# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十二条 (Supplementary Provisions, Article 12)（法人の準備金に関する経過措置） — address `suppl-3561-13/art-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-12
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-3561-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-12
**第一項** 新法第五十六条の七第一項に規定する法人で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いて旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十七年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十八万八千円」とあるのは、「三十一万二千円」とする。
suppl-3561-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3561-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-12/par-1
With regard to the application of the provisions of Article 56-7 of the New Act for each business year beginning during the period from the Effective Date to March 31, 1982 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act that holds the reserve for planned afforestation under Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "312,000 yen".
machine translation, not official
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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-20261007T211206-315, 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