# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-3531-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11
- 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.

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## 附　則 昭和五三年三月三一日法律第一一号
<sup>suppl-3531-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-1</sup>

**第一項**  この法律は、昭和五十三年四月一日から施行する。ただし、第一条中租税特別措置法第三十四条第二項第二号の改正規定、同法第三十四条の二第二項第四号の次に一号を加える改正規定、同法第三十七条第一項の表の第六号及び第六十五条の三第一項第二号の改正規定、同法第六十五条の四第一項第四号の次に一号を加える改正規定並びに同法第六十五条の七第一項の表の第六号の改正規定は、特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）の施行の日から施行する。
<sup>suppl-3531-11/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-1/par-1</sup>
This Act comes into effect on April 1, 1978; provided, however, that the provisions in Article 1 amending Article 34, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation, the provisions adding one item after Article 34-2, paragraph (2), item (iv) of that Act, the provisions amending item (vi) of the table in Article 37, paragraph (1) and Article 65-3, paragraph (1), item (ii) of that Act, the provisions adding one item after Article 65-4, paragraph (1), item (iv) of that Act, and the provisions amending item (vi) of the table in Article 65-7, paragraph (1) of that Act come into effect on the date of enforcement of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978).
<sup>machine translation, not official</sup>

### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-2</sup>

**第一項**  第一条の規定による改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十三年分以後の所得税について適用し、昭和五十二年分以前の所得税については、なお従前の例による。
<sup>suppl-3531-11/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-2/par-1</sup>
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to income tax for 1978 and subsequent years, and with regard to income tax for 1977 and earlier years, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（民間外貨債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest on Private Foreign Currency Denominated Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3</sup>

**第一項**  新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条に規定する外貨債につき支払う同条に規定する利子について適用し、内国法人が施行日前に発行した第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
<sup>suppl-3531-11/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3/par-1</sup>
The provisions of Article 7 of the New Act apply to interest prescribed in that Article paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
<sup>suppl-3531-11/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3/par-2</sup>
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — Transitional Measures, etc. Concerning Non-Application of Withholding at the Source to Deemed Dividends Arising from Mergers of Certain Agricultural Cooperatives, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4</sup>

**第一項**  旧法第九条第一号の農業協同組合で施行日前に農業協同組合合併助成法（昭和三十六年法律第四十八号）附則第二項の規定により同号に規定する認定を求めて当該認定を受けたもの又は同条第三号の漁業協同組合で施行日前に漁業協同組合合併助成法（昭和四十二年法律第七十八号）附則第二項の規定により同号に規定する認定を求めて当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
<sup>suppl-3531-11/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-1</sup>
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of an agricultural cooperative referred to in item (i) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) and obtained that certification, or of a fishery cooperative referred to in item (iii) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) and obtained that certification, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  旧法第九条第二号の森林組合で施行日前に同号に規定する認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
<sup>suppl-3531-11/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-2</sup>
With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of a forestry cooperative referred to in item (ii) of that Article which obtained the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  青色申告書を提出する漁業協同組合で政令で定めるもののうち施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めて施行日以後に当該認定を受けたものの合併により、居住者又は内国法人が施行日以後に交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条第三号中「漁業協同組合で」とあるのは、「漁業協同組合のうち租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第四条第三項に規定する政令で定めるもので」とする。
<sup>suppl-3531-11/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3</sup>
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives on or after the Effective Date as a result of a merger of a fishery cooperative filing a blue return that is specified by Cabinet Order and that, during the period from the Effective Date to March 31, 1985, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the Effective Date, the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "fishery cooperative that" in item (iii) of that Article is deemed to be replaced with "fishery cooperative specified by Cabinet Order prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act") that".
<sup>machine translation, not official</sup>

**第四項**  青色申告書を提出する農業協同組合（清算中のものを除く。）で、農業協同組合合併助成法の一部を改正する法律（昭和五十五年法律第五号。以下「昭和五十五年法律第五号」という。）の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けたもの、農業協同組合合併助成法の一部を改正する法律（昭和六十一年法律第十号。以下「昭和六十一年法律第十号」という。）の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けたもの若しくは農業協同組合合併助成法の一部を改正する法律（平成四年法律第五十七号。以下「平成四年法律第五十七号」という。）の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けたもの、青色申告書を提出する森林組合（清算中のものを除く。）で、森林組合法及び森林組合合併助成法の一部を改正する法律（昭和六十二年法律第七十六号。以下「昭和六十二年法律第七十六号」という。）の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けたもの又は青色申告書を提出する漁業協同組合（清算中のものを除く。）で、漁業協同組合合併助成法の一部を改正する法律（昭和六十三年法律第十五号。以下「昭和六十三年法律第十五号」という。）の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けたもの若しくは漁業協同組合合併助成法の一部を改正する法律（平成五年法律第二十四号。以下「平成五年法律第二十四号」という。）の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けたものの合併（平成十三年三月三十一日までに行われる合併に限る。）により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）による改正前の租税特別措置法（以下「昭和五十五年旧法」という。）第九条の規定の例による。
<sup>suppl-3531-11/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-4</sup>
With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act, out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives as a result of a merger (limited to a merger carried out by March 31, 2001) of an agricultural cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 5 of 1980; hereinafter referred to as "Act No. 5 of 1980") to March 31, 1982, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 5 of 1980, which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 10 of 1986; hereinafter referred to as "Act No. 10 of 1986") to March 31, 1992, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 10 of 1986, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 57 of 1992; hereinafter referred to as "Act No. 57 of 1992") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and obtained that certification on or after the date of enforcement of Act No. 57 of 1992; of a forestry cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Forestry Cooperative Act and the Act on Promotion of Merger of Forestry Cooperatives (Act No. 76 of 1987; hereinafter referred to as "Act No. 76 of 1987") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 76 of 1987; or of a fishery cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 15 of 1988; hereinafter referred to as "Act No. 15 of 1988") to March 31, 1993, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 15 of 1988, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 24 of 1993; hereinafter referred to as "Act No. 24 of 1993") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 24 of 1993, the provisions of Article 9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment") are to govern.
<sup>machine translation, not official</sup>

### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5</sup>

**第一項**  新法第十一条第一項の表の第五号及び第六号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの号に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第六号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-1</sup>
The provisions of items (v) and (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those items for which an individual carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business depreciable assets listed in item (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前に旧法第十一条第一項の表の第四号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をされる当該減価償却資産については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-2</sup>
With regard to depreciable assets specified by Cabinet Order prescribed in item (iv) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date for which the acquisition, etc. is carried out within the period specified by Cabinet Order under that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日前に旧法第十一条第一項の表の第八号に規定する政令で定められた電子計算機に係る同項の政令で定める期間内に取得又は製作をされる当該電子計算機については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-3</sup>
With regard to computers specified by Cabinet Order prescribed in item (viii) of the table in Article 11, paragraph (1) of the Former Act before the Effective Date that are acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to those computers, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  前二項の規定の適用がある場合における新法第十条の二、第十二条の二から第十四条まで、第十六条、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十条の二第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第五条第二項及び第三項を含む。）から」と、新法第十二条の二第一項中「前二条」とあるのは「前二条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第十二条の三第一項中「前三条」とあるのは「前三条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第十三条第一項、第十三条の二第一項、第十四条第二項、第十六条第一項及び第十六条の二第二項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十条の二から」とあるのは「第十条の二、第十一条（昭和五十三年改正法附則第五条第二項及び第三項を含む。）、第十二条から」とする。
<sup>suppl-3531-11/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-4</sup>
With regard to the application of the provisions of Article 10-2, Articles 12-2 through 14, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "from the following Article" in Article 10-2, paragraph (1) of the New Act is deemed to be replaced with "from the following Article (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act"))", the phrase "the preceding two Articles" in Article 12-2, paragraph (1) of the New Act with "the preceding two Articles (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act with "the preceding three Articles (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "Article 11" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 16, paragraph (1) and Article 16-2, paragraph (2) of the New Act with "Article 11 (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", and the phrase "from Article 10-2" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "from Article 10-2, Article 11 (including Article 5, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act), and Article 12".
<sup>machine translation, not official</sup>

**第五項**  第二項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。以下「昭和五十四年改正法」という。）による改正後の租税特別措置法（以下この項及び附則第十四条第五項において「昭和五十四年新法」という。）第十条の二及び第十二条の四の規定の適用については、昭和五十四年新法第十条の二第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第十二条の四第一項において「昭和五十三年改正法」という。）附則第五条第二項を含む。）から」とし、昭和五十四年新法第十二条の四第一項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）」とする。
<sup>suppl-3531-11/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-5</sup>
With regard to the application of the provisions of Articles 10-2 and 12-4 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; hereinafter referred to as the "1979 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1979" in this paragraph and Article 14, paragraph (5) of the Supplementary Provisions) in the case where the provisions of paragraph (2) apply, the phrase "from the following Article" in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 is deemed to be replaced with "from the following Article (including Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 12-4, paragraph (1)))", and the phrase "Article 11" in Article 12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)".
<sup>machine translation, not official</sup>

**第六項**  第二項の規定の適用がある場合における租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正後の租税特別措置法（以下この項、附則第十四条第六項及び第十八条第六項において「昭和五十五年新法」という。）第十二条から第十二条の三までの規定の適用については、昭和五十五年新法第十二条第一項中「前条」とあるのは「前条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第十二条の二及び第十二条の三において「昭和五十三年改正法」という。）附則第五条第二項を含む。）」と、昭和五十五年新法第十二条の二第一項及び第二項中「第十一条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）」と、昭和五十五年新法第十二条の三第一項中「前三条」とあるのは「第十一条（昭和五十三年改正法附則第五条第二項を含む。）、第十二条及び第十二条の二」とする。
<sup>suppl-3531-11/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-6</sup>
With regard to the application of the provisions of Articles 12 through 12-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 1980" in this paragraph, Article 14, paragraph (6) and Article 18, paragraph (6) of the Supplementary Provisions) in the case where the provisions of paragraph (2) apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "the preceding Article (including Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Articles 12-2 and 12-3))", the phrase "Article 11" in Article 12-2, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 11 (including Article 5, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act), Article 12 and Article 12-2".
<sup>machine translation, not official</sup>

**第七項**  新法第十二条の規定は、個人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する公害防止施設について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する公害防止施設をその事業の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-7</sup>
The provisions of Article 12 of the New Act apply to pollution control facilities prescribed in paragraph (1) of that Article for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business pollution control facilities prescribed in Article 12, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第十二条の二第一項の表の第一号の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-8</sup>
The provisions of item (i) of the table in Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date and which the individual puts to use in the individual's business, and with regard to the case where an individual has put to use in the individual's business industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-9</sup>
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment and factory buildings and their associated facilities prescribed in that paragraph for which an individual carries out the acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment and factory buildings and their associated facilities prescribed in Article 13, paragraph (1) of the Former Act for which an individual carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  新法第十三条の二第一項第一号の規定は、次項に定める場合を除き、施行日以後に同号に規定する中小企業構造改善計画につき同号の承認を受ける同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却費の額の計算については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十三条の二第一項第一号に規定する適正化事業に係る中小企業構造改善計画につき同号の承認を受ける同号イに規定する商工組合等のうち政令で定めるものの構成員の有する同号に掲げる減価償却資産に対する同項の規定の適用については、同項中「五分の二」とあるのは、「二分の一」とする。
<sup>suppl-3531-11/art-5/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-10</sup>
Except in the case specified in the following paragraph, the provisions of Article 13-2, paragraph (1), item (i) of the New Act apply to the calculation of the amount of depreciation allowance for depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for depreciable assets listed in Article 13-2, paragraph (1), item (i) of the Former Act held by a member of a commercial and industrial association, etc. prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph to depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in (a) of Article 13-2, paragraph (1), item (i) of the New Act that is specified by Cabinet Order and that obtains, during the period from the Effective Date to March 31, 1979, the approval referred to in that item for a small and medium sized enterprise structural improvement plan relating to a rationalization project prescribed in that item, the phrase "two-fifths" in that paragraph is deemed to be replaced with "one-half".
<sup>machine translation, not official</sup>

**第十一項**  旧法第十三条の二第一項第一号に規定する中小企業構造改善計画につき施行日前一年以内に同号の承認を受けた同号に規定する商工組合等の構成員である個人で同号に規定する他の中小企業構造改善計画に係る承認を受けた商工組合等の構成員であつたため同号に掲げる場合に該当しなかつたものが、当該中小企業構造改善計画を実施する場合において、その実施する中小企業構造改善計画が新法第十三条の二第一項第一号ロに掲げる事業について定められた同号に規定する中小企業構造改善計画に該当するものであるときは、その実施する中小企業構造改善計画に係る承認が施行日にされたものとみなして、当該個人が施行日以後に取得等をする同号に掲げる減価償却資産につき同条の規定を適用する。
<sup>suppl-3531-11/art-5/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-11</sup>
In the case where an individual who is a member of a commercial and industrial association, etc. prescribed in Article 13-2, paragraph (1), item (i) of the Former Act that obtained, within one year before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and who did not fall under the case listed in that item because the individual was a member of a commercial and industrial association, etc. that had obtained approval for another small and medium sized enterprise structural improvement plan prescribed in that item, implements that small and medium sized enterprise structural improvement plan, if the small and medium sized enterprise structural improvement plan so implemented falls under a small and medium sized enterprise structural improvement plan prescribed in Article 13-2, paragraph (1), item (i) of the New Act that is established for the business listed in (b) of that item, the provisions of that Article apply to depreciable assets listed in that item for which that individual carries out the acquisition, etc. on or after the Effective Date, deeming the approval for the small and medium sized enterprise structural improvement plan so implemented to have been given on the Effective Date.
<sup>machine translation, not official</sup>

**第十二項**  新法第十三条の二第一項第二号の規定は、施行日以後に同号に規定する構造改善事業計画につき同号の承認を受ける同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第二号に規定する構造改善事業計画につき同号の承認を受けた同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却費の額の計算については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-12</sup>
The provisions of Article 13-2, paragraph (1), item (ii) of the New Act apply to the calculation of the amount of depreciation allowance for depreciable assets listed in that item held by a member of a specified association prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for depreciable assets listed in Article 13-2, paragraph (1), item (ii) of the Former Act held by a member of a specified association prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  新法第十三条の二第一項第三号の規定は、施行日以後に同号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却費の額の計算について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却費の額の計算については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-13</sup>
The provisions of Article 13-2, paragraph (1), item (iii) of the New Act apply to the calculation of the amount of depreciation allowance for fishing vessels listed in that item held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十四項**  新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する特定建築物等については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-14</sup>
The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十五項**  個人が施行日前に納付した旧法第十八条の二第一項に規定する事業者負担金については、なお従前の例による。
<sup>suppl-3531-11/art-5/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-15</sup>
With regard to the business operator's contributions prescribed in Article 18-2, paragraph (1) of the Former Act that an individual paid before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-6</sup>

**第一項**  旧法第二十条の二第一項の公害防止準備金を積み立てている個人の昭和五十三年一月一日における昭和五十二年から繰り越された同条第二項に規定する公害防止準備金の金額の総収入金額への算入については、なお従前の例による。
<sup>suppl-3531-11/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-6/par-1</sup>
With regard to the inclusion in gross revenue of the amount of the reserve for pollution control prescribed in Article 20-2, paragraph (2) of the Former Act that was carried over from 1977, as of January 1, 1978, of an individual who accumulates the reserve for pollution control referred to in paragraph (1) of that Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  青色申告書を提出する個人で旧法第二十条の二第一項に規定する指定事業を営むものが、昭和五十三年一月一日から昭和五十六年三月三十一日までの期間内の日の属する各年（事業を廃止した日の属する年を除く。）において、公害の防止に要する費用の支出に備えるための準備金として公害防止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五十三年三月三十一日まで」とあるのは「昭和五十三年一月一日から昭和五十六年三月三十一日まで」と、「千分の一・五」とあるのは「千分の一」と、「千分の三」とあるのは「千分の二」と、「相当する金額」とあるのは「相当する金額（昭和五十三年にあつては、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一・五（当該政令で定める業種に属する事業については、千分の三）に相当する金額と同年四月一日から同年十二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一（当該政令で定める業種に属する事業については、千分の二）に相当する金額との合計額）」として、同条の規定の例による。
<sup>suppl-3531-11/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-6/par-2</sup>
In the case where an individual filing a blue return who engages in a designated business prescribed in Article 20-2, paragraph (1) of the Former Act accumulates a reserve for pollution control, as a reserve to prepare for expenditures required for the prevention of pollution, in each year that includes a day within the period from January 1, 1978 to March 31, 1981 (excluding the year that includes the date on which the individual discontinued the business), the provisions of that Article are to govern, with the phrase "from April 1, 1972 to March 31, 1978" in that paragraph deemed to be replaced with "from January 1, 1978 to March 31, 1981", the phrase "1.5/1,000" with "1/1,000", the phrase "3/1,000" with "2/1,000", and the phrase "equivalent amount" with "equivalent amount (for 1978, the total of an amount equivalent to 1.5/1,000 (for business belonging to the type of business specified by that Cabinet Order, 3/1,000) of the amount specified by that Cabinet Order within the period from January 1 to March 31 of that year and an amount equivalent to 1/1,000 (for business belonging to the type of business specified by that Cabinet Order, 2/1,000) of the amount specified by that Cabinet Order within the period from April 1 to December 31 of that year)".
<sup>machine translation, not official</sup>

### 第七条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-7</sup>

**第一項**  新法第二十一条第一項に規定する個人の昭和五十三年分の事業所得に係る総収入金額のうちに同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五」とあるのは「昭和五十三年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の五十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の三十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
<sup>suppl-3531-11/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-7/par-1</sup>
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to business income for 1978 of an individual prescribed in that paragraph includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "35 percent of that revenue" in that paragraph is deemed to be replaced with "55 percent of that revenue within the period from January 1, 1978 to March 31 of that year (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
<sup>machine translation, not official</sup>

### 第八条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to Transfer, etc. of Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-8</sup>

**第一項**  新法第二十八条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等に係る所得税については、なお従前の例による。この場合において、個人が施行日から昭和五十三年十二月三十一日までの間において行う当該土地の譲渡等については、同条第二項第一号から第六号までの規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第二十八条の四第二項の規定の例によることができる。
<sup>suppl-3531-11/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-8/par-1</sup>
The provisions of Article 28-4 of the New Act apply to income tax on transfers, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such transfers, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to such transfers, etc. of land that an individual carries out during the period from the Effective Date to December 31, 1978, only where the individual seeks to have the provisions of paragraph (2), items (i) through (vi) of that Article applied, the provisions of Article 28-4, paragraph (2) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
<sup>machine translation, not official</sup>

### 第九条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carryback of Net Losses of Certified Small and Medium Sized Enterprises
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9</sup>

**第一項**  新法第二十八条の五第一項（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する還付所得年分が昭和四十九年分である場合における同条第一項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号）附則第七条の規定に準じて計算した所得税の額による。
<sup>suppl-3531-11/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-1</sup>
With regard to the application of the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article), in the case where the year of refundable income prescribed in that paragraph is 1974, the amount of income tax that serves as the basis for calculating the refund under those provisions is the amount of income tax calculated in accordance with the provisions of Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974).
<sup>machine translation, not official</sup>

**第二項**  新法第二十八条の五第一項の認定中小企業者に該当する居住者の昭和五十二年において生じた同項に規定する純損失の金額に係る同項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求については、これらの規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
<sup>suppl-3531-11/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2</sup>
With regard to a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, as the terms thereof are deemed to be replaced pursuant to the provisions of Article 28-5, paragraph (1) of the New Act, relating to the amount of net loss prescribed in that paragraph incurred in 1977 by a resident who falls under the category of certified small and medium sized enterprises referred to in that paragraph, notwithstanding those provisions, the claim for refund may be made by the day on which four months have elapsed from the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項に規定する居住者の昭和五十二年において生じた純損失の金額につき、既に所得税法第百四十条又は第百四十一条の規定による所得税の還付の請求をしている居住者（新法第二十八条の五第二項に規定する相続人を含む。次項において同じ。）については当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
<sup>suppl-3531-11/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3</sup>
In the case referred to in the preceding paragraph, with regard to the amount of net loss incurred in 1977 by a resident prescribed in that paragraph, the provisions of the preceding paragraph may be applied to a resident (including an heir prescribed in Article 28-5, paragraph (2) of the New Act; the same applies in the following paragraph) who has already made a claim for a refund of income tax under the provisions of Article 140 or 141 of the Income Tax Act, deeming that claim for refund not to have been made.
<sup>machine translation, not official</sup>

**第四項**  前項の規定に該当する居住者で第二項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金の額のうち第二項に規定する還付の請求に基づく還付金の額に達するまでの金額は、同項に規定する還付の請求に基づく還付金の内払とみなす。
<sup>suppl-3531-11/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-4</sup>
If a resident who falls under the provisions of the preceding paragraph and to whom the provisions of paragraph (2) are applied has received a refund based on the claim for a refund prescribed in the preceding paragraph, the amount of that refund up to the amount of the refund based on the claim for a refund prescribed in paragraph (2) is deemed to be a partial payment of the refund based on the claim for a refund prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第十条（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where Salary Income Earners, etc. Receive Transfers of Housing, etc. or Receive Loans, etc. of Housing Funds
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10</sup>

**第一項**  新法第二十九条第一項の規定は、同項に規定する給与所得者等（以下この条において「給与所得者等」という。）が施行日以後に同項に規定する住宅等を低い価額の対価により譲り受ける場合における経済的利益について適用し、給与所得者等が施行日前に当該住宅等を低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。
<sup>suppl-3531-11/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-1</sup>
The provisions of Article 29, paragraph (1) of the New Act apply to economic benefits in the case where a salary income earner, etc. prescribed in that paragraph (hereinafter referred to as a "salary income earner, etc." in this Article) acquires housing, etc. prescribed in that paragraph for low consideration on or after the Effective Date, and with regard to economic benefits in the case where a salary income earner, etc. acquired such housing, etc. for low consideration before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第二十九条第二項の規定は、給与所得者等が同項に規定する資金の貸付けを無利息又は低い金利による利息で受けた場合における経済的利益で施行日以後の期間に係るものについて適用し、給与所得者等が当該資金の貸付けを無利息又は低い金利による利息で受けた場合における経済的利益で施行日前の期間に係るものについては、なお従前の例による。
<sup>suppl-3531-11/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-2</sup>
The provisions of Article 29, paragraph (2) of the New Act apply to economic benefits pertaining to the period on or after the Effective Date in the case where a salary income earner, etc. has received a loan of the funds prescribed in that paragraph interest-free or with interest at a low rate, and with regard to economic benefits pertaining to the period before the Effective Date in the case where a salary income earner, etc. has received a loan of those funds interest-free or with interest at a low rate, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第二十九条第三項の規定は、給与所得者等が施行日以後に同項に規定する利子に充てるため金銭の支払を受ける場合における同項に規定するその支払を受ける金額について適用し、給与所得者等が施行日前に当該利子に充てるため金銭の支払を受けた場合における旧法第二十九条第三項に規定するその支払を受けた金額については、なお従前の例による。
<sup>suppl-3531-11/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-3</sup>
The provisions of Article 29, paragraph (3) of the New Act apply to the amount received prescribed in that paragraph in the case where a salary income earner, etc. receives a payment of money to be appropriated for the interest prescribed in that paragraph on or after the Effective Date, and with regard to the amount received prescribed in Article 29, paragraph (3) of the Former Act in the case where a salary income earner, etc. received a payment of money to be appropriated for such interest before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-11</sup>

**第一項**  新法第三十二条第三項の規定は、個人が施行日以後に行う同項に規定する土地等の譲渡で同項に規定する証明がされたものに係る所得税について適用し、個人が施行日前に行つた旧法第三十二条第三項に規定する土地等の譲渡で同項に規定する証明がされたものに係る所得税については、なお従前の例による。この場合において、個人が施行日から昭和五十三年十二月三十一日までの間において行う新法第三十二条第一項の規定の適用を受ける同項に規定する土地等の譲渡については、同条第三項の規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第三十二条第三項の規定の例によることができる。
<sup>suppl-3531-11/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-11/par-1</sup>
The provisions of Article 32, paragraph (3) of the New Act apply to income tax on transfers of land, etc. prescribed in that paragraph that an individual carries out on or after the Effective Date and for which the certification prescribed in that paragraph has been made, and with regard to income tax on transfers of land, etc. prescribed in Article 32, paragraph (3) of the Former Act that an individual carried out before the Effective Date and for which the certification prescribed in that paragraph has been made, the provisions then in force continue to govern. In this case, with regard to transfers of land, etc. prescribed in Article 32, paragraph (1) of the New Act to which the provisions of that paragraph apply that an individual carries out during the period from the Effective Date to December 31, 1978, only where the individual seeks to have the provisions of paragraph (3) of that Article applied, the provisions of Article 32, paragraph (3) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
<sup>machine translation, not official</sup>

### 第十二条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12</sup>

**第一項**  新法第四十一条及び第四十一条の二の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十三年一月一日以後に同項に規定するところによりその者の居住の用に供した場合について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十二年十二月三十一日以前に同項に規定するところによりその者の居住の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-12/par-1</sup>
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's own residence on or after January 1, 1978 as prescribed in that paragraph, and with regard to the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own residence on or before December 31, 1977 as prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十三条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-13</sup>

**第一項**  新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始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。
<sup>suppl-3531-11/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-13/par-1</sup>
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14</sup>

**第一項**  新法第四十三条第一項の表の第五号、第六号及び第九号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供するこれらの号に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第六号及び第十三号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-1</sup>
The provisions of items (v), (vi) and (ix) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those items for which a corporation carries out the acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business depreciable assets listed in items (vi) and (xiii) of the table in Article 43, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  施行日前に旧法第四十三条第一項の表の第四号に規定する政令で定められた減価償却資産に係る同項の政令で定める期間内に取得等をされる当該減価償却資産については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2</sup>
With regard to depreciable assets specified by Cabinet Order prescribed in item (iv) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date for which the acquisition, etc. is carried out within the period specified by Cabinet Order under that paragraph pertaining to those depreciable assets, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  施行日前に旧法第四十三条第一項の表の第八号に規定する政令で定められた電子計算機に係る同項の政令で定める期間内に取得又は製作をされる当該電子計算機については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-3</sup>
With regard to computers specified by Cabinet Order prescribed in item (viii) of the table in Article 43, paragraph (1) of the Former Act before the Effective Date that are acquired or manufactured within the period specified by Cabinet Order under that paragraph pertaining to those computers, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  前二項の規定の適用がある場合における新法第四十五条から第四十七条まで、第四十九条から第五十一条の二まで、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八、第六十六条の五及び第六十七条の四の規定の適用については、新法第四十五条第一項中「前二条」とあるのは「前二条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」と、新法第四十五条の二第一項中「前三条」とあるのは「前三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」と、新法第四十五条の三第一項、第四十六条第一項、第四十七条第二項、第四十九条第一項、第五十条第一項、第五十一条第二項、第五十一条の二第二項、第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）、第六十六条の五第一項及び第六十七条の四第六項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」とする。
<sup>suppl-3531-11/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-4</sup>
With regard to the application of the provisions of Articles 45 through 47, Articles 49 through 51-2, Articles 64 through 65, Article 65-7, Article 65-8, Article 66-5 and Article 67-4 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "the preceding two Articles" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "the preceding two Articles (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", the phrase "the preceding three Articles" in Article 45-2, paragraph (1) of the New Act with "the preceding three Articles (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)", and the phrase "Article 43" in Article 45-3, paragraph (1), Article 46, paragraph (1), Article 47, paragraph (2), Article 49, paragraph (1), Article 50, paragraph (1), Article 51, paragraph (2), Article 51-2, paragraph (2), Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)), Article 66-5, paragraph (1) and Article 67-4, paragraph (6) of the New Act with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amending Act)".
<sup>machine translation, not official</sup>

**第五項**  第二項又は第三項の規定の適用がある場合における昭和五十四年新法第四十二条の四及び第四十五条の四の規定の適用については、昭和五十四年新法第四十二条の四第一項中「次条から」とあるのは「次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第四十五条の四第一項において「昭和五十三年改正法」という。）附則第十四条第二項を含む。）から」とし、昭和五十四年新法第四十五条の四第一項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項及び第三項を含む。）」とする。
<sup>suppl-3531-11/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-5</sup>
With regard to the application of the provisions of Articles 42-4 and 45-4 of the Act on Special Measures Concerning Taxation as Amended in 1979 in the case where the provisions of paragraph (2) or (3) apply, the phrase "from the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 is deemed to be replaced with "from the following Article (including Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 45-4, paragraph (1)))", and the phrase "Article 43" in Article 45-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1979 with "Article 43 (including Article 14, paragraphs (2) and (3) of the Supplementary Provisions of the 1978 Amendment Act)".
<sup>machine translation, not official</sup>

**第六項**  第二項の規定の適用がある場合における昭和五十五年新法第四十二条の四、第四十五条及び第四十五条の二の規定の適用については、昭和五十五年新法第四十二条の四第一項中「（次条」とあるのは「（次条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第四十五条第一項、第四十五条の二第一項、第六十一条第一項及び第六十三条第一項第四号において「昭和五十三年改正法」という。）附則第十四条第二項を含む。）」と、昭和五十五年新法第四十五条第一項及び第四十五条の二第一項中「第四十三条」とあるのは「第四十三条（昭和五十三年改正法附則第十四条第二項を含む。）」とする。
<sup>suppl-3531-11/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-6</sup>
With regard to the application of the provisions of Articles 42-4, 45 and 45-2 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (2) apply, the phrase "(the following Article" in Article 42-4, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "(the following Article (including Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 45, paragraph (1), Article 45-2, paragraph (1), Article 61, paragraph (1) and Article 63, paragraph (1), item (iv)))", and the phrase "Article 43" in Article 45, paragraph (1) and Article 45-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 with "Article 43 (including Article 14, paragraph (2) of the Supplementary Provisions of the 1978 Amendment Act)".
<sup>machine translation, not official</sup>

**第七項**  施行日前に旧法第四十三条第一項の表の第九号から第十一号までの規定に規定する政令で定められた工事の施行に伴う取得又は建設に係る同表の第九号から第十一号までの設備については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-7</sup>
With regard to equipment listed in items (ix) through (xi) of the table in Article 43, paragraph (1) of the Former Act that is acquired or constructed in connection with the execution of construction work specified by Cabinet Order prescribed in the provisions of items (ix) through (xi) of that table before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第四十四条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する公害防止施設について適用し、法人が施行日前に取得等をした旧法第四十四条第一項に規定する公害防止施設をその事業の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-8</sup>
The provisions of Article 44 of the New Act apply to pollution control facilities prescribed in paragraph (1) of that Article for which a corporation carries out the acquisition, etc. on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business pollution control facilities prescribed in Article 44, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第九項**  新法第四十五条第一項の表の第一号の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-9</sup>
The provisions of item (i) of the table in Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date and which it puts to use in its business, and with regard to the case where a corporation has put to use in its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十項**  新法第四十五条の三第一項第一号の規定は、次項に定める場合を除き、施行日以後に同号に規定する中小企業構造改善計画につき同号の承認を受ける同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第一号に規定する中小企業構造改善計画につき同号の承認を受けた同号に規定する商工組合等の構成員の有する同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第四十五条の三第一項第一号に規定する適正化事業に係る中小企業構造改善計画につき同号の承認を受ける同号イに規定する商工組合等のうち政令で定めるものの構成員の有する同号に掲げる減価償却資産に対する同項の規定の適用については、同項中「五分の二」とあるのは、「二分の一」とする。
<sup>suppl-3531-11/art-14/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-10</sup>
Except in the case specified in the following paragraph, the provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to the calculation of the depreciation limit for depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and with regard to the calculation of the depreciation limit for depreciable assets listed in Article 45-3, paragraph (1), item (i) of the Former Act held by a member of a commercial and industrial association, etc. prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph to depreciable assets listed in that item held by a member of a commercial and industrial association, etc. prescribed in (a) of Article 45-3, paragraph (1), item (i) of the New Act that is specified by Cabinet Order and that obtains, during the period from the Effective Date to March 31, 1979, the approval referred to in that item for a small and medium sized enterprise structural improvement plan relating to a rationalization project prescribed in that item, the phrase "two-fifths" in that paragraph is deemed to be replaced with "one-half".
<sup>machine translation, not official</sup>

**第十一項**  旧法第四十五条の三第一項第一号に規定する中小企業構造改善計画につき施行日前一年以内に同号の承認を受けた同号に規定する商工組合等の構成員である法人で同号に規定する他の中小企業構造改善計画に係る承認を受けた商工組合等の構成員であつたため同号に掲げる場合に該当しなかつたものが、当該中小企業構造改善計画を実施する場合において、その実施する中小企業構造改善計画が新法第四十五条の三第一項第一号ロに掲げる事業について定められた同号に規定する中小企業構造改善計画に該当するものであるときは、その実施する中小企業構造改善計画に係る承認が施行日にされたものとみなして、当該法人が施行日以後に取得等をする同号に掲げる減価償却資産につき同条の規定を適用する。
<sup>suppl-3531-11/art-14/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-11</sup>
In the case where a corporation that is a member of a commercial and industrial association, etc. prescribed in Article 45-3, paragraph (1), item (i) of the Former Act that obtained, within one year before the Effective Date, the approval referred to in that item for a small and medium sized enterprise structural improvement plan prescribed in that item, and that did not fall under the case listed in that item because it was a member of a commercial and industrial association, etc. that had obtained approval for another small and medium sized enterprise structural improvement plan prescribed in that item, implements that small and medium sized enterprise structural improvement plan, if the small and medium sized enterprise structural improvement plan so implemented falls under a small and medium sized enterprise structural improvement plan prescribed in Article 45-3, paragraph (1), item (i) of the New Act that is established for the business listed in (b) of that item, the provisions of that Article apply to depreciable assets listed in that item for which that corporation carries out the acquisition, etc. on or after the Effective Date, deeming the approval for the small and medium sized enterprise structural improvement plan so implemented to have been given on the Effective Date.
<sup>machine translation, not official</sup>

**第十二項**  新法第四十五条の三第一項第二号の規定は、施行日以後に同号に規定する構造改善事業計画につき同号の承認を受ける同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第二号に規定する構造改善事業計画につき同号の承認を受けた同号に規定する特定組合の構成員の有する同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-12</sup>
The provisions of Article 45-3, paragraph (1), item (ii) of the New Act apply to the calculation of the depreciation limit for depreciable assets listed in that item held by a member of a specified association prescribed in that item that obtains, on or after the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, and with regard to the calculation of the depreciation limit for depreciable assets listed in Article 45-3, paragraph (1), item (ii) of the Former Act held by a member of a specified association prescribed in that item that obtained, before the Effective Date, the approval referred to in that item for a structural improvement project plan prescribed in that item, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  新法第四十五条の三第一項第三号の規定は、施行日以後に同号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却限度額の計算について適用し、施行日前に旧法第四十五条の三第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に掲げる漁船の償却限度額の計算については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-13</sup>
The provisions of Article 45-3, paragraph (1), item (iii) of the New Act apply to the calculation of the depreciation limit for fishing vessels listed in that item held by a member of a fishery cooperative, etc. prescribed in that item that obtains, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and with regard to the calculation of the depreciation limit for fishing vessels listed in Article 45-3, paragraph (1), item (iii) of the Former Act held by a member of a fishery cooperative, etc. prescribed in that item that obtained, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十四項**  新法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、法人が施行日前に取得等をした旧法第四十六条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-14</sup>
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment and factory buildings and their associated facilities prescribed in that paragraph for which a corporation carries out the acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment and factory buildings and their associated facilities prescribed in Article 46, paragraph (1) of the Former Act for which a corporation carried out the acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十五項**  新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する特定建築物等については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-15</sup>
The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十六項**  法人が施行日前に納付した旧法第五十二条の二第一項に規定する事業者負担金については、なお従前の例による。
<sup>suppl-3531-11/art-14/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-16</sup>
With regard to the business operator contributions prescribed in Article 52-2, paragraph (1) of the Former Act that a corporation paid before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15</sup>

**第一項**  新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。この場合において、法人が施行日から昭和五十四年三月三十一日までの間に取得する政令で定める株式（出資を含む。）又は債権については、新法第五十五条第一項の表の第一号及び第二号中「百分の十五」とあるのは「百分の三十」と、同条第三項第一号中「法人（製造業、建設業その他の政令で定める事業を主として営むことを目的とするものに限る。）」とあるのは「法人」と、同条第五項第三号イ中「百分の六十二・五」とあるのは「百分の六十二・五（昭和五十四年三月三十一日以前に該当することとなつた場合には、百分の二十五）」と、同号ロ中「百分の八十五」とあるのは「百分の八十五（昭和五十四年三月三十一日以前に該当することとなつた場合には、百分の七十）」とする。
<sup>suppl-3531-11/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-1</sup>
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case provided for in the following paragraph. In this case, with regard to shares (including capital contributions) or claims specified by Cabinet Order that a corporation acquires during the period from the Effective Date to March 31, 1979, the phrase "15 percent" in items (i) and (ii) of the table in Article 55, paragraph (1) of the New Act is deemed to be replaced with "30 percent", the phrase "corporation (limited to one whose purpose is to engage mainly in manufacturing, construction business or any other business specified by Cabinet Order)" in paragraph (3), item (i) of that Article is deemed to be replaced with "corporation", the phrase "62.5 percent" in paragraph (5), item (iii), (a) of that Article is deemed to be replaced with "62.5 percent (or 25 percent, if it has come to fall thereunder on or before March 31, 1979)", and the phrase "85 percent" in (b) of that item is deemed to be replaced with "85 percent (or 70 percent, if it has come to fall thereunder on or before March 31, 1979)".
<sup>machine translation, not official</sup>

**第二項**  法人が施行日前に旧法第五十五条第一項に規定する特定株式等で政令で定めるものを取得し同項の規定の適用を受けた場合において、施行日以後に新法第五十五条第五項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。この場合において、施行日から昭和五十四年三月三十一日までの期間内に当該特定株式等に係る同条第一項の表の第四号又は第五号の上欄に掲げる法人が同条第五項第三号イに掲げる場合に該当することとなつたときは同号イ中「百分の六十二・五」とあるのは「百分の二十五」とし、当該期間内に同表の第六号又は第七号の上欄に掲げる法人が同項第三号ロに掲げる場合に該当することとなつたときは同号ロ中「百分の八十五」とあるのは「百分の七十」とする。
<sup>suppl-3531-11/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-2</sup>
In the case where a corporation acquired, before the Effective Date, specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that are specified by Cabinet Order and received the application of the provisions of that paragraph, if, on or after the Effective Date, the case comes to fall under any of the cases listed in the items of Article 55, paragraph (5) of the New Act, the provisions of that paragraph govern. In this case, if, within the period from the Effective Date to March 31, 1979, a corporation listed in the left-hand column of item (iv) or (v) of the table in paragraph (1) of that Article in relation to those specified shares, etc. comes to fall under the case listed in paragraph (5), item (iii), (a) of that Article, the phrase "62.5 percent" in (a) of that item is deemed to be replaced with "25 percent", and if, within that period, a corporation listed in the left-hand column of item (vi) or (vii) of that table comes to fall under the case listed in item (iii), (b) of that paragraph, the phrase "85 percent" in (b) of that item is deemed to be replaced with "70 percent".
<sup>machine translation, not official</sup>

**第三項**  新法第五十六条の四の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る鉄道設備支出金額（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第九号に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
<sup>suppl-3531-11/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-3</sup>
The provisions of Article 56-4 of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of the specified railway facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such railway facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (ix) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第五十六条の五の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る発電設備支出金額（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
<sup>suppl-3531-11/art-15/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-4</sup>
The provisions of Article 56-5 of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of the specified power generation facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such power generation facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (x) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法第五十六条の六の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
<sup>suppl-3531-11/art-15/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-5</sup>
The provisions of Article 56-6 of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of the specified supply facilities prescribed in paragraph (2) of that Article) relating to construction work specified on or after the Effective Date by Cabinet Order as prescribed in paragraph (2) of that Article, and with regard to such supply facility expenditure relating to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第六項**  旧法第五十六条の八第一項の公害防止準備金を積み立てている法人の施行日を含む事業年度の直前の事業年度終了の日における同条第二項に規定する公害防止準備金の金額（当該直前の事業年度において同条第一項の規定により損金の額に算入された金額を含む。）の益金の額への算入については、なお従前の例による。
<sup>suppl-3531-11/art-15/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-6</sup>
With regard to the inclusion in gross profit of the amount of the reserve for pollution control prescribed in Article 56-8, paragraph (2) of the Former Act (including the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in that immediately preceding business year) as of the end of the business year immediately preceding the business year that includes the Effective Date, of a corporation that has accumulated the reserve for pollution control under Article 56-8, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  青色申告書を提出する法人で旧法第五十六条の八第一項に規定する指定事業を営むものが、施行日から昭和五十六年三月三十一日までの期間内の日を含む各事業年度（解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く。）において、公害の防止に要する費用の支出に備えるための準備金として公害防止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五十三年三月三十一日まで」とあるのは「昭和五十三年三月三十一日を含む事業年度（以下この項において「経過年度」という。）開始の日から昭和五十六年三月三十一日まで」と、「千分の一・五」とあるのは「千分の一」と、「千分の三」とあるのは「千分の二」と、「相当する金額」とあるのは「相当する金額（当該事業年度が経過年度である場合は、当該経過年度開始の日から昭和五十三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一・五（当該政令で定める業種に属する事業については、千分の三）に相当する金額と同年四月一日から当該経過年度終了の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一（当該政令で定める業種に属する事業については、千分の二）に相当する金額との合計額）」として、同条の規定の例による。
<sup>suppl-3531-11/art-15/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-7</sup>
If a corporation that files a blue return and engages in the designated business prescribed in Article 56-8, paragraph (1) of the Former Act accumulates a reserve for pollution control, as a reserve to prepare for the expenditure of costs required for the prevention of pollution, in each business year that includes any day within the period from the Effective Date to March 31, 1981 (excluding the business year that includes the day of dissolution (excluding dissolution due to a merger) and each business year during liquidation), the provisions of that Article govern, with the phrase "from April 1, 1972 to March 31, 1978" in that paragraph deemed to be replaced with "from the first day of the business year that includes March 31, 1978 (referred to as the "transitional business year" in this paragraph) to March 31, 1981", the phrase "1.5/1,000" with "1/1,000", the phrase "3/1,000" with "2/1,000", and the phrase "equivalent amount" with "equivalent amount (if that business year is the transitional business year, the total of the amount equivalent to 1.5/1,000 (or 3/1,000, 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 the first day of that transitional business year to March 31, 1978 and the amount equivalent to 1/1,000 (or 2/1,000, 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 April 1 of that year to the last day of that transitional business year)".
<sup>machine translation, not official</sup>

**第八項**  旧法第五十七条の三第一項の違約損失補償準備金を積み立てている法人の施行日以後最初に開始する事業年度の直前の事業年度終了の日における同項第二号に規定する違約損失補償準備金の金額（当該直前の事業年度において同項の規定により損金の額に算入された金額を含む。）の益金の額への算入については、政令で定める。
<sup>suppl-3531-11/art-15/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-8</sup>
The inclusion in gross profit of the amount of the reserve for compensation for losses due to breach of contract prescribed in Article 57-3, paragraph (1), item (ii) of the Former Act (including the amount included in deductible expenses pursuant to the provisions of that paragraph in that immediately preceding business year) as of the end of the business year immediately preceding the first business year commencing on or after the Effective Date, of a corporation that has accumulated the reserve for compensation for losses due to breach of contract under Article 57-3, paragraph (1) of the Former Act, is specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十六条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-16</sup>

**第一項**  新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了する事業年度分の所得に対する法人税については、なお従前の例による。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の三十五」とあるのは「当該事業年度開始の日から昭和五十三年三月三十一日までの期間内の当該収入金額の百分の五十五（次項第三号及び第四号に掲げる取引によるものについては、百分の二十）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の三十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
<sup>suppl-3531-11/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-16/par-1</sup>
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations ending before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "35 percent of that revenue" in that paragraph is deemed to be replaced with "55 percent of that revenue within the period from the first day of that business year to March 31, 1978 (for revenue from the transactions listed in items (iii) and (iv) of the following paragraph, 20 percent) and the amount equivalent to 35 percent of that revenue within the period from April 1 of that year to the end of that business year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
<sup>machine translation, not official</sup>

### 第十七条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17</sup>

**第一項**  新法第六十三条の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた当該土地の譲渡等に係る法人税については、なお従前の例による。この場合において、法人が施行日前に開始し、かつ、施行日以後に終了する事業年度において行う当該土地の譲渡等のうち施行日以後に行うものについては、同条第三項第一号から第六号までの規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第六十三条第三項の規定の例によることができる。
<sup>suppl-3531-11/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17/par-1</sup>
The provisions of Article 63 of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on such a transfer, etc. of land that a corporation carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to any such transfer, etc. of land carried out on or after the Effective Date, out of those a corporation carries out in a business year that commenced before the Effective Date and ends on or after the Effective Date, the corporation may, only if it is a transfer for which the corporation seeks the application of the provisions of paragraph (3), items (i) through (vi) of that Article, and as specified by Cabinet Order, follow the provisions of Article 63, paragraph (3) of the Former Act in lieu of the application of the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第二項**  新法第六十三条第六項第二号の規定は、法人が施行日以後に終了する各事業年度において新法第六十六条の五の規定の適用を受ける場合の法人税の額の計算について適用する。
<sup>suppl-3531-11/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17/par-2</sup>
The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 66-5 of the New Act in each business year ending on or after the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  法人が昭和五十三年一月一日前に行つた旧法第六十五条の四第一項に規定する土地等の譲渡で同項第三号に掲げる場合に該当するものに係る法人税については、なお従前の例による。
<sup>suppl-3531-11/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-17/par-3</sup>
With regard to corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation carried out before January 1, 1978 and that falls under the case listed in item (iii) of that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十八条（合併の場合の課税の特例に関する経過措置等） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Mergers, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18</sup>

**第一項**  旧法第六十六条第一項第一号ロに規定する法人が施行日前に同項に規定する承認を受けて合併をした場合における法人税については、なお従前の例による。
<sup>suppl-3531-11/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-1</sup>
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i), (b) of the Former Act carried out a merger before the Effective Date after receiving the approval prescribed in that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  旧法第六十六条第一項第三号の農業協同組合で施行日前に農業協同組合合併助成法附則第二項の規定により同号に規定する認定を求めたもの又は同条第一項第六号の漁業協同組合で施行日前に漁業協同組合合併助成法附則第二項の規定により同号に規定する認定を求めたものが、同条第一項第三号又は第六号に規定する認定を受けて合併をした場合における法人税については、なお従前の例による。
<sup>suppl-3531-11/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-2</sup>
With regard to corporation tax in the case where an agricultural cooperative under Article 66, paragraph (1), item (iii) of the Former Act that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives, or a fishery cooperative under paragraph (1), item (vi) of that Article that sought, before the Effective Date, the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives, carries out a merger after receiving the certification prescribed in paragraph (1), item (iii) or (vi) of that Article, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  旧法第六十六条第一項第四号の森林組合で施行日前に同号に規定する認定を受けたものが合併をした場合における法人税については、なお従前の例による。
<sup>suppl-3531-11/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-3</sup>
With regard to corporation tax in the case where a forestry cooperative under Article 66, paragraph (1), item (iv) of the Former Act that received, before the Effective Date, the certification prescribed in that item carries out a merger, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  青色申告書を提出する漁業協同組合で政令で定めるものが施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、施行日以後に当該認定を受けて合併をする場合における法人税については、旧法第六十六条及び第六十六条の二の規定は、なおその効力を有する。この場合において、旧法第六十六条第一項第六号中「漁業協同組合で」とあるのは、「漁業協同組合のうち昭和五十三年改正法附則第十八条第四項に規定する政令で定めるもので」とする。
<sup>suppl-3531-11/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4</sup>
With regard to corporation tax in the case where a fishery cooperative that files a blue return and is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a fishery cooperative that" in Article 66, paragraph (1), item (vi) of the Former Act is deemed to be replaced with "a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, that".
<sup>machine translation, not official</sup>

**第五項**  前項の規定の適用がある場合における新法第六十一条の規定の適用については、同条第一項中「認定」とあるのは「認定（昭和五十三年改正法附則第十八条第四項の規定によりその効力を有するものとされる昭和五十三年改正法第一条の規定による改正前の租税特別措置法第六十六条第一項第六号に規定する認定を含む。）」と、新法第六十三条第一項第四号中「第六十六条第一項」とあるのは「第六十六条第一項（昭和五十三年改正法附則第十八条第四項を含む。）」とする。
<sup>suppl-3531-11/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-5</sup>
With regard to the application of the provisions of Article 61 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "certification" in paragraph (1) of that Article is deemed to be replaced with "certification (including the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)", and the phrase "Article 66, paragraph (1)" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "Article 66, paragraph (1) (including Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act)".
<sup>machine translation, not official</sup>

**第六項**  第四項の規定の適用がある場合における昭和五十五年新法第六十一条及び第六十三条の規定の適用については、昭和五十五年新法第六十一条第一項中「二千五百万円を超える事業年度」とあるのは「二千五百万円を超える事業年度（当該法人が昭和五十三年改正法附則第十八条第四項の規定によりなおその効力を有するものとされる昭和五十三年改正法第一条の規定による改正前の租税特別措置法第六十六条第一項第六号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、昭和五十五年新法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十三年改正法附則第十八条第四項の規定の適用を受けるものを除く。）により」とする。
<sup>suppl-3531-11/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-6</sup>
With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (4) apply, the phrase "business year exceeding 25 million yen" in Article 61, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "business year exceeding 25 million yen (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1978 Amendment Act, which is deemed to remain in force pursuant to the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act, carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation as Amended in 1980 is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 18, paragraph (4) of the Supplementary Provisions of the 1978 Amendment Act apply)".
<sup>machine translation, not official</sup>

**第七項**  青色申告書を提出する農業協同組合（清算中のものを除く。以下この項において同じ。）が昭和五十五年法律第五号の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けて合併をする場合における法人税については、昭和五十五年旧法第六十六条及び第六十六条の二の規定の例による。青色申告書を提出する農業協同組合が昭和六十一年法律第十号の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けて合併をする場合及び平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）、青色申告書を提出する森林組合（清算中のものを除く。以下この条において同じ。）が昭和六十二年法律第七十六号の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）並びに青色申告書を提出する漁業協同組合（清算中のものを除く。以下この条において同じ。）が昭和六十三年法律第十五号の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けて合併をする場合及び平成五年法律第二十四号の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けて合併をする場合（平成十三年三月三十一日までに当該合併をする場合に限る。）における法人税についても、同様とする。
<sup>suppl-3531-11/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-7</sup>
With regard to corporation tax in the case where an agricultural cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this paragraph) seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 5 of 1980, the provisions of Articles 66 and 66-2 of the Act on Special Measures Concerning Taxation Before the 1980 Amendment govern. The same applies to corporation tax in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 10 of 1986, and in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 57 of 1992 (limited to the case where it carries out that merger by March 31, 2001), in the case where a forestry cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 76 of 1987 (limited to the case where it carries out that merger by March 31, 2001), and in the case where a fishery cooperative that files a blue return (excluding one in liquidation; the same applies hereinafter in this Article) seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 15 of 1988, and in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after the effective date of Act No. 24 of 1993 (limited to the case where it carries out that merger by March 31, 2001).
<sup>machine translation, not official</sup>

**第八項**  前項前段の規定の適用がある場合における昭和五十五年改正法による改正後の租税特別措置法第六十一条及び第六十三条の規定の適用については、同法第六十一条第一項中「超える事業年度」とあるのは「超える事業年度（当該法人が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。第六十三条第一項第四号において「昭和五十三年改正法」という。）附則第十八条第七項の規定によりその例によることとされる租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正前の租税特別措置法（第六十三条第一項第四号において「昭和五十五年旧法」という。）第六十六条第一項第一号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、同法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十三年改正法附則第十八条第七項の規定によりその例によることとされる昭和五十五年旧法第六十六条第一項の規定の適用を受けるものを除く。）により」とする。前項後段の規定の適用がある場合並びに青色申告書を提出する農業協同組合が平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、当該認定を受けて同年四月一日から平成十四年三月三十一日までの間に合併をする場合、青色申告書を提出する森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合及び青色申告書を提出する漁業協同組合が平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合における租税特別措置法等の一部を改正する法律（平成十年法律第二十三号。次項において「平成十年改正法」という。）第一条の規定による改正後の租税特別措置法第六十一条の規定の適用についても、同様とする。
<sup>suppl-3531-11/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-8</sup>
With regard to the application of the provisions of Articles 61 and 63 of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act in the case where the provisions of the first sentence of the preceding paragraph apply, the phrase "business year exceeding" in Article 61, paragraph (1) of that Act is deemed to be replaced with "business year exceeding (excluding a business year that falls under any business year ending within five years from the first day of the business year that includes the date of the merger, in the case where that corporation falls under a merging corporation that, after receiving the certification prescribed in Article 66, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) (referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment" in Article 63, paragraph (1), item (iv)), which governs pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in Article 63, paragraph (1), item (iv)), carried out the merger prescribed in that paragraph)", and the phrase "by a merger" in Article 63, paragraph (1), item (iv) of that Act is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 1980 Amendment, which govern pursuant to the provisions of Article 18, paragraph (7) of the Supplementary Provisions of the 1978 Amendment Act, apply)". The same applies to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998; referred to as the "1998 Amendment Act" in the following paragraph) in the case where the provisions of the second sentence of the preceding paragraph apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001.
<sup>machine translation, not official</sup>

**第九項**  前項に定めるもののほか、第七項後段の規定の適用がある場合並びに青色申告書を提出する農業協同組合が平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、当該認定を受けて同年四月一日から平成十四年三月三十一日までの間に合併をする場合、青色申告書を提出する森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合及び青色申告書を提出する漁業協同組合が平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて平成十三年四月一日以後に合併をする場合における平成十年改正法第一条の規定による改正後の租税特別措置法第六十一条の規定の適用については、同条第一項中「各事業年度（当該法人の設立の日（合併により設立された法人にあつては、各被合併法人の設立の日のうち最も早い日）以後五年を経過する日を含む事業年度後の各事業年度については、当該各事業年度終了の日における出資総額が一億円以下である場合における当該各事業年度に限る。）」とあるのは、「各事業年度」とする。
<sup>suppl-3531-11/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-9</sup>
Beyond what is provided for in the preceding paragraph, with regard to the application of the provisions of Article 61 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the 1998 Amendment Act in the case where the provisions of the second sentence of paragraph (7) apply, and in the case where an agricultural cooperative that files a blue return seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out a merger during the period from April 1 of that year to March 31, 2002, in the case where a forestry cooperative that files a blue return seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, and in the case where a fishery cooperative that files a blue return seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out a merger on or after April 1, 2001, the phrase "each business year (with regard to each business year after the business year that includes the day on which five years have elapsed from the date of establishment of that corporation (or, for a corporation established by a merger, the earliest of the dates of establishment of the respective merged corporations), limited to each such business year in which the total amount of capital contributions as of the end of that business year is 100 million yen or less)" in paragraph (1) of that Article is deemed to be replaced with "each business year".
<sup>machine translation, not official</sup>

### 第十九条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-19</sup>

**第一項**  新法第六十六条の十二第一項第二号の規定は、法人が施行日以後に支出する同号に規定する掛金について適用する。
<sup>suppl-3531-11/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-19/par-1</sup>
The provisions of Article 66-12, paragraph (1), item (ii) of the New Act apply to the premiums prescribed in that item that a corporation pays on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十条（利付外貨債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-20</sup>

**第一項**  新法第六十八条の規定は、外国法人が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、外国法人が施行日前に発行された旧法第六十八条に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
<sup>suppl-3531-11/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-20/par-1</sup>
The provisions of Article 68 of the New Act apply to issue discounts prescribed in that Article that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that are issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives with respect to interest-bearing foreign currency bonds prescribed in that Article that were issued before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十一条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21</sup>

**第一項**  新法第六十八条の二に規定する内国法人の昭和五十二年六月一日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の二の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から四月を経過する日までに当該還付の請求をすることができる。
<sup>suppl-3531-11/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-1</sup>
With regard to a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-2 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year, ending during the period from June 1, 1977 to the day on which one month has elapsed from the Effective Date, of a domestic corporation prescribed in Article 68-2 of the New Act, notwithstanding the provisions of that paragraph, the claim for a refund may be made by the day on which four months have elapsed from the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  前項の場合において、同項に規定する内国法人が、同項の欠損金額につき、既に法人税法第八十一条第一項の規定による法人税の還付の請求をしているときは、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。
<sup>suppl-3531-11/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-2</sup>
In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made.
<sup>machine translation, not official</sup>

**第三項**  前項の規定に該当する内国法人で第一項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金は、第一項に規定する還付の請求に基づく還付金の内払とみなす。
<sup>suppl-3531-11/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-3</sup>
If a domestic corporation that falls under the provisions of the preceding paragraph and receives the application of the provisions of paragraph (1) has received a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (1).
<sup>machine translation, not official</sup>

### 第二十二条（贈与税及び相続税に関する経過措置） — Transitional Measures Concerning Gift Tax and Inheritance Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22</sup>

**第一項**  新法第七十条の四第三項、第四項及び第十九項の規定は、施行日以後に同条第一項本文の規定の適用を受ける同項の農地等につき同条第三項に規定する使用貸借による権利の設定がされる場合における当該農地等に係る贈与税について適用し、施行日前に旧法第七十条の四第一項本文の規定の適用を受ける同項の農地等につき同項第一号に規定する使用貸借による権利の設定がされた場合における当該農地等に係る贈与税については、なお従前の例による。
<sup>suppl-3531-11/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22/par-1</sup>
The provisions of Article 70-4, paragraphs (3), (4) and (19) of the New Act apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, a right based on a loan for use prescribed in paragraph (3) of that Article is created on the farmland, etc. referred to in paragraph (1) of that Article to which the provisions of the main clause of that paragraph apply, and with regard to gift tax on farmland, etc. in the case where, before the Effective Date, a right based on a loan for use prescribed in item (i) of Article 70-4, paragraph (1) of the Former Act was created on the farmland, etc. referred to in that paragraph to which the provisions of the main clause of that paragraph applied, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十条の六第八項の規定は、施行日以後に新法第七十条の五第一項の規定により相続又は遺贈により取得されたものとみなされる新法第七十条の六第一項に規定する農地、採草放牧地又は準農地（以下この項において「農地等」という。）の取得をした同条第一項の農業相続人に係る相続又は遺贈に係る相続税について適用し、施行日前に旧法第七十条の五第一項の規定により相続又は遺贈により取得されたものとみなされた当該農地等の取得をした旧法第七十条の六第一項の農業相続人に係る相続又は遺贈に係る相続税については、なお従前の例による。
<sup>suppl-3531-11/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22/par-2</sup>
The provisions of Article 70-6, paragraph (8) of the New Act apply to inheritance tax on inheritance or bequest relating to a farming heir referred to in Article 70-6, paragraph (1) of the New Act who, on or after the Effective Date, has acquired farmland, pasture land or quasi-farmland prescribed in paragraph (1) of that Article (referred to as "farmland, etc." in this paragraph) that is deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-5, paragraph (1) of the New Act, and with regard to inheritance tax on inheritance or bequest relating to a farming heir referred to in Article 70-6, paragraph (1) of the Former Act who, before the Effective Date, acquired such farmland, etc. that was deemed to have been acquired by inheritance or bequest pursuant to the provisions of Article 70-5, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十三条（登録免許税の特例に関する経過措置等） — Transitional Measures Concerning Special Provisions on Registration and License Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23</sup>

**第一項**  新法第七十五条の二の規定は、同条に規定する公的医療機関の開設者又は社会福祉法人が施行日以後に新築し、又は取得する同条の規定に該当する家屋の所有権の保存又は移転の登記に係る登録免許税について適用し、これらの者が施行日前に新築し、又は取得した当該家屋についてのこれらの登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-1</sup>
The provisions of Article 75-2 of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of that Article that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly builds or acquires on or after the Effective Date, and with regard to registration and license tax on these registrations for such a house that those persons newly built or acquired before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法第七十六条第一項及び第三項の規定は、施行日以後に行われるこれらの規定に規定する売渡し又は譲与を受けた土地の所有権の保存又は移転の登記に係る登録免許税について適用し、施行日前に行われた旧法第七十六条第一項及び第三項に規定する売渡し又は譲与を受けた土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-2</sup>
The provisions of Article 76, paragraphs (1) and (3) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land received by sale or by gratuitous transfer as prescribed in those provisions on or after the Effective Date, and with regard to registration and license tax on these registrations for land received by sale or by gratuitous transfer as prescribed in Article 76, paragraphs (1) and (3) of the Former Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法第七十七条の規定は、施行日以後に行われる交換により取得する同条の規定に該当する土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に行われた交換により取得した旧法第七十七条の規定に該当する土地についての当該登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-3</sup>
The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer of ownership of land falling under the provisions of that Article that is acquired through an exchange carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land falling under the provisions of Article 77 of the Former Act that was acquired through an exchange carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法第七十七条の三の規定は、同条に規定する法人が施行日以後に買入れ又は借受けをする同条の規定に該当する土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、当該法人が施行日前に買入れ又は借受けをした当該土地についてのこれらの登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-4</sup>
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of transfer or creation of ownership or a right of lease of land falling under the provisions of that Article that a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on these registrations for such land that the corporation purchased or borrowed before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新法第七十七条の四の規定中準農地に係る部分は、施行日以後に受ける同条第一項に規定する準農地の所有権の移転の登記に係る登録免許税について適用する。この場合において、当該準農地の取得が施行日前にされた同項に規定する協議、調停若しくはあつせん又は同条第二項に規定する公告に係るものであるときにおける同条の規定の適用については、同条第一項中「当該勧告、調停又はあつせんがあつた日」とあるのは「昭和五十三年改正法の施行の日」と、同条第二項中「当該交換分合に係る同法第十三条の二第二項に規定する交換分合計画の同法第十三条の四において準用する土地改良法第九十九条第十二項の規定による公告があつた日」とあるのは「昭和五十三年改正法の施行の日」とする。
<sup>suppl-3531-11/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-5</sup>
The part of the provisions of Article 77-4 of the New Act that concerns quasi-farmland applies to registration and license tax on the registration of transfer of ownership of quasi-farmland prescribed in paragraph (1) of that Article that is received on or after the Effective Date. In this case, with regard to the application of the provisions of that Article in the case where the acquisition of that quasi-farmland relates to the consultation, conciliation or mediation prescribed in paragraph (1) of that Article, or the public notice prescribed in paragraph (2) of that Article, carried out before the Effective Date, the phrase "the date on which that recommendation, conciliation or mediation was made" in paragraph (1) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act", and the phrase "the date on which the public notice was given, pursuant to the provisions of Article 99, paragraph (12) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-4 of that Act, of the exchange and consolidation plan prescribed in Article 13-2, paragraph (2) of that Act relating to that exchange and consolidation" in paragraph (2) of that Article is deemed to be replaced with "the Effective Date of the 1978 Amendment Act".
<sup>machine translation, not official</sup>

**第六項**  新法第七十七条の七の規定は、施行日以後に同条に規定する農林漁業者又は団体に対して行われる同条の規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税について適用し、施行日前にこれらの者に対して行われた当該貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-6</sup>
The provisions of Article 77-7 of the New Act apply to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to a loan falling under the provisions of that Article that is made on or after the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, and with regard to registration and license tax on the registration of creation of a mortgage received to secure a claim relating to such a loan made to those persons before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第七項**  新法第七十八条の三第一項の規定中土地に係る部分は、施行日以後に同項に規定する事業協同組合等が取得する同項に規定する土地を当該事業協同組合等の組合員又は所属員たる同項に規定する中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に当該事業協同組合等が取得した当該土地を当該中小企業者が当該事業協同組合等から取得する場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-7</sup>
The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns land applies to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph acquires on or after the Effective Date, in the case where a small and medium sized enterprise prescribed in that paragraph that is a member or affiliated member of that business cooperative, etc. acquires that land from that business cooperative, etc., and with regard to registration and license tax on the registration of transfer of ownership of such land that the business cooperative, etc. acquired before the Effective Date, in the case where that small and medium sized enterprise acquires that land from that business cooperative, etc., the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第八項**  新法第七十八条の三第一項の規定中建物に係る部分は、前項の中小企業者が施行日以後に受ける同条第一項に規定する建物の所有権の移転の登記に係る登録免許税について適用する。この場合において、当該中小企業者が施行日前に取得した当該建物について受ける所有権の移転の登記に係る登録免許税に対する同項の規定の適用については、同項の規定にかかわらず、政令で定めるところによる。
<sup>suppl-3531-11/art-23/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-8</sup>
The part of the provisions of Article 78-3, paragraph (1) of the New Act that concerns buildings applies to registration and license tax on the registration of transfer of ownership of a building prescribed in paragraph (1) of that Article that the small and medium sized enterprise referred to in the preceding paragraph receives on or after the Effective Date. In this case, with regard to the application of the provisions of that paragraph to registration and license tax on the registration of transfer of ownership received for such a building that the small and medium sized enterprise acquired before the Effective Date, notwithstanding the provisions of that paragraph, the provisions specified by Cabinet Order govern.
<sup>machine translation, not official</sup>

**第九項**  新法第七十八条の四第三項第四号の規定は、同号に掲げる中央会が施行日以後に受ける同号に掲げる事業に係る債権を担保するための抵当権の設定の登記又は登録に係る登録免許税について適用する。
<sup>suppl-3531-11/art-23/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-9</sup>
The provisions of Article 78-4, paragraph (3), item (iv) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage to secure a claim relating to the business listed in that item that the central federation listed in that item receives on or after the Effective Date.
<sup>machine translation, not official</sup>

**第十項**  新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項につき受ける登記に係る登録免許税について適用し、施行日前にされたこれらの勧告若しくは指示又は認定若しくは承認に係る当該事項についての登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-10</sup>
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on registration received for the matters listed in that item relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and with regard to registration and license tax on registration for those matters relating to such a recommendation or instruction, or certification or approval, given before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十一項**  旧法第八十一条の二第一項の農業協同組合で施行日前に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めたもの又は同条第一項の漁業協同組合で施行日前に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めたものが、それぞれこれらの認定を受けて合併をした場合における同条第一項に規定する登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-11</sup>
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where an agricultural cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, or a fishery cooperative under paragraph (1) of that Article that sought, before the Effective Date, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act, carries out a merger after receiving the respective certification, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十二項**  旧法第八十一条の二第一項の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の認定を受けたものが合併をした場合における旧法第八十一条の二第一項に規定する登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-12</sup>
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a forestry cooperative under Article 81-2, paragraph (1) of the Former Act that received, before the Effective Date, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) carries out a merger, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十三項**  漁業協同組合で政令で定めるものが施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、施行日以後に当該認定を受けて合併をする場合における旧法第八十一条の二第一項に規定する登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「又は漁業協同組合が」とあるのは「又は漁業協同組合のうち昭和五十三年改正法附則第二十三条第十三項に規定する政令で定めるものが」と、「千分の一」とあるのは「千分の一（当該漁業協同組合が、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）の施行の日以後に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、当該認定を受けて合併した場合には、千分の二）」とする。
<sup>suppl-3531-11/art-23/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13</sup>
With regard to registration and license tax on the registration prescribed in Article 81-2, paragraph (1) of the Former Act in the case where a fishery cooperative specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1985, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out a merger on or after the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "or a fishery cooperative" in that paragraph is deemed to be replaced with "or a fishery cooperative, among those specified by Cabinet Order as prescribed in Article 23, paragraph (13) of the Supplementary Provisions of the 1978 Amendment Act,", and the phrase "1/1,000" is deemed to be replaced with "1/1,000 (or 2/1,000, if that fishery cooperative, on or after the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980), sought the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carried out a merger)".
<sup>machine translation, not official</sup>

**第十四項**  新法第八十二条第一号及び第八十四条の規定は、施行日以後に行われるこれらの規定に規定する資本の増加について受ける登記に係る登録免許税について適用し、施行日前に行われた旧法第八十二条第一号及び第八十四条に規定する資本の増加について受ける登記に係る登録免許税については、なお従前の例による。
<sup>suppl-3531-11/art-23/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-14</sup>
The provisions of Article 82, item (i) and Article 84 of the New Act apply to registration and license tax on registration received for an increase in capital prescribed in those provisions that is carried out on or after the Effective Date, and with regard to registration and license tax on registration received for an increase in capital prescribed in Article 82, item (i) and Article 84 of the Former Act that was carried out before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第十五項**  農業協同組合が昭和五十五年法律第五号の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する農業協同組合又は当該合併により設立した農業協同組合が当該合併により取得する不動産の権利の移転の登記に係る登録免許税については、昭和五十五年改正法による改正後の租税特別措置法第八十一条の二第一項の規定の例による。
<sup>suppl-3531-11/art-23/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-15</sup>
With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 5 of 1980 to March 31, 1982, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 5 of 1980, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1980 Amendment Act govern.
<sup>machine translation, not official</sup>

**第十六項**  農業協同組合が昭和六十一年法律第十号の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けて合併をする場合若しくは平成四年法律第五十七号の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する農業協同組合若しくは当該合併により設立した農業協同組合が当該合併により取得する不動産の権利、森林組合が昭和六十二年法律第七十六号の施行の日から平成十四年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する森林組合若しくは当該合併により設立した森林組合が当該合併により取得する不動産の権利又は漁業協同組合が昭和六十三年法律第十五号の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けて合併をする場合若しくは平成五年法律第二十四号の施行の日から平成十五年三月三十一日までの間に漁業協同組合合併促進法第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けて合併をする場合における当該合併後存続する漁業協同組合若しくは当該合併により設立した漁業協同組合が当該合併により取得する不動産若しくは漁船の権利の移転の登記に係る登録免許税については、租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）による改正前の租税特別措置法第八十一条の二第一項の規定の例による。
<sup>suppl-3531-11/art-23/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-16</sup>
With regard to registration and license tax on the registration of transfer of rights to real property that an agricultural cooperative surviving a merger, or an agricultural cooperative established by a merger, acquires through that merger, in the case where an agricultural cooperative seeks, during the period from the effective date of Act No. 10 of 1986 to March 31, 1992, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 10 of 1986, or in the case where it seeks, during the period from the effective date of Act No. 57 of 1992 to March 31, 2001, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 57 of 1992, of rights to real property that a forestry cooperative surviving a merger, or a forestry cooperative established by a merger, acquires through that merger, in the case where a forestry cooperative seeks, during the period from the effective date of Act No. 76 of 1987 to March 31, 2002, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 76 of 1987, or of rights to real property or fishing vessels that a fishery cooperative surviving a merger, or a fishery cooperative established by a merger, acquires through that merger, in the case where a fishery cooperative seeks, during the period from the effective date of Act No. 15 of 1988 to March 31, 1993, the certification under paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 15 of 1988, or in the case where it seeks, during the period from the effective date of Act No. 24 of 1993 to March 31, 2003, the certification under Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of Article 2 of that Act and, after receiving that certification, carries out the merger on or after the effective date of Act No. 24 of 1993, the provisions of Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983) govern.
<sup>machine translation, not official</sup>

**第十七項**  前項の規定により租税特別措置法の一部を改正する法律による改正前の租税特別措置法第八十一条の二第一項の規定の例によることとされる同項に規定する登記の場合における所得税法等の一部を改正する法律第九条の規定による改正後の租税特別措置法第七十一条第二項の規定の適用については、同条中「第八十二条」とあるのは、「第八十二条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第二十三条第十六項を含む。）」とする。
<sup>suppl-3531-11/art-23/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-17</sup>
With regard to the application of the provisions of Article 71, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by Article 9 of the Act Partially Amending the Income Tax Act, etc. in the case of the registration prescribed in Article 81-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation, whose provisions govern pursuant to the provisions of the preceding paragraph, the phrase "Article 82" in that Article is deemed to be replaced with "Article 82 (including Article 23, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978))".
<sup>machine translation, not official</sup>

### 第二十四条（揮発油税及び地方道路税に関する経過措置） — Transitional Measures Concerning Gasoline Tax and Local Road Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-24</sup>

**第一項**  施行日前に旧法第九十条第一項の規定の適用を受けて揮発油の製造場から移出され、又は旧法第九十条の二第一項の承認を受けて保税地域から引き取られた揮発油に係る揮発油税及び地方道路税については、なお従前の例による。
<sup>suppl-3531-11/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-24/par-1</sup>
With regard to gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before the Effective Date with the application of the provisions of Article 90, paragraph (1) of the Former Act, or that was taken out of a bonded area before the Effective Date with the approval under Article 90-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第二十六条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue
<sup>caption: machine translation, not official</sup>
<sup>suppl-3531-11/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-26</sup>

**第一項**  前条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第五条の規定は、昭和五十三年分以後の所得税について適用し、昭和五十二年分の所得税については、なお従前の例による。
<sup>suppl-3531-11/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-26/par-1</sup>
The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue, as amended by the preceding Article, apply to income tax for 1978 and subsequent years, and with regard to income tax for 1977, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  前条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第十条の規定は、法人の施行日以後に開始する事業年度の法人税について適用し、法人の施行日前に開始した事業年度の法人税については、なお従前の例による。
<sup>suppl-3531-11/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-26/par-2</sup>
The provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue, as amended by the preceding Article, apply to corporation tax for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3531-11/art-4/par-1: 同条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3531-11/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4
- suppl-3531-11/art-4/par-3: 同組合のうち租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第四条第三項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3531-11/art-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3
- suppl-3531-11/art-4/par-4: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3531-11/art-4/par-4: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-4/par-4: 森林組合合併助成法（昭和三十八年法律第五十六号）第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-4/par-4: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-4/par-4: 漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-4/par-4: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3531-11/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5
- suppl-3531-11/art-5/par-4: 前二項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3531-11/art-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-3
- suppl-3531-11/art-5/par-4: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16
- suppl-3531-11/art-5/par-4: 第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3321-26/art-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1
- suppl-3531-11/art-5/par-4: 前二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3531-11/art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-2
- suppl-3531-11/art-5/par-5: 附則第十四条第五項 → 租税特別措置法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-3531-11/art-14/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-5
- suppl-3531-11/art-5/par-5: 第二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3531-11/art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-2
- suppl-3531-11/art-5/par-5: この項 → 租税特別措置法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-3531-11/art-5/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-5
- suppl-3531-11/art-5/par-6: 附則第十四条第六項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-3531-11/art-14/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-6
- suppl-3531-11/art-5/par-6: 第二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3531-11/art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-2
- suppl-3531-11/art-5/par-6: この項 → 租税特別措置法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3531-11/art-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-6
- suppl-3531-11/art-5/par-6: 第十八条第六項 → 租税特別措置法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3531-11/art-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-6
- suppl-3531-11/art-5/par-10: 次項 → 租税特別措置法 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-3531-11/art-5/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-11
- suppl-3531-11/art-9/par-1: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/en/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140
- suppl-3531-11/art-9/par-1: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141
- suppl-3531-11/art-9/par-1: この条 → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-3531-11/art-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9
- suppl-3531-11/art-9/par-2: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/en/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140
- suppl-3531-11/art-9/par-2: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141
- suppl-3531-11/art-9/par-3: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/en/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140
- suppl-3531-11/art-9/par-3: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141
- suppl-3531-11/art-9/par-3: 次項 → 租税特別措置法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-3531-11/art-9/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-4
- suppl-3531-11/art-9/par-3: 前項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3531-11/art-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2
- suppl-3531-11/art-9/par-4: 第二項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3531-11/art-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-2
- suppl-3531-11/art-9/par-4: 前項 → 租税特別措置法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-3531-11/art-9/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3
- suppl-3531-11/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-3531-11/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10
- suppl-3531-11/art-14/par-1: この条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3531-11/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14
- suppl-3531-11/art-14/par-4: 前二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3531-11/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2
- suppl-3531-11/art-14/par-4: 前二項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3531-11/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-3
- suppl-3531-11/art-14/par-5: 第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3531-11/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2
- suppl-3531-11/art-14/par-5: 第三項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3531-11/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-3
- suppl-3531-11/art-14/par-6: 第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3531-11/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2
- suppl-3531-11/art-14/par-10: 次項 → 租税特別措置法 附則第十四条第十一項 (Supplementary Provisions, Article 14, paragraph (11)), suppl-3531-11/art-14/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-11
- suppl-3531-11/art-15/par-1: 次項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-3531-11/art-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-2
- suppl-3531-11/art-18/par-4: 昭和五十三年改正法附則第十八条第四項 → 租税特別措置法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3531-11/art-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4
- suppl-3531-11/art-18/par-5: 前項 → 租税特別措置法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3531-11/art-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4
- suppl-3531-11/art-18/par-6: 第四項 → 租税特別措置法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3531-11/art-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4
- suppl-3531-11/art-18/par-7: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3531-11/art-18/par-7: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-7: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-18/par-7: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-7: 漁業協同組合合併促進法第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-18/par-7: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-7: この項 → 租税特別措置法 附則第十八条第七項 (Supplementary Provisions, Article 18, paragraph (7)), suppl-3531-11/art-18/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-7
- suppl-3531-11/art-18/par-7: この条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3531-11/art-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18
- suppl-3531-11/art-18/par-8: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3531-11/art-18/par-8: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-8: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-18/par-8: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-8: 漁業協同組合合併促進法第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-18/par-8: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-8: 前項 → 租税特別措置法 附則第十八条第七項 (Supplementary Provisions, Article 18, paragraph (7)), suppl-3531-11/art-18/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-7
- suppl-3531-11/art-18/par-8: 次項 → 租税特別措置法 附則第十八条第九項 (Supplementary Provisions, Article 18, paragraph (9)), suppl-3531-11/art-18/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-9
- suppl-3531-11/art-18/par-9: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3531-11/art-18/par-9: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-9: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-18/par-9: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-9: 漁業協同組合合併促進法第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-18/par-9: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-18/par-9: 前項 → 租税特別措置法 附則第十八条第八項 (Supplementary Provisions, Article 18, paragraph (8)), suppl-3531-11/art-18/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-8
- suppl-3531-11/art-18/par-9: 第七項 → 租税特別措置法 附則第十八条第七項 (Supplementary Provisions, Article 18, paragraph (7)), suppl-3531-11/art-18/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-7
- suppl-3531-11/art-21/par-2: 前項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-3531-11/art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-1
- suppl-3531-11/art-21/par-3: 第一項 → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-3531-11/art-21/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-1
- suppl-3531-11/art-21/par-3: 前項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3531-11/art-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-2
- suppl-3531-11/art-22/par-2: この項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-3531-11/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22/par-2
- suppl-3531-11/art-23/par-5: 土地改良法第九十九条第十二項 → e-Gov law 324AC0000000195, 第九十九条第十二項 (Article 99, paragraph (12)), art-99/par-12 — not held in this collection
- suppl-3531-11/art-23/par-8: 前項 → 租税特別措置法 附則第二十三条第七項 (Supplementary Provisions, Article 23, paragraph (7)), suppl-3531-11/art-23/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-7
- suppl-3531-11/art-23/par-12: 森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-23/par-13: 昭和五十三年改正法附則第二十三条第十三項 → 租税特別措置法 附則第二十三条第十三項 (Supplementary Provisions, Article 23, paragraph (13)), suppl-3531-11/art-23/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13
- suppl-3531-11/art-23/par-16: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3531-11/art-23/par-16: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-23/par-16: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-23/par-16: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-23/par-16: 漁業協同組合合併促進法第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3531-11/art-23/par-16: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3531-11/art-23/par-17: 前項 → 租税特別措置法 附則第二十三条第十六項 (Supplementary Provisions, Article 23, paragraph (16)), suppl-3531-11/art-23/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-16

## Cited by

34 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第四条第一項（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-1
- 租税特別措置法 附則第四条第三項（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3
- 租税特別措置法 附則第五条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-1
- 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-4
- 租税特別措置法 附則第五条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-5
- 租税特別措置法 附則第五条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-6
- 租税特別措置法 附則第五条第十項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-5/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-5/par-10
- 租税特別措置法 附則第九条第一項（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-1
- 租税特別措置法 附則第九条第三項（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-3
- 租税特別措置法 附則第九条第四項（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-9/par-4
- 租税特別措置法 附則第十条第一項（給与所得者等が住宅等の譲渡を受け又は住宅資金の貸付け等を受けた場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-10/par-1
- 租税特別措置法 附則第十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-1
- 租税特別措置法 附則第十四条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-4
- 租税特別措置法 附則第十四条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-5
- 租税特別措置法 附則第十四条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-6
- 租税特別措置法 附則第十四条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-10
- 租税特別措置法 附則第十五条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-15/par-1
- 租税特別措置法 附則第十八条第四項（合併の場合の課税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4
- 租税特別措置法 附則第十八条第五項（合併の場合の課税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-5
- 租税特別措置法 附則第十八条第六項（合併の場合の課税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-6
- 租税特別措置法 附則第十八条第七項（合併の場合の課税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-7
- 租税特別措置法 附則第十八条第八項（合併の場合の課税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-8
- 租税特別措置法 附則第十八条第九項（合併の場合の課税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-9
- 租税特別措置法 附則第二十一条第二項（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-2
- 租税特別措置法 附則第二十一条第三項（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-21/par-3
- 租税特別措置法 附則第二十二条第二項（贈与税及び相続税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-22/par-2
- 租税特別措置法 附則第二十三条第八項（登録免許税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-8
- 租税特別措置法 附則第二十三条第十三項（登録免許税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-13
- 租税特別措置法 附則第二十三条第十七項（登録免許税の特例に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-23/par-17
- 租税特別措置法 附則第五条第一項（特定機械設備等を取得した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-5/par-1
- 租税特別措置法 附則第二十一条第一項（特定機械設備等を取得した場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-21/par-1
- 租税特別措置法 附則第三十二条第二項 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-32/par-2
- 租税特別措置法 附則第二十九条第二項（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-2
- 租税特別措置法 附則第二十九条第三項（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-3

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## 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-20261007T211206-301, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-302, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-303, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-304, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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