# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13)
- 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: 第十三条 (Supplementary Provisions, Article 13)（協同組合の課税の特例に関する経過措置） — address `suppl-3481-16/art-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13
- 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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### 第十三条（協同組合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Cooperatives
caption: machine translation, not official
suppl-3481-16/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13
**第一項** 旧法第五十九条第一項又は第二項に規定する農林漁業組合が同条第一項に規定する整備終了の日（同条第二項に規定する農林漁業組合については、同項に規定する連合会の整備終了の日）を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
suppl-3481-16/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13/par-1
In the case where an agricultural, forestry or fishery association prescribed in Article 59, paragraph (1) or (2) of the Former Act has retained all or part of its income in each business year up to the business year including the date of completion of reorganization prescribed in paragraph (1) of that Article (for an agricultural, forestry or fishery association prescribed in paragraph (2) of that Article, the date of completion of reorganization of the federation prescribed in that paragraph), the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十条第一項に規定する事業協同組合又は協同組合連合会が同項に規定する整備計画が完了することとなつている日を含む事業年度までの各事業年度において、その所得の全部又は一部を留保した場合については、なお従前の例による。
suppl-3481-16/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-13/par-2
In the case where a business cooperative or a federation of cooperatives prescribed in Article 60, paragraph (1) of the Former Act has retained all or part of its income in each business year up to the business year including the date on which the reorganization plan prescribed in that paragraph is to be completed, the provisions then in force continue to govern.
machine translation, not official
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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-20261007T211206-286, 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