# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（個人の準備金に関する経過措置） — address `suppl-3581-11/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-5 - 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. --- ### 第五条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-3581-11/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-5 **第一項** 個人の昭和五十七年分の事業所得に係る総収入金額のうちに新法第二十条第一項に規定する海外取引による収入金額がある場合における昭和五十八年分の所得税に係る同項の規定の適用については、同項中「区分してそれぞれの収入金額に当該各号に掲げる割合を乗じて計算した金額の合計額に、その年において事業を営んでいた期間内の指定期間の月数」とあるのは、「区分し、次項第一号に掲げる取引に係る収入金額にその年において事業を営んでいた期間内のうち昭和五十八年一月一日から同年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該事業を営んでいた期間内の月数（以下この項において「その年の月数」という。）で除して計算した金額の千分の十三・六に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十二・二に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれをその年の月数で除して計算した金額の千分の十八・四に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十六・六に相当する金額との合計額を加算した金額に、その年の月数」とする。 suppl-3581-11/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-5/par-1 With regard to the application of the provisions of Article 20, paragraph (1) of the New Act to income tax for 1983 in the case where the gross revenue relating to an individual's business income for 1982 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, and the total of the amounts calculated by multiplying each amount of revenue by the ratio listed in the respective item, by the number of months of the designated period within the period during which the individual conducted business in that year" in that paragraph is deemed to be replaced with "classified, and the amount obtained by adding, to the total of the amount equivalent to 13.6/1,000 of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months of the period from January 1, 1983 to March 31 of that year within the period during which the individual conducted business in that year (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months of the period during which the individual conducted business (hereinafter referred to as the "number of months in that year" in this paragraph) and the amount equivalent to 12.2/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, the total of the amount equivalent to 18.4/1,000 of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months of the designated period for the former reserve rate and dividing the product by the number of months in that year and the amount equivalent to 16.6/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months of the designated period for the former reserve rate from the number of months in that year and dividing the product by the number of months in that year, by the number of months in that year". machine translation, not official --- ## 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-20261007T211206-320, 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