# 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)（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — address `suppl-3501-16/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-3501-16/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/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（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. caption: machine translation, not official suppl-3501-16/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-18 **第一項** 新法第六十六条の五第一項第二号の規定は、法人が附則第一条第一号に掲げる日以後に、新法第六十六条の五第一項第二号に規定する中小企業構造改善計画又は中小企業新分野進出計画で定める賦課の基準（中小企業近代化促進法第四条第三項第四号（同法第五条第四項において準用する場合を含む。）に掲げる賦課の基準をいう。）に基づいて賦課する金額をもつて取得し、又は製作する新法第六十六条の五第一項に規定する試験研究用資産について適用する。 suppl-3501-16/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-18/par-1 The provisions of Article 66-5, paragraph (1), item (ii) of the New Act apply to assets for experimental research prescribed in Article 66-5, paragraph (1) of the New Act that a corporation acquires or manufactures, on or after the date listed in Article 1, item (i) of the Supplementary Provisions, with amounts that it levies based on the standards for levies (meaning the standards for levies listed in Article 4, paragraph (3), item (iv) of the Act on Promotion of Modernization of Small and Medium-Sized Enterprises (including as applied mutatis mutandis pursuant to Article 5, paragraph (4) of that Act)) set forth in a small and medium sized enterprise structural improvement plan or a small and medium sized enterprise new field entry plan prescribed in Article 66-5, paragraph (1), item (ii) of the New Act. machine translation, not official --- ## Cites - suppl-3501-16/art-18/par-1: 附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-3501-16/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-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-20261007T211206-293, 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