# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十条 (Supplementary Provisions, Article 20)（合併の場合の課税の特例に関する経過措置） — address `suppl-3541-15/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十条（合併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 Mergers caption: machine translation, not official suppl-3541-15/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20 **第一項** 旧法第六十六条第一項第一号に規定する法人が施行日前に中小企業近代化促進法（昭和三十八年法律第六十四号）第四条第一項又は第二項の承認を受けた同号に規定する中小企業構造改善計画に従つて合併をする場合における法人税については、なお従前の例による。 suppl-3541-15/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-1 With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (i) of the Former Act carries out a merger in accordance with a small and medium sized enterprise structural improvement plan prescribed in that item that received, before the Effective Date, the approval under Article 4, paragraph (1) or (2) of the Act on Promotion of Modernization of Small and Medium Sized Enterprises (Act No. 64 of 1963), the provisions then in force continue to govern. machine translation, not official **第二項** 青色申告書を提出する法人で旧法第六十六条第一項第二号に規定する中小企業者に該当するもののうち政令で定めるものが施行日から昭和五十五年三月三十一日までの間に同号に規定する承認を受けて合併をする場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同号中「中小企業者である法人」とあるのは、「中小企業者である法人のうち昭和五十四年改正法附則第二十条第二項に規定する政令で定めるもの」とする。 suppl-3541-15/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2 With regard to corporation tax in the case where a corporation that files a blue return and falls under a small and medium sized enterprise prescribed in Article 66, paragraph (1), item (ii) of the Former Act, being one specified by Cabinet Order, carries out a merger after receiving, during the period from the Effective Date to March 31, 1980, the approval prescribed in that item, the provisions of that Article remain in force. In this case, the phrase "a corporation that is a small and medium sized enterprise" in that item is deemed to be replaced with "a corporation that is a small and medium sized enterprise and is specified by Cabinet Order as prescribed in Article 20, paragraph (2) of the Supplementary Provisions of the 1979 Amendment Act". machine translation, not official **第三項** 前二項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「第六十六条第一項」とあるのは、「第六十六条第一項（昭和五十四年改正法附則第二十条第一項及び第二項を含む。）」とする。 suppl-3541-15/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-3 With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding two paragraphs apply, the phrase "Article 66, paragraph (1)" in paragraph (1), item (iv) of that Article is deemed to be replaced with "Article 66, paragraph (1) (including Article 20, paragraphs (1) and (2) of the Supplementary Provisions of the 1979 Amendment Act)". machine translation, not official **第四項** 第一項又は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六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十四年改正法附則第二十条第一項又は第二項の規定の適用を受けるものを除く。）により」とする。 suppl-3541-15/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-4 With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as Amended in 1980 in the case where the provisions of paragraph (1) or (2) apply, the phrase "by a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "by a merger (excluding one to which the provisions of Article 20, paragraph (1) or (2) of the Supplementary Provisions of the 1979 Amendment Act apply)". machine translation, not official --- ## Cites - suppl-3541-15/art-20/par-2: 昭和五十四年改正法附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3541-15/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2 - suppl-3541-15/art-20/par-3: 前二項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3541-15/art-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-1 - suppl-3541-15/art-20/par-3: 前二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3541-15/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2 - suppl-3541-15/art-20/par-4: 第一項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3541-15/art-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-1 - suppl-3541-15/art-20/par-4: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3541-15/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-3 - 租税特別措置法 附則第二十条第二項（合併の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-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2 - 租税特別措置法 附則第二十条第三項（合併の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-3541-15/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-3 - 租税特別措置法 附則第二十条第四項（合併の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-3541-15/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-4 - 租税特別措置法 附則第三十条第五項（租税特別措置法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-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-307, 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