# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（法人の準備金に関する経過規定） — address `suppl-3411-35/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10 - 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. --- ### 第十条（法人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Corporations caption: machine translation, not official suppl-3411-35/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10 **第一項** 施行日において存する新法第五十六条の三第一項に規定する法人（その合併法人を含む。）が施行日を含む事業年度の直前の事業年度終了の日において有する新法第五十三条第一項に規定する価格変動準備金勘定の金額（同項の規定により当該直前の事業年度の所得の金額の計算上損金の額に算入されたものに限る。）のうち同日において有する株式に係る部分の金額として政令で定めるところにより計算した金額の同条第四項の規定の適用については、同項の規定にかかわらず、政令で定めるところにより、当該法人の施行日から昭和四十五年三月三十一日までの期間内の日を含む各事業年度の所得の金額の計算上、益金の額に算入する。 suppl-3411-35/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-1 With regard to the application of the provisions of Article 53, paragraph (4) of the New Act to the amount calculated as specified by Cabinet Order as the amount of the portion relating to shares held on that day, out of the amount of the account for the reserve for price fluctuations prescribed in paragraph (1) of that Article (limited to the amount included in deductible expenses in calculating the amount of income for that immediately preceding business year under the provisions of that paragraph) that a corporation prescribed in Article 56-3, paragraph (1) of the New Act that exists on the Effective Date (including its merging corporation) holds as of the end of the business year immediately preceding the business year that includes the Effective Date, notwithstanding the provisions of that paragraph, that amount is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year of that corporation that includes any day within the period from the Effective Date to March 31, 1970. machine translation, not official **第二項** 新法第五十四条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3411-35/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-2 The provisions of Article 54 of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十六条第一項の規定は、同項に規定する内国法人が施行日以後に同項に規定する特定株式等を取得する場合について適用し、同日前に当該特定株式等を取得した場合については、なお従前の例による。 suppl-3411-35/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-3 The provisions of Article 56, paragraph (1) of the New Act apply in the case where a domestic corporation prescribed in that paragraph acquires specified shares, etc. prescribed in that paragraph on or after the Effective Date, and in the case where it acquired those specified shares, etc. before that date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十三条第一項（法人の準備金に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/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-20261007T211206-268, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07