# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3401-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-36 - 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. --- ## 附　則 昭和四〇年三月三一日法律第三六号 suppl-3401-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3401-36/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-1 **第一項** この法律は、昭和四十年四月一日から施行する。 suppl-3401-36/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-1/par-1 This Act comes into effect on April 1, 1965. machine translation, not official ### 第二条（国税に関する法律の一部改正に伴う経過規定の原則） — Principle of Transitional Provisions Accompanying the Partial Amendment of National Tax Laws caption: machine translation, not official suppl-3401-36/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-2 **第一項** 第一章の規定による改正後の国税に関する法律の規定（所得税及び法人税に関する部分に限る。）は、別段の定めがあるものを除き、所得税法（昭和四十年法律第三十三号）附則又は法人税法（昭和四十年法律第三十四号）附則の規定によりこれらの法律の規定が適用される所得税及び法人税について適用し、旧所得税法（昭和二十二年法律第二十七号）又は旧法人税法（昭和二十二年法律第二十八号）の規定が適用される所得税及び法人税については、なお従前の例による。 suppl-3401-36/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-2/par-1 Unless otherwise provided, the provisions of the national tax laws as amended by the provisions of Chapter I (limited to the parts concerning income tax and corporation tax) apply to income tax and corporation tax to which the provisions of the Income Tax Act (Act No. 33 of 1965) or the Corporation Tax Act (Act No. 34 of 1965) apply pursuant to the provisions of the Supplementary Provisions of those Acts, and the provisions then in force continue to govern income tax and corporation tax to which the provisions of the former Income Tax Act (Act No. 27 of 1947) or the former Corporation Tax Act (Act No. 28 of 1947) apply. machine translation, not official ### 第四条（租税特別措置法の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3401-36/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4 **第一項** 旧所得税法第二十条第一項に規定する新規重要物産につき同項に規定する命令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した者の同項の規定による所得税の免除に係る期間が昭和三十九年十二月三十一日において満了していない場合には、当該新規重要物産及び命令で定める期間を第七条の規定による改正後の租税特別措置法（以下この条において「新法」という。）第二十三条の二第一項に規定する新規重要物産及び政令で定める期間とみなし、かつ、当該新規重要物産につき旧所得税法第二十条第一項の規定により所得税を免除された所得を新法第二十三条の二第一項の規定により所得税を免除された所得とみなして、同条の規定を適用する。 suppl-3401-36/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-1 If the period of exemption from income tax under the provisions of Article 20, paragraph (1) of the former Income Tax Act for a person who commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by order prescribed in that paragraph has not expired as of December 31, 1964, that new important product and the period specified by order are deemed to be the new important product and the period specified by Cabinet Order prescribed in Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 7 (hereinafter referred to as the "New Act" in this Article), and the income exempted from income tax for that new important product under the provisions of Article 20, paragraph (1) of the former Income Tax Act is deemed to be income exempted from income tax under the provisions of Article 23-2, paragraph (1) of the New Act, and the provisions of that Article apply. machine translation, not official **第二項** 昭和四十年分の所得税について新法第二十三条の二第一項の規定の適用があつた場合における所得税法附則第十五条の規定の適用については、同条第一項第一号中「所得税について」とあるのは「所得税について租税特別措置法（昭和三十二年法律第二十六号）第二十三条の二（新規重要物産の製造等による所得の免税）又は」と、「同条の規定」とあるのは「これらの規定」とする。 suppl-3401-36/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-2 With regard to the application of the provisions of Article 15 of the Supplementary Provisions of the Income Tax Act in the case where the provisions of Article 23-2, paragraph (1) of the New Act have been applied to income tax for 1965, the phrase "for income tax" in paragraph (1), item (i) of that Article is deemed to be replaced with "for income tax, Article 23-2 (Tax Exemption for Income from Manufacture, etc. of New Important Products) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) or", and the phrase "the provisions of that Article" with "those provisions". machine translation, not official **第三項** 法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）が施行日を含む事業年度開始の日において有する旧法人税法及び同法に基づく命令の規定による渇水準備金勘定、違約損失補償準備金勘定又は異常危険準備金の金額（既に旧法人税法及び同法に基づく命令の規定により取りくずすべきこととなつたものを除く。次項において「旧渇水準備金勘定等の金額」という。）は、それぞれこれらに相当する新法第五十七条の二第一項、第五十七条の三第一項又は第五十七条の四第一項、第五十七条の五第一項若しくは第五十七条の六第一項の規定によりその法人の各事業年度の所得の金額の計算上損金の額に算入された渇水準備金勘定、違約損失補償準備金勘定又は異常危険準備金の金額とみなす。 suppl-3401-36/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-3 The amount of the drought reserve account, the reserve account for compensation for losses due to breach of contract or the reserve for abnormal risks under the provisions of the former Corporation Tax Act and orders based thereon that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter in this Article) holds on the first day of the business year that includes the Effective Date (excluding the amount that has already become subject to reversal under the provisions of the former Corporation Tax Act and orders based thereon; referred to as the "amount of the former drought reserve account, etc." in the following paragraph) is deemed to be the amount of the drought reserve account, the reserve account for compensation for losses due to breach of contract or the reserve for abnormal risks, respectively, included in deductible expenses in calculating the amount of income for each business year of that corporation under the corresponding provisions of Article 57-2, paragraph (1), Article 57-3, paragraph (1), or Article 57-4, paragraph (1), Article 57-5, paragraph (1) or Article 57-6, paragraph (1) of the New Act. machine translation, not official **第四項** 前項の規定は、法人が、施行日を含む事業年度開始の日から施行日の前日までの間において行なつた合併により、その合併により消滅した法人から旧渇水準備金勘定等の金額を引き継いだ場合におけるその旧渇水準備金勘定等の金額について準用する。 suppl-3401-36/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-4 The provisions of the preceding paragraph apply mutatis mutandis to the amount of the former drought reserve account, etc. in the case where a corporation has taken over the amount of the former drought reserve account, etc. from a corporation that ceased to exist as a result of a merger carried out by the corporation during the period from the first day of the business year that includes the Effective Date to the day before the Effective Date. machine translation, not official **第五項** 旧法人税法第六条第一項に規定する新規重要物産につき同項に規定する命令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した法人の同項の規定による法人税の免除に係る期間が施行日以後最初に終了する事業年度開始の日の前日までに満了していない場合には、当該新規重要物産及び命令で定める期間を新法第五十八条の四第一項に規定する新規重要物産及び政令で定める期間とみなし、かつ、当該新規重要物産につき旧法人税法第六条第一項の規定により法人税を免除された所得を新法第五十八条の四第一項の規定により法人税を免除された所得とみなして、同条の規定を適用する。 suppl-3401-36/art-4/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-5 If the period of exemption from corporation tax under the provisions of Article 6, paragraph (1) of the former Corporation Tax Act for a corporation that commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by order prescribed in that paragraph has not expired by the day before the first day of the first business year ending on or after the Effective Date, that new important product and the period specified by order are deemed to be the new important product and the period specified by Cabinet Order prescribed in Article 58-4, paragraph (1) of the New Act, and the income exempted from corporation tax for that new important product under the provisions of Article 6, paragraph (1) of the former Corporation Tax Act is deemed to be income exempted from corporation tax under the provisions of Article 58-4, paragraph (1) of the New Act, and the provisions of that Article apply. machine translation, not official **第六項** 新法第六十四条から第六十五条まで及び第六十五条の四から第六十五条の九までの規定は、法人が施行日を含む事業年度開始の日以後に、同法第六十四条第一項若しくは第六十五条第一項に規定する補償金、対価若しくは清算金若しくは同法第六十五条第一項各号に規定する資産を取得し、同法第六十五条の四第一項に規定する譲渡をし、同法第六十五条の七第一項に規定する出資をし、又は同法第六十五条の九第一項に規定する出資の払戻しをする場合について適用し、当該事業年度開始の日前に当該取得、譲渡、出資又は払戻しをした場合については、なお従前の例による。 suppl-3401-36/art-4/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-6 The provisions of Articles 64 through 65 and Articles 65-4 through 65-9 of the New Act apply in the case where a corporation, on or after the first day of the business year that includes the Effective Date, acquires the compensation, consideration or settlement money prescribed in Article 64, paragraph (1) or Article 65, paragraph (1) of that Act or the assets prescribed in the items of Article 65, paragraph (1) of that Act, makes a transfer prescribed in Article 65-4, paragraph (1) of that Act, makes a capital contribution prescribed in Article 65-7, paragraph (1) of that Act, or makes a refund of capital contribution prescribed in Article 65-9, paragraph (1) of that Act, and in the case where the corporation made that acquisition, transfer, capital contribution or refund before the first day of that business year, the provisions then in force continue to govern. machine translation, not official ### 第十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-3401-36/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-15 **第一項** 附則第一条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-3401-36/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-15/par-1 Beyond what is provided for in Article 1 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第十六条（罰則に関する経過規定） — Transitional Provisions Concerning Penal Provisions caption: machine translation, not official suppl-3401-36/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-16 **第一項** 施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる国税に係る同日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-3401-36/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-16/par-1 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after that date with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-36/art-4/par-1: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3401-36/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4 - suppl-3401-36/art-4/par-3: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3401-36/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4 - suppl-3401-36/art-4/par-3: 次項 → 租税特別措置法 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-3401-36/art-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-4 - suppl-3401-36/art-4/par-4: 前項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3401-36/art-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-3 - suppl-3401-36/art-15/par-1: 附則第一条から前条まで → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-3401-36/art-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第一項（租税特別措置法の一部改正に伴う経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-1 - 租税特別措置法 附則第四条第三項（租税特別措置法の一部改正に伴う経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-3 - 租税特別措置法 附則第四条第四項（租税特別措置法の一部改正に伴う経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-4/par-4 - 租税特別措置法 附則第十五条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3401-36/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-36/art-15/par-1 --- ## 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-20261007T211206-266, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-267, 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