# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（輸出取引となつた場合の法人の輸出所得の特別控除に関する経過規定） — address `suppl-3391-24/art-21` - 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-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21 - 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. --- ### 第二十一条（輸出取引となつた場合の法人の輸出所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Export Income of Corporations Where a Transaction Has Become an Export Transaction caption: machine translation, not official suppl-3391-24/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21 **第一項** 法人が施行日前にした旧法第五十七条第一項各号に掲げる取引について同項に規定する証明がされた場合における当該取引については、同項から同条第四項までの規定は、なおその効力を有する。 suppl-3391-24/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21/par-1 If the certification prescribed in Article 57, paragraph (1) of the Former Act has been made for transactions listed in the items of that paragraph that a corporation conducted before the Effective Date, the provisions of that paragraph through paragraph (4) of that Article remain in force with respect to those transactions. machine translation, not official **第二項** 施行日前に旧法第五十五条第三項（旧法第五十五条の三第三項において準用する場合を含む。）の規定により輸出取引に含まれないものとされた取引若しくは当該取引に係る輸出又は技術輸出取引に含まれないものとされた取引について、その対価として旧法第五十七条第五項に規定する対外支払手段による支払があり、かつ、同項に規定する証明があつた場合であつて、当該取引について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の適用があるべき場合における当該取引に係る旧法第五十七条第五項に規定する損金に算入されるべき金額に相当する金額の損金算入については、同項の規定は、なおその効力を有する。 suppl-3391-24/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21/par-2 If, before the Effective Date, payment was made by foreign means of payment prescribed in Article 57, paragraph (5) of the Former Act as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 55, paragraph (3) of the Former Act (including as applied mutatis mutandis pursuant to Article 55-3, paragraph (3) of the Former Act), or for an export relating to that transaction, or for a transaction deemed not to be included in technology export transactions, and the certification prescribed in that paragraph was made, and the provisions of Article 55, paragraph (1), Article 55-2, paragraph (1) or Article 55-3, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (5) of the Former Act remain in force with respect to the inclusion in deductible expenses of an amount equivalent to the amount to be included in deductible expenses as prescribed in that paragraph with regard to that transaction. 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