# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - 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: 第七十一条 (Supplementary Provisions, Article 71)（特定の協同組合等に対する法人税率の特例に関する経過措置） — address `suppl-3631-109/art-71` - 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-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-71 - 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. --- ### 第七十一条（特定の協同組合等に対する法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Specified Cooperatives, etc. caption: machine translation, not official suppl-3631-109/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-71 **第一項** 新租税特別措置法第六十八条の三に規定する協同組合等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度において附則第六十八条第一項の規定によりなおその効力を有するものとされる旧租税特別措置法第四十二条の二第一項に規定する軽減税率適用所得金額がある場合における新租税特別措置法第六十八条の三第一項の規定の適用については、同項中「とする。）を超える部分の金額」とあるのは、「とする。以下この項において「基準所得金額」という。）を超える部分の金額（所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第六十八条第一項（配当等に充てた所得に対する法人税率の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第四十二条の二第一項（配当等に充てた所得に対する法人税率の特例）に規定する軽減税率適用所得金額がある場合には、基準所得金額と当該軽減税率適用所得金額とのいずれか多い金額を超える部分の金額とする。）」とする。 suppl-3631-109/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-71/par-1 With regard to the application of the provisions of Article 68-3, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where a cooperative, etc. prescribed in Article 68-3 of the New Act on Special Measures Concerning Taxation has, in a business year beginning during the period from April 1, 1989 to March 31, 1990, an amount of income subject to the reduced tax rate prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 68, paragraph (1) of the Supplementary Provisions, the phrase "), the amount of the portion exceeding" in that paragraph is deemed to be replaced with "; hereinafter referred to as the 'base income amount' in this paragraph), the amount of the portion exceeding (if there is an amount of income subject to the reduced tax rate prescribed in Article 42-2, paragraph (1) (Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), which remains in force pursuant to the provisions of Article 68, paragraph (1) (Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Supplementary Provisions of that Act, the amount of the portion exceeding the base income amount or that amount of income subject to the reduced tax rate, whichever is greater)". machine translation, not official --- ## Cites - suppl-3631-109/art-71/par-1: 附則第六十八条第一項 → 租税特別措置法 附則第六十八条第一項 (Supplementary Provisions, Article 68, paragraph (1)), suppl-3631-109/art-68/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-1 ## 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三号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/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-20261007T211206-343, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, 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