# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（法人の転廃業助成金等に係る課税の特例に関する経過措置） — address `suppl-3471-14/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-18 - 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. --- ### 第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. for Corporations caption: machine translation, not official suppl-3471-14/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-18 **第一項** 新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する交付金等の交付を受けた場合については、同条第三項中「次項」とあるのは、「工場等の建設に要する期間が通常二年をこえることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間。次項」として、同条の規定の例による。 suppl-3471-14/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-18/par-1 The provisions of Article 67-4 of the New Act apply where a corporation receives the delivery of business closure or conversion subsidies, etc. prescribed in paragraph (1) of that Article on or after the Effective Date, and where a corporation received the delivery of grants, etc. prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions of that Article govern, with the phrase "the following paragraph" in paragraph (3) of that Article deemed to be replaced with "if the period required for the construction of a factory, etc. normally exceeds two years or there are other unavoidable circumstances specified by Cabinet Order, the period specified by Cabinet Order. The following paragraph". 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-20261007T211206-282, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261012T191053-003, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07