一項第一号に規定する工業所有権等の取引に係るものの益金算入については、旧法第五十六条の規定は、なおその効力を有する。この場合において、法人の施行日以後に終了する事業年度分の法人税に対する同条第三項の規定の適用については、同項中「百分の十五」とあるのは、「百分の二十」とする。
suppl-3391-24/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19/par-1
The provisions of Article 56 of the Former Act remain in force with respect to the inclusion in gross profit of the portion of the amounts included in deductible expenses pursuant to the provisions of Article 55, paragraph (1), Article 55-2, paragraph (1) or Article 55-3, paragraph (1) of the Former Act with regard to transactions listed in Article 55, paragraph (1), item (iii) or items (v) through (ix) of the Former Act or indirect technology export transactions prescribed in Article 55-3, paragraph (1) of the Former Act conducted by a corporation before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 55, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 56 of the Former Act was not made. In this case, with regard to the application of the provisions of paragraph (3) of that Article to corporation tax of a corporation for business years ending on or after the Effective Date, the phrase "15 percent" in that paragraph is deemed to be replaced with "20 percent".
machine translation, not official
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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-20261007T211206-264, 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