# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の税額控除に関する経過措置） — address `suppl-3451-38/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12 - 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. --- ### 第十二条（法人の税額控除に関する経過措置） — Transitional Measures Concerning Tax Credits for Corporations caption: machine translation, not official suppl-3451-38/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12 **第一項** 旧法第四十二条の四第一項の政令で定める事業（昭和四十五年三月三十一日までに定められたものに限る。）を営む法人が、同年四月一日から昭和四十七年三月三十一日までの間に、同項に規定する特定の設備の廃棄をした場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十七年三月三十一日」として、同条の規定の例によるものとする。 suppl-3451-38/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-1 Where a corporation engaged in a business specified by Cabinet Order as referred to in Article 42-4, paragraph (1) of the Former Act (limited to one specified by March 31, 1970) has scrapped specified equipment prescribed in that paragraph during the period from April 1 of that year to March 31, 1972, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1972". machine translation, not official **第二項** 法人が昭和四十一年四月一日から昭和四十五年三月三十一日までの間に旧法第四十二条の五第一項に規定する特定合併を行なつた場合については、なお従前の例による。 suppl-3451-38/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-2 The provisions then in force continue to govern cases where a corporation conducted a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act during the period from April 1, 1966 to March 31, 1970. machine translation, not official **第三項** 第一項に規定する事業を営む法人が昭和四十五年四月一日から昭和四十六年三月三十一日までの間に行なつた旧法第四十二条の五第一項に規定する政令で定める特定合併については、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十六年三月三十一日」として、同条の規定の例によるものとする。 suppl-3451-38/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-3 A specified merger specified by Cabinet Order as prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation engaged in the business prescribed in paragraph (1) conducted during the period from April 1, 1970 to March 31, 1971 is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "March 31, 1971". machine translation, not official **第四項** 前項の規定により旧法第四十二条の五の規定の例によるものとされる合併については、新法第四十六条の三の規定は、適用しない。 suppl-3451-38/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-4 The provisions of Article 46-3 of the New Act do not apply to a merger that is governed in accordance with the provisions of Article 42-5 of the Former Act pursuant to the provisions of the preceding paragraph. machine translation, not official --- ## Cites - suppl-3451-38/art-12/par-3: 第一項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3451-38/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-1 - suppl-3451-38/art-12/par-4: 前項 → 租税特別措置法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3451-38/art-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第三項（法人の税額控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-3 - 租税特別措置法 附則第十二条第四項（法人の税額控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-12/par-4 --- ## 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-20261007T211206-277, 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