# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3461-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-35 - 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. --- ## 附　則 昭和四六年四月三日法律第三五号 suppl-3461-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3461-35/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-1 **第一項** この法律は、公布の日から起算して三月をこえない範囲内において政令で定める日から施行する。 suppl-3461-35/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-3461-35/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-15 **第一項** 前条の規定による改正後の租税特別措置法第六十六条の二第一項第八号の規定は、この法律の施行の日以後に同号に規定する認定を受けた法人が合併をした場合における清算所得に対する法人税について適用し、同日前に前条の規定による改正前の租税特別措置法第六十六条の二第一項第八号に規定する認可を受けた法人が合併をした場合における清算所得に対する法人税については、なお従前の例による。 suppl-3461-35/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-35/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-35/art-15/par-1 The provisions of Article 66-2, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax on liquidation income in the case where a corporation that has received the certification prescribed in that item on or after the date on which this Act comes into effect has carried out a merger, and the provisions then in force continue to govern corporation tax on liquidation income in the case where a corporation that received the authorization prescribed in Article 66-2, paragraph (1), item (viii) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article before that date has carried out a merger. machine translation, not official --- ## 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-20261007T211206-280, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-281, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07