# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11)

- 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: 第十一条 (Supplementary Provisions, Article 11)（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — address `suppl-3411-35/art-11`
- 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-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11
- 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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### 第十一条（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-35/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11</sup>

**第一項**  新法第五十八条の規定は、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。
<sup>suppl-3411-35/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11/par-1</sup>
The provisions of Article 58 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.
<sup>machine translation, not official</sup>

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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-20261007T211206-268, 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