# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の新規重要物産の製造等による所得の免税に関する経過規定） — address `suppl-3411-35/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6 - 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. --- ### 第六条（個人の新規重要物産の製造等による所得の免税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Income from Manufacture, etc. of New Important Products by Individuals caption: machine translation, not official suppl-3411-35/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6 **第一項** 旧法第二十三条の二の規定は、同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政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個人の同項の規定による所得税の免除については、なおその効力を有する。 suppl-3411-35/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-1 The provisions of Article 23-2 of the Former Act remain in force with regard to the exemption from income tax under the provisions of paragraph (1) of that Article for an individual 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 Cabinet Order prescribed in that paragraph. machine translation, not official **第二項** 昭和四十一年以後の各年において前項の規定によりその効力を有するものとされる旧法第二十三条の二第一項の規定の適用を受ける個人に係る新法第二十一条の規定の適用については、同条第一項中「指定期間内の収入金額」とあるのは、「指定期間内の収入金額（租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用に係るものを除く。以下この条において同じ。）」とする。 suppl-3411-35/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-2 With regard to the application of the provisions of Article 21 of the New Act to an individual to whom the provisions of Article 23-2, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply in each year from 1966 onward, the phrase "revenue within the designated period" in paragraph (1) of that Article is deemed to be replaced with "revenue within the designated period (excluding revenue relating to the application of the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), which remain in force pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)". machine translation, not official --- ## Cites - suppl-3411-35/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3411-35/art-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（個人の新規重要物産の製造等による所得の免税に関する経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3411-35/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-2 --- ## 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