# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — address `suppl-3601-7/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-22 - 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. --- ### 第二十二条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. caption: machine translation, not official suppl-3601-7/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-22 **第一項** 旧法第六十六条の十第一項第四号に掲げる産地組合が、施行日前に同号に規定する承認を受けた同号の振興計画において定められた同号に掲げる固定資産で同項に規定する試験研究用資産に該当するものを取得し、又は製作した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同項中「昭和六十年三月三十一日」とあるのは、「産地中小企業対策臨時措置法が効力を失う日の前日」とする。 suppl-3601-7/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-22/par-1 With regard to corporation tax in the case where a production area association listed in Article 66-10, paragraph (1), item (iv) of the Former Act acquires or manufactures fixed assets listed in that item that are set forth in the promotion plan referred to in that item for which the approval prescribed in that item was obtained before the Effective Date and that fall under assets for experimental research prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "March 31, 1985" in that paragraph is deemed to be replaced with "the day before the date on which the Act on Temporary Measures for Small and Medium Sized Enterprises in Production Areas ceases to be effective". 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-20261007T211206-329, 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