# 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)（個人の準備金に関する経過措置） — address `suppl-3571-8/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-3571-8/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/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.

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### 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-3571-8/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-6</sup>

**第一項**  旧法第十九条第一項の規定により個人が昭和五十六年において積み立てた同項の価格変動準備金の金額の昭和五十七年分の事業所得に係る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-3571-8/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-6/par-1</sup>
With regard to the inclusion in gross revenue relating to business income for 1982 of the amount of the reserve for price fluctuations referred to in Article 19, paragraph (1) of the Former Act that an individual set aside in 1981 pursuant to the provisions of that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-317, 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