# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15)

- 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: 第十五条 (Supplementary Provisions, Article 15)（法人の新鉱床探鉱費の特別控除に関する経過規定） — address `suppl-3431-23/art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-15
- 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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### 第十五条（法人の新鉱床探鉱費の特別控除に関する経過規定） — Transitional Provisions Concerning Special Deduction for New Mineral Deposit Exploration Expenses of Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-23/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-15</sup>

**第一項**  法人の昭和四十三年四月一日以後最初に開始する事業年度の直前の事業年度における旧法第五十八条の三の規定の適用については、同条第一項中「昭和四十三年三月三十一日まで」とあるのは、「昭和四十三年四月一日以後最初に開始する事業年度開始の日の前日まで」とする。
<sup>suppl-3431-23/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-15/par-1</sup>
With regard to the application of the provisions of Article 58-3 of the Former Act in the business year immediately preceding a corporation's first business year beginning on or after April 1, 1968, the phrase "by March 31, 1968" in paragraph (1) of that Article is deemed to be replaced with "by the day preceding the first day of the first business year beginning on or after April 1, 1968".
<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-20261007T211206-273, 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