# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人の準備金に関する経過措置） — address `suppl-3491-17/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14 - 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. --- ### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3491-17/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14 **第一項** 旧法第五十六条の二第一項に規定する特定組合が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する構造改善事業計画に従い、当該特定組合の同項に規定する組合員等が納付する同項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。 suppl-3491-17/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-1 With regard to the payments referred to in Article 56-2, paragraph (1) of the Former Act that members, etc. of a specified association prescribed in that paragraph make, or the reserve for small and medium sized enterprise structural improvement that the specified association sets aside, in accordance with a structural improvement project plan prescribed in that paragraph for which the specified association received the approval referred to in that paragraph during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第五十六条の三第一項に規定する特定下請組合が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する振興事業計画に従い、同項に規定する特定親事業者及び特定下請事業者が納付する同項の納付金又は当該特定下請組合が積み立てる下請中小企業振興準備金については、なお従前の例による。 suppl-3491-17/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-2 With regard to the payments referred to in Article 56-3, paragraph (1) of the Former Act that a specified parent business operator and specified subcontracting business operators prescribed in that paragraph make, or the reserve for promotion of subcontracting small and medium sized enterprises that the specified subcontracting association sets aside, in accordance with a promotion project plan prescribed in that paragraph for which a specified subcontracting association prescribed in that paragraph received the approval referred to in that paragraph during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十六条の三第一項に規定する採掘権者又は租鉱権者である法人の昭和四十九年四月一日以後最初に終了する事業年度における同条の規定の適用については、同項中「当該事業年度において」とあるのは、「当該事業年度及び当該事業年度の直前の事業年度において」とする。 suppl-3491-17/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-3 With regard to the application of the provisions of Article 56-3 of the New Act in the business year ending first on or after April 1, 1974 of a corporation that is a holder of mining rights or a holder of lease mining rights prescribed in paragraph (1) of that Article, the phrase "in that business year" in that paragraph is deemed to be replaced with "in that business year and the business year immediately preceding that business year". machine translation, not official **第四項** 新法第五十六条の十一第一項に規定する証券業を営む法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に開始する事業年度における同条の規定の適用については、同項第一号中「百分の五十」とあるのは「百分の六十」と、同項第二号中「百分の二十」とあるのは「百分の二十五」とする。 suppl-3491-17/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-4 With regard to the application of the provisions of Article 56-11 of the New Act in business years commencing during the period from April 1, 1974 to March 31, 1976 of a corporation engaged in the securities business prescribed in paragraph (1) of that Article, the phrase "50 percent" in item (i) of that paragraph is deemed to be replaced with "60 percent", and the phrase "20 percent" in item (ii) of that paragraph is deemed to be replaced with "25 percent". machine translation, not official **第五項** 新法第五十六条の十二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-3491-17/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-5 The provisions of Article 56-12 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第七項（個人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-7 --- ## 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-20261007T211206-289, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-290, 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