# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（現物出資した場合の課税の特例に関する経過措置） — address `suppl-3551-9/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21 - 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. --- ### 第二十一条（現物出資し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 of Capital Contributions in Kind caption: machine translation, not official suppl-3551-9/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21 **第一項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人が施行日前に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資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。 suppl-3551-9/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-1 With regard to corporation tax in the case where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act made a capital contribution in kind in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第六十六条の三第一項第二号に規定する法人で施行日前に同号に規定する承認を受けたものが、当該承認に係る資産を現物出資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。 suppl-3551-9/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-2 With regard to corporation tax in the case where a corporation prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act which received the approval prescribed in that item before the Effective Date made a capital contribution in kind of the assets pertaining to that approval, the provisions then in force continue to govern. machine translation, not official **第三項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で政令で定めるものが施行日から昭和五十六年三月三十一日までの間に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資する場合には、同号中「中小企業者」とあるのは「中小企業者（昭和五十五年改正法附則第二十一条第三項に規定する政令で定めるものに限る。）」と、「同法第四条第一項」とあるのは「中小企業近代化促進法第四条第一項」として、同条の規定の例による。 suppl-3551-9/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3 Where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act that is specified by Cabinet Order makes a capital contribution in kind, during the period from the Effective Date to March 31, 1981, in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item, the provisions of that Article govern, with the phrase "small and medium sized enterprise" in that item deemed to be replaced with "small and medium sized enterprise (limited to one specified by Cabinet Order referred to in Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 4, paragraph (1) of that Act" deemed to be replaced with "Article 4, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act". machine translation, not official **第四項** 前項の規定の適用がある場合（昭和五十七年四月一日前に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における新法第六十三条の規定の適用については、同条第四項中「第六十六条の三」とあるのは、「第六十六条の三（昭和五十五年改正法附則第二十一条第三項を含む。）」とする。 suppl-3551-9/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-4 With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding paragraph apply (limited to the case of making a capital contribution in kind before April 1, 1982 in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "Article 66-3" in paragraph (4) of that Article is deemed to be replaced with "Article 66-3 (including Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)". machine translation, not official **第五項** 第三項の規定の適用がある場合（昭和五十七年四月一日から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。次項において「昭和五十八年改正法」という。）附則第一条第一号に定める日の前日までの間に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「若しくは第六十五条の七から第六十五条の十まで」とあるのは、「、第六十五条の七から第六十五条の十まで若しくは昭和五十五年改正法附則第二十一条第三項」とする。 suppl-3551-9/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-5 With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982) in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, during the period from April 1, 1982 to the day before the date specified in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; referred to as the "1983 Amendment Act" in the following paragraph), in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "or Articles 65-7 through 65-10" in paragraph (4) of that Article is deemed to be replaced with ", Articles 65-7 through 65-10 or Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act". machine translation, not official **第六項** 第三項の規定の適用がある場合（昭和五十八年改正法附則第一条第一号に定める日以後に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における昭和五十八年改正法による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「第六十六条までの規定」とあるのは、「第六十六条までの規定（昭和五十五年改正法附則第二十一条第三項の規定を含む。）」とする。 suppl-3551-9/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6 With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the 1983 Amendment Act in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, on or after the date specified in Article 1, item (i) of the Supplementary Provisions of the 1983 Amendment Act, in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "the provisions through Article 66" in paragraph (4) of that Article is deemed to be replaced with "the provisions through Article 66 (including the provisions of Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)". machine translation, not official --- ## Cites - suppl-3551-9/art-21/par-3: 昭和五十五年改正法附則第二十一条第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3 - suppl-3551-9/art-21/par-4: 前項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3 - suppl-3551-9/art-21/par-5: 附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-3581-11/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-1 - suppl-3551-9/art-21/par-5: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3 - suppl-3551-9/art-21/par-5: 次項 → 租税特別措置法 附則第二十一条第六項 (Supplementary Provisions, Article 21, paragraph (6)), suppl-3551-9/art-21/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6 - suppl-3551-9/art-21/par-6: 昭和五十八年改正法附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-3581-11/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-1 - suppl-3551-9/art-21/par-6: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十一条第三項（現物出資し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-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3 - 租税特別措置法 附則第二十一条第四項（現物出資し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-3551-9/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-4 - 租税特別措置法 附則第二十一条第五項（現物出資し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-3551-9/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-5 - 租税特別措置法 附則第二十一条第六項（現物出資し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-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6 --- ## 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-20261007T211206-312, 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