# 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)（個人の長期外貨建債権等を有する場合の課税の特例に関する経過措置） — address `suppl-3511-5/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-3511-5/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/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（個人の長期外貨建債権等を有する場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where an Individual Holds Long-Term Foreign Currency Denominated Claims, etc. caption: machine translation, not official suppl-3511-5/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6 **第一項** 個人が、昭和四十七年から昭和五十一年までの各年において旧法第二十八条の五第一項に規定する準備金を積み立てた場合には、なお従前の例による。 suppl-3511-5/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6/par-1 In the case where an individual has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in any year from 1972 to 1976, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和四十七年から昭和五十一年までの各年のいずれか一以上の年において旧法第二十八条の五第一項に規定する準備金の積立てを行つた個人が、昭和五十二年又は昭和五十三年において当該準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十一年三月三十一日までの期間内の日の属する各年」とあるのは、「昭和五十二年又は昭和五十三年」として、同条の規定の例による。 suppl-3511-5/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3511-5/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6/par-2 In the case where an individual who has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in one or more of the years from 1972 to 1976 sets aside that reserve in 1977 or 1978, the provisions of that Article are to govern, with the phrase "each year that includes a day within the period from April 1, 1972 to March 31, 1976" in that paragraph deemed to be replaced with "1977 or 1978". machine translation, not official --- ## 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