# 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)（青色事業主特別経費準備金に関する経過措置） — address `suppl-3471-14/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-3471-14/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/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. --- ### 第六条（青色事業主特別経費準備金に関する経過措置） — Transitional Measures Concerning the Special Expense Reserve for Blue Return Business Proprietors caption: machine translation, not official suppl-3471-14/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6 **第一項** 施行日において昭和四十六年から繰り越された旧法第十八条の三第一項に規定する青色事業主特別経費準備金の金額を有する個人は、同日において当該青色事業主特別経費準備金の金額を取りくずさなければならない。 suppl-3471-14/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6/par-1 An individual who, as of the Effective Date, has an amount of the special expense reserve for blue return business proprietors prescribed in Article 18-3, paragraph (1) of the Former Act carried over from 1971 must reverse that amount of the special expense reserve for blue return business proprietors on that date. machine translation, not official **第二項** 前項の規定により取りくずした金額及び昭和四十七年一月一日から施行日の前日までの間に取りくずした同項の青色事業主特別経費準備金の金額は、昭和四十七年分の各種所得の金額の計算上、総収入金額に算入しない。 suppl-3471-14/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6/par-2 The amount reversed pursuant to the provisions of the preceding paragraph and the amount of the special expense reserve for blue return business proprietors referred to in that paragraph that was reversed during the period from January 1, 1972 to the day before the Effective Date are not included in gross revenue in calculating the amount of each type of income for 1972. machine translation, not official --- ## Cites - suppl-3471-14/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3471-14/art-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（青色事業主特別経費準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3471-14/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-6/par-2 --- ## 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 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07