# 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)（個人の海外市場開拓準備金に関する経過措置） — address `suppl-3461-22/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-3461-22/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/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.

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### 第六条（個人の海外市場開拓準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Overseas Market Development of Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-22/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-6</sup>

**第一項**  個人の昭和四十六年分の所得税については、新法第二十条第一項中「昭和四十六年四月一日」とあるのは、「昭和四十六年一月一日」として、同条の規定を適用する。
<sup>suppl-3461-22/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-6/par-1</sup>
With regard to income tax of an individual for 1971, the provisions of Article 20 of the New Act apply, with the phrase "April 1, 1971" in paragraph (1) of that Article deemed to be replaced with "January 1, 1971".
<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-20261007T211206-279, 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