# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人の準備金等に関する経過措置） — address `suppl-3451-38/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14 - 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. --- ### 第十四条（法人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Corporations caption: machine translation, not official suppl-3451-38/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14 **第一項** 新法第五十五条の規定は、法人が施行日以後に同条第一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、法人が同日前に旧法第五十六条第一項に規定する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-3451-38/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-1 The provisions of Article 55 of the New Act apply where a corporation acquires specified shares, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and the provisions then in force continue to govern cases where a corporation acquired specified shares, etc. prescribed in Article 56, paragraph (1) of the Former Act before that date. machine translation, not official **第二項** 前項の規定によりなお従前の例によることとされる旧法第五十六条第一項に規定する特定株式等を発行している同項に規定する特定法人が施行日以後に新法第五十五条第一項又は第五十六条第一項に規定する特定株式等又は石油開発株式等を発行した場合において、法人がこれらの特定株式等に係る海外投資損失準備金及び当該石油開発株式等に係る石油開発投資損失準備金を有するときにおけるこれらの準備金の金額の処理に関し必要な事項は、政令で定める。 suppl-3451-38/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-2 Where a specified corporation prescribed in Article 56, paragraph (1) of the Former Act that has issued specified shares, etc. prescribed in that paragraph, for which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph has issued, on or after the Effective Date, specified shares, etc. or petroleum development shares, etc. prescribed in Article 55, paragraph (1) or Article 56, paragraph (1) of the New Act, and a corporation holds a reserve for losses on overseas investment relating to those specified shares, etc. and a reserve for losses on investment in petroleum development relating to those petroleum development shares, etc., necessary matters concerning the treatment of the amounts of those reserves are specified by Cabinet Order. machine translation, not official **第三項** 旧法第五十六条の三第一項に規定する特定織布業商工組合が昭和四十二年六月一日から昭和四十五年三月三十一日までの間に同項の承認を受けた事業計画に従い、その組合員である法人が納付した納付金又は当該特定織布業商工組合が積み立てた特定織布業構造改善準備金及び当該事業計画に係る同条第二項に規定する特定貸金については、なお従前の例による。 suppl-3451-38/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-3 The provisions then in force continue to govern contributions that corporations that are members of a specified textile weaving commercial and industrial association prescribed in Article 56-3, paragraph (1) of the Former Act paid in accordance with a business plan for which that association obtained the approval under that paragraph during the period from June 1, 1967 to March 31, 1970, or the reserve for structural improvement of the specified textile weaving industry set aside by that specified textile weaving commercial and industrial association, and specified loans prescribed in paragraph (2) of that Article relating to that business plan. machine translation, not official **第四項** 前項の特定織布業商工組合が昭和四十五年四月一日から同年九月三十日までの間に旧法第五十六条の三第一項の承認を受けた場合には、同項中「昭和四十五年三月三十一日」とあるのは、「昭和四十五年九月三十日」として、同条の規定の例によるものとする。 suppl-3451-38/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-4 Where the specified textile weaving commercial and industrial association referred to in the preceding paragraph has obtained the approval under Article 56-3, paragraph (1) of the Former Act during the period from April 1, 1970 to September 30 of that year, it is governed in accordance with the provisions of that Article, with the phrase "March 31, 1970" in that paragraph read as "September 30, 1970". machine translation, not official **第五項** 新法第五十六条の五の規定は、施行日以後に新法第四十三条第一項の表の第九号に規定する政令で定められる工事に係る発電設備支出金額（新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。）について適用し、同日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。 suppl-3451-38/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-5 The provisions of Article 56-5 of the New Act apply to the power generation facility expenditure (meaning the amount disbursed for the acquisition of power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) relating to construction work specified by Cabinet Order on or after the Effective Date as prescribed in item (ix) of the table in Article 43, paragraph (1) of the New Act, and the provisions then in force continue to govern such power generation facility expenditure relating to construction work specified by Cabinet Order before that date as prescribed in item (viii) of the table in Article 43, paragraph (1) of the Former Act. machine translation, not official **第六項** 旧法第五十六条の六の規定による日本万国博覧会出展準備金を有する法人の昭和四十六年三月十三日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。 suppl-3451-38/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-6 With regard to the calculation of the amount of income for business years up to and including the business year that includes March 13, 1971 of a corporation that holds a reserve for exhibiting at the Japan World Exposition under the provisions of Article 56-6 of the Former Act, the provisions of that Article remain in force. machine translation, not official **第七項** 新法第五十六条の六の規定は、法人が施行日以後に同条第一項に規定する特定供給設備の取得のために支出する金額について適用する。 suppl-3451-38/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-7 The provisions of Article 56-6 of the New Act apply to the amount that a corporation disburses on or after the Effective Date for the acquisition of specified supply facilities prescribed in paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-3451-38/art-14/par-2: 前項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3451-38/art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-1 - suppl-3451-38/art-14/par-4: 前項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3451-38/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七条第二項（個人の準備金等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-7/par-2 - 租税特別措置法 附則第十四条第二項（法人の準備金等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/par-2 - 租税特別措置法 附則第十四条第四項（法人の準備金等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-14/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-278, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, 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