# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の準備金に関する経過措置） — address `suppl-3521-9/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12 - 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. --- ### 第十二条（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-3521-9/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12 **第一項** 新法第五十三条第一項に規定する法人が施行日以後最初に開始する事業年度（当該事業年度が解散（合併による解散を除く。）の日を含む事業年度である場合を除く。以下次項までにおいて「改正事業年度」という。）において益金算入猶予額を有する場合における当該益金算入猶予額に係る旧法第五十三条第三項の規定の適用については、同項の規定にかかわらず、改正事業年度から改正事業年度開始の日以後三年を経過した日の前日を含む事業年度までの各事業年度において当該益金算入猶予額に当該各事業年度の月数を乗じてこれを三十六で除して算出した金額（当該金額が当該各事業年度終了の日における益金算入猶予残額（益金算入猶予額から同日までに第三項の規定により益金の額に算入された、若しくは算入されるべきこととなつた金額又は同日前に終了した事業年度においてこの項の規定により益金の額に算入された金額を控除した金額をいう。以下この項及び第三項において同じ。）を超える場合には、当該益金算入猶予残額）に相当する金額を当該各事業年度の所得の金額の計算上、益金の額に算入する。 suppl-3521-9/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 With regard to the application of the provisions of Article 53, paragraph (3) of the Former Act to the deferred amount of inclusion in gross profit in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has a deferred amount of inclusion in gross profit in the first business year commencing on or after the Effective Date (excluding the case where that business year is a business year that includes the date of dissolution (excluding dissolution due to a merger); referred to as the "business year of the amendment" hereinafter up to the following paragraph), notwithstanding the provisions of that paragraph, an amount equivalent to the amount calculated by multiplying that deferred amount of inclusion in gross profit by the number of months in each business year from the business year of the amendment to the business year that includes the day preceding the day on which three years have elapsed from the date of commencement of the business year of the amendment and dividing the product by 36 (or, if that amount exceeds the remaining amount deferred from inclusion in gross profit as of the end of each of those business years (meaning the amount obtained by deducting, from the deferred amount of inclusion in gross profit, the amount that has been or is to be included in gross profit pursuant to the provisions of paragraph (3) by that date or the amount included in gross profit pursuant to the provisions of this paragraph in business years that ended before that date; the same applies hereinafter in this paragraph and paragraph (3)), that remaining amount deferred from inclusion in gross profit) is to be included in gross profit in calculating the amount of income for each of those business years. machine translation, not official **第二項** 前項に規定する益金算入猶予額とは、旧法第五十三条第三項の規定により改正事業年度の所得の金額の計算上益金の額に算入されることとなる同項に規定する価格変動準備金の金額（第一号において「直前年度末価格変動準備金の金額」という。）が改正事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額を超える場合におけるその超える部分の金額（第一号に掲げる金額から第二号に掲げる金額を控除した残額がある場合には、当該残額に相当する金額を控除した金額）をいう。 suppl-3521-9/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2 The deferred amount of inclusion in gross profit prescribed in the preceding paragraph means, in the case where the amount of the reserve for price fluctuations prescribed in Article 53, paragraph (3) of the Former Act that is to be included in gross profit in calculating the amount of income for the business year of the amendment pursuant to the provisions of that paragraph (referred to as the "amount of the reserve for price fluctuations at the end of the preceding year" in item (i)) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount of that excess (or, if there is a balance remaining after deducting the amount listed in item (ii) from the amount listed in item (i), the amount obtained by deducting an amount equivalent to that balance). machine translation, not official **一** 改正事業年度の直前の事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（直前年度末価格変動準備金の金額が当該合計額に満たない場合には、当該直前年度末価格変動準備金の金額） suppl-3521-9/art-12/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2/item-1 the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year immediately preceding the business year of the amendment (or, if the amount of the reserve for price fluctuations at the end of the preceding year is less than that total, that amount of the reserve for price fluctuations at the end of the preceding year); machine translation, not official **二** 改正事業年度終了の日において新法第五十三条第一項に規定するたな卸資産及び有価証券につき旧法第五十三条第一項各号に定めるところにより計算した金額の合計額 suppl-3521-9/art-12/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2/item-2 the total of the amounts calculated for the inventory assets and securities prescribed in Article 53, paragraph (1) of the New Act as of the end of the amendment business year as provided in the items of Article 53, paragraph (1) of the Former Act. machine translation, not official **第三項** 第一項の規定の適用を受けている法人が次の各号に掲げる場合に該当することとなつた場合には、当該各号に掲げる金額に相当する金額は、その該当することとなつた日を含む事業年度の所得の金額の計算上、益金の額に算入する。 suppl-3521-9/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3 If a corporation to which the provisions of paragraph (1) are applied comes to fall under any of the cases listed in the following items, an amount equivalent to the amount listed in the relevant item is to be included in gross profit in calculating the amount of income for the business year that includes the day on which the corporation came to fall under that case: machine translation, not official **一** 青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合　その承認の取消しの基因となつた事実のあつた日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）における益金算入猶予残額 suppl-3521-9/art-12/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-1 where the corporation's approval for filing a blue return has been revoked, or the corporation has submitted a written notification to the effect that it will discontinue filing returns by means of a blue return: the remaining amount deferred from inclusion in gross profit as of the date on which the fact that caused the revocation of the approval occurred or the date on which the written notification was submitted (or, if the date on which the written notification was submitted is after the end of the business year in which the corporation discontinued filing returns by means of a blue return, as of the end of that business year); machine translation, not official **二** 解散した場合　その解散の日における益金算入猶予残額（合併により解散した場合において合併法人に引き継がれたものを除く。） suppl-3521-9/art-12/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-2 where the corporation has been dissolved: the remaining amount deferred from inclusion in gross profit as of the date of the dissolution (excluding any amount taken over by the merging corporation in the case where the corporation has been dissolved due to a merger); machine translation, not official **三** 第一項及び前二号の場合以外の場合において益金算入猶予残額を取り崩した場合　その取り崩した日における当該益金算入猶予残額のうちその取り崩した金額に相当する金額 suppl-3521-9/art-12/par-3/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-3 where, in a case other than those of paragraph (1) and the preceding two items, the corporation has reversed the remaining amount deferred from inclusion in gross profit: an amount equivalent to the amount reversed, out of that remaining amount deferred from inclusion in gross profit as of the date of the reversal. machine translation, not official **第四項** 第一項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-3521-9/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-4 The number of months referred to in paragraph (1) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month. machine translation, not official **第五項** 新法第五十三条第一項に規定する法人が合併をした場合における第一項に規定する益金算入猶予額の処理その他同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3521-9/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-5 The treatment of the deferred amount of inclusion in gross profit prescribed in paragraph (1) in the case where a corporation prescribed in Article 53, paragraph (1) of the New Act has carried out a merger, and other matters necessary for the application of the provisions of that paragraph, are specified by Cabinet Order. machine translation, not official **第六項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和五十二年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十二年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・五に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・五に相当する金額との合計額を加算した金額）」とする。 suppl-3521-9/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-6 The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. accumulated in business years of corporations ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development accumulated in business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of a business year commencing before the Effective Date and ending on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year commencing before the date of enforcement of the 1977 Amendment Act and ending on or after that date, the amount obtained by adding the total of an amount equivalent to 9/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the date of commencement of that business year to March 31, 1977 (hereinafter referred to in this paragraph as the "designated period for the former reserve rate") and dividing the product by the number of months in that base year, and an amount equivalent to 8.5/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, to the total of an amount equivalent to 12/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year, and an amount equivalent to 11.5/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)". machine translation, not official **第七項** 新法第五十六条の七第一項に規定する法人の施行日以後一年以内に開始する各事業年度に係る同項第二号の規定の適用については、同号中「計算した金額（」とあるのは、「計算した金額（当該金額が当該事業年度について昭和五十二年改正法による改正前の租税特別措置法第五十六条の七第一項第二号の規定を適用した場合に算出される同号に規定する累積限度額に満たない場合には、当該計算した金額に当該満たない部分の金額の二分の一に相当する金額を加算した金額。」とする。 suppl-3521-9/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-7 With regard to the application of the provisions of item (ii) of Article 56-7, paragraph (1) of the New Act for each business year commencing within one year from the Effective Date of a corporation prescribed in that paragraph, the phrase "calculated amount (" in that item is deemed to be replaced with "calculated amount (or, if that amount is less than the cumulative limit amount prescribed in Article 56-7, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1977 Amendment Act that would be calculated if the provisions of that item were applied for that business year, the amount obtained by adding an amount equivalent to one-half of the shortfall to that calculated amount.". machine translation, not official --- ## Cites - suppl-3521-9/art-12/par-1: 次項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3521-9/art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2 - suppl-3521-9/art-12/par-1: 第三項 → 租税特別措置法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3521-9/art-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3 - suppl-3521-9/art-12/par-1: この項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3521-9/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 - suppl-3521-9/art-12/par-2: 第一号 → 租税特別措置法 附則第十二条第二項第一号 (Supplementary Provisions, Article 12, paragraph (2), item (i)), suppl-3521-9/art-12/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2/item-1 - suppl-3521-9/art-12/par-2: 前項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3521-9/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 - suppl-3521-9/art-12/par-3: 第一項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3521-9/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 - suppl-3521-9/art-12/par-3/item-3: 第一項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3521-9/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 - suppl-3521-9/art-12/par-3/item-3: 前二号 → 租税特別措置法 附則第十二条第三項第二号 (Supplementary Provisions, Article 12, paragraph (3), item (ii)), suppl-3521-9/art-12/par-3/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-2 - suppl-3521-9/art-12/par-3/item-3: 前二号 → 租税特別措置法 附則第十二条第三項第一号 (Supplementary Provisions, Article 12, paragraph (3), item (i)), suppl-3521-9/art-12/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-1 - suppl-3521-9/art-12/par-4: 第一項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3521-9/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 - suppl-3521-9/art-12/par-5: 第一項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3521-9/art-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-1 - 租税特別措置法 附則第十二条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-2 - 租税特別措置法 附則第十二条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3 - 租税特別措置法 附則第十二条第三項第三号（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-3/item-3 - 租税特別措置法 附則第十二条第四項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-4 - 租税特別措置法 附則第十二条第五項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-12/par-5 --- ## 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-20261007T211206-300, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, 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