# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（通貨調整措置前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — address `suppl-3471-14/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-20 - 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. --- ### 第二十条（通貨調整措置前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Long-Term Foreign Currency Denominated Claims, etc. Acquired Before the Currency Adjustment Measures Were Not Translated at the Exchange Rate at the End of the Period caption: machine translation, not official suppl-3471-14/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-20 **第一項** 昭和四十七年四月三十日以前に新法第六十八条の二第一項に規定する適用年度に係る新法第二条第二項第十一号に規定する確定申告書等を提出した法人（施行日以後同年四月三十日までの間に当該確定申告書等を提出した法人にあつては、新法第六十八条の二の規定の適用を受けることができる者で、その適用を受けなかつたものに限る。）は、当該確定申告書等に記載された事項（これらの事項につき国税通則法（昭和三十七年法律第六十六号）第二十四条又は第二十六条の規定による更正があつた場合には、当該更正後の事項）につき新法第六十八条の二の規定の適用により異動を生ずることとなつたときは、政令で定めるところにより、その異動を生ずることとなつた事項につき、昭和四十七年五月三十一日までに、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。この場合においては、新法第六十八条の二第八項の規定は、適用しない。 suppl-3471-14/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-20/par-1 A corporation that filed, on or before April 30, 1972, a tax return, etc. prescribed in Article 2, paragraph (2), item (xi) of the New Act for the applicable business year prescribed in Article 68-2, paragraph (1) of the New Act (or, for a corporation that filed that tax return, etc. during the period from the Effective Date to April 30 of that year, limited to one that was eligible for the application of the provisions of Article 68-2 of the New Act and did not receive that application) may, if a change is to arise as a result of the application of the provisions of Article 68-2 of the New Act in the matters stated in that tax return, etc. (or, if a reassessment of those matters has been made under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes (Act No. 66 of 1962), the matters after that reassessment), make a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director by May 31, 1972 with regard to the matters in which that change is to arise, as specified by Cabinet Order. In this case, the provisions of Article 68-2, paragraph (8) of the New Act do not apply. machine translation, not official --- ## Cites - suppl-3471-14/art-20/par-1: 国税通則法（昭和三十七年法律第六十六号）第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - suppl-3471-14/art-20/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - suppl-3471-14/art-20/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 --- ## 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-20261007T211206-283, 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