# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（特定の森林組合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） — address `suppl-3551-9/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（特定の森林組合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） — Transitional Measures Concerning Non-Application of Withholding at the Source to Deemed Dividends from Mergers of Specified Forestry Cooperatives caption: machine translation, not official suppl-3551-9/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6 **第一項** 旧法第九条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旧法第九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。 suppl-3551-9/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-1 With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative referred to in Article 9 of the Former Act that sought, before the Effective Date, 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 received that certification, 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森林組合で政令で定めるものが施行日から昭和五十八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、同条中「森林組合（清算中のものを除く。）で」とあるのは「森林組合（清算中のものを除く。）のうち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。）附則第六条第二項に規定する政令で定めるもので」と、「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」とあるのは「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、当該」とする。 suppl-3551-9/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2 With regard to the amount, out of the total of the amount of money and the value of assets other than money which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative filing a blue return that is specified by Cabinet Order and that sought, during the period from the Effective Date to March 31, 1983, the certification referred to in 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 received that certification, which is 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), the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "a forestry cooperative (excluding one in liquidation) that" in that Article is deemed to be replaced with "a forestry cooperative (excluding one in liquidation) that is specified by Cabinet Order referred to in Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963)" is deemed to be replaced with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), which it sought pursuant to the provisions of Article 2 of that Act, and the". machine translation, not official --- ## Cites - suppl-3551-9/art-6/par-1: 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-3551-9/art-6/par-1: 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-3551-9/art-6/par-2: 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-3551-9/art-6/par-2: 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-3551-9/art-6/par-2: のうち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。）附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3551-9/art-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（特定の森林組合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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2 --- ## 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-20261007T211206-309, 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