# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（個人の準備金に関する経過措置） — address `suppl-3511-5/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4 - 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. --- ### 第四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-3511-5/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4 **第一項** 昭和五十一年分の所得税については、昭和五十一年十二月三十一日において新法第十九条第一項の規定により計算した金額が次の各号に掲げる金額のうちいずれか少ない金額に満たない場合には、同項の規定にかかわらず、その少ない金額を同項の規定により計算した金額とする。 suppl-3511-5/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1 With regard to income tax for 1976, if the amount calculated under the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1976 is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the amount calculated under the provisions of that paragraph: machine translation, not official **一** 昭和五十年十二月三十一日における価格変動準備金の金額 suppl-3511-5/art-4/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1/item-1 the amount of the reserve for price fluctuations as of December 31, 1975; machine translation, not official **二** 昭和五十一年十二月三十一日において旧法第十九条第一項の規定により計算した金額（昭和五十一年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和五十年分とみなした場合に租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第四条第二項の規定又は附則第二十二条の規定による改正前の租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第六条の規定の適用がある個人については、これらの規定の例により計算した金額） suppl-3511-5/art-4/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1/item-2 the amount calculated under the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, for an individual to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1976, that year were deemed to be 1975, the amount calculated in accordance with those provisions). machine translation, not official **第二項** 昭和五十一年分の所得税に係る新法第二十条の二第一項の規定の適用については、同条第一項第一号中「その年の指定期間内」とあるのは「昭和五十一年四月一日から同年十二月三十一日までの期間内」と、「相当する金額」とあるのは「相当する金額と、同年一月一日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三（当該政令で定める業種に属する事業については、千分の六）に相当する金額との合計額」とする。 suppl-3511-5/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-2 With regard to the application of the provisions of Article 20-2, paragraph (1) of the New Act to income tax for 1976, the phrase "within the designated period of that year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to December 31 of that year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from January 1 to March 31 of that year". machine translation, not official **第三項** 旧法第二十条の四の規定による沖縄国際海洋博覧会出展準備金を有する個人の昭和五十一年分以前の事業所得の金額の計算については、同条の規定は、なおその効力を有する。 suppl-3511-5/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-3 With regard to the calculation of the amount of business income for 1976 and earlier years of an individual who holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 20-4 of the Former Act, the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-3511-5/art-4/par-1/item-2: 算について同年分を昭和五十年分とみなした場合に租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第四条第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3481-16/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第一項（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6/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-20261007T211206-295, 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