# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十三条 (Supplementary Provisions, Article 63) - 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: 第六十三条 (Supplementary Provisions, Article 63)（みなし法人課税を選択した場合の課税の特例に関する経過措置） — address `suppl-3631-109/art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-63 - 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. --- ### 第六十三条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected caption: machine translation, not official suppl-3631-109/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-63 **第一項** 昭和六十四年分の所得税に係る新租税特別措置法第二十五条の二の規定の適用については、同条第二項第一号中「百分の二十八」とあるのは「百分の二十七・三」と、同条第三項第一号ロ中「百分の六十七」とあるのは「百分の六十八」と、同条第五項第二号中「百分の二十八」とあるのは「百分の二十九」と、「百分の三十七・五」とあるのは「百分の四十」とする。 suppl-3631-109/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-63/par-1 With regard to the application of the provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation to income tax for 1989, the phrase "28 percent" in paragraph (2), item (i) of that Article is deemed to be replaced with "27.3 percent", the phrase "67 percent" in paragraph (3), item (i), (b) of that Article with "68 percent", the phrase "28 percent" in paragraph (5), item (ii) of that Article with "29 percent", and the phrase "37.5 percent" with "40 percent". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-1/sub-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-20261007T211206-342, 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