# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附 則 (Supplementary Provisions)
- 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: 附 則 (Supplementary Provisions) — address `suppl-3631-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4
- 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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## 附 則 昭和六三年三月三一日法律第四号
suppl-3631-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4
### 第一条（施行期日） — Effective Date
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suppl-3631-4/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1
**第一項** この法律は、昭和六十三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-3631-4/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1
This Act comes into effect on April 1, 1988; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
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**一** 第十八条第一項に一号を加える改正規定、第五十二条第一項に一号を加える改正規定、第五十五条の四第一項の表の第一号から第三号までの改正規定、同表に次のように加える改正規定及び第六十六条の十第一項に一号を加える改正規定 異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（昭和六十三年法律第十七号）の施行の日
suppl-3631-4/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1/item-1
the provisions adding one item to Article 18, paragraph (1), the provisions adding one item to Article 52, paragraph (1), the provisions amending items (i) through (iii) of the table in Article 55-4, paragraph (1), the provisions adding the following to that table, and the provisions adding one item to Article 66-10, paragraph (1): the date on which the Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (Act No. 17 of 1988) comes into effect;
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**二** 第四十四条の四を第四十四条の五とし、第四十四条の三を第四十四条の四とし、第四十四条の二の次に一条を加える改正規定 地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）の施行の日
suppl-3631-4/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-1/par-1/item-2
the provisions renumbering Article 44-4 as Article 44-5 and Article 44-3 as Article 44-4 and adding one Article after Article 44-2: the date on which the Act on the Promotion of the Agglomeration of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 32 of 1988) comes into effect.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3631-4/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。
suppl-3631-4/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1988 and subsequent years, and with regard to income tax for 1987 and earlier years, the provisions then in force continue to govern.
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### 第三条（民間国外債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Bonds
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suppl-3631-4/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-3
**第一項** 新法第六条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条第一項に規定する債券につき支払う同項に規定する利子について適用し、内国法人が施行日前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子については、なお従前の例による。
suppl-3631-4/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-3/par-1
The provisions of Article 6 of the New Act apply to interest prescribed in paragraph (1) of that Article that a domestic corporation pays on bonds prescribed in that paragraph that it issues on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued before the Effective Date.
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**第二項** 新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金については、なお従前の例による。
suppl-3631-4/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-3/par-2
The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.
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### 第四条（エネルギー基盤高度化設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Energy Infrastructure Advancement Equipment Has Been Acquired
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suppl-3631-4/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4
**第一項** 旧法第十条の二第一項に規定する個人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定するエネルギー基盤高度化設備を同項に規定する事業の用に供した場合における所得税については、旧法第十条の二の規定は、なおその効力を有する。この場合において、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三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平成二年改正法による改正前の租税特別措置法第十条の二第三項若しくは平成二年改正法による改正後の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、同条第九項中「租税特別措置法第十条の二第三項」とあるのは「租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四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昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項」とする。
suppl-3631-4/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Former Act has used for the business prescribed in that paragraph energy infrastructure advancement equipment prescribed in that paragraph for which the individual made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) before the Effective Date, the provisions of Article 10-2 of the Former Act remain in force. In this case, the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as the "1990 Amendment Act"), which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, or pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act, those amounts", and the phrase "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation" in paragraph (9) of that Article with "Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
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**第二項** 前項の規定の適用がある場合における新法第十条の二、第二十八条の三、第三十三条の六及び第三十七条の三（新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、新法第十条の二第三項中「百分の二十に相当する金額を超える」とあるのは「百分の二十に相当する金額（租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四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昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、当該金額を控除した金額）を超える」と、同条第四項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年改正法附則第四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昭和六十三年改正法による改正前の租税特別措置法第十条の二第三項若しくは第四項の規定によりその年分の総所得金額に係る所得税の額から控除される金額がある場合には、これらの金額」と、新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十六条まで」とあるのは「第十六条まで並びに昭和六十三年改正法附則第四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昭和六十三年改正法による改正前の租税特別措置法第十条の二」とする。
suppl-3631-4/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-2
With regard to the application of the provisions of Articles 10-2, 28-3, 33-6 and 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "exceeding the amount equivalent to 20 percent" in Article 10-2, paragraph (3) of the New Act is deemed to be replaced with "exceeding the amount equivalent to 20 percent (if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, the amount remaining after deducting that amount)", the phrase "if there is an amount to be deducted, that amount" in paragraph (4) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-2, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, those amounts", and the phrase "through Article 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act with "through Article 16 and Article 10-2 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
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### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3631-4/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5
**第一項** 新法第十一条第一項の表の第一号及び第四号の規定は、個人が施行日以後に取得等をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号、第四号及び第五号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-1
The provisions of items (i) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i), (iv) and (v) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第二項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-2
The provisions of Article 12, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date.
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**第三項** 旧法第十二条の二第一項に規定する個人（施行日前に同項に規定する認定を受けた同項に規定する組合等の構成員である者に限る。）が、同項に規定する期間内に、同項に規定する技術開発用機械等の取得等をしてその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-3
The provisions then in force continue to govern the case where an individual prescribed in Article 12-2, paragraph (1) of the Former Act (limited to a person who is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for the individual's business.
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**第四項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成五年法律第十号）による改正後の租税特別措置法（以下「平成五年新法」という。）第十条から第十条の五まで、第十一条の四、第十一条の六、第十二条の二から第十六条まで、第二十八条の三、第三十三条の六及び第三十七条の三（平成五年新法第三十七条の五第二項において準用する場合を含む。）の規定の適用については、平成五年新法第十条第六項第二号中「又は第十六条」とあるのは「、第十六条又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第五条第三項」と、平成五年新法第十条の二第一項及び第三項、第十条の三第一項及び第三項、第十条の四第一項及び第三項並びに第十条の五第一項中「又は第十六条」とあるのは「、第十六条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の四第一項中「前三条」とあるのは「前三条又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十一条の六及び第十二条の二第一項中「前条まで」とあるのは「前条まで又は昭和六十三年改正法附則第五条第三項」と、同条第二項中「又は前項」とあるのは「、前項又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十二条の三第一項中「第十二条まで」とあるのは「第十二条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条第一項中「又は第十四条から第十六条まで」とあるのは「、第十四条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十三条の三第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第十四条第三項中「第十七条」とあるのは「第十七条若しくは昭和六十三年改正法附則第五条第三項」と、平成五年新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和六十三年改正法附則第五条第三項」と、平成五年新法第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第三項中「並びに第十三条の三から第十六条まで」とあるのは「、第十三条の三から第十六条まで並びに昭和六十三年改正法附則第五条第三項」とする。
suppl-3631-4/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-4
With regard to the application of the provisions of Articles 10 through 10-5, Article 11-4, Article 11-6, Articles 12-2 through 16, Article 28-3, Article 33-6 and Article 37-3 (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the 1993 New Act) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993) (hereinafter referred to as the "1993 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in Article 10, paragraph (6), item (ii) of the 1993 New Act is deemed to be replaced with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act")", the phrase "or Article 16" in Article 10-2, paragraphs (1) and (3), Article 10-3, paragraphs (1) and (3), Article 10-4, paragraphs (1) and (3) and Article 10-5, paragraph (1) of the 1993 New Act with ", Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "the preceding three Articles" in Article 11-4, paragraph (1) of the 1993 New Act with "the preceding three Articles or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through the preceding Article" in Article 11-6 and Article 12-2, paragraph (1) of the 1993 New Act with "through the preceding Article or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the preceding paragraph" in paragraph (2) of that Article with ", the preceding paragraph or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12" in Article 12-3, paragraph (1) of the 1993 New Act with "through Article 12 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the 1993 New Act with ", Articles 14 through 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the 1993 New Act with ", the following Article through Article 16 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 13-3, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "Article 17" in Article 14, paragraph (3) of the 1993 New Act with "Article 17 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", the phrase "through Article 12-3" in Article 16, paragraph (1) of the 1993 New Act with "through Article 12-3 or Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Articles 13-3 through 16" in Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (3) of the 1993 New Act with ", Articles 13-3 through 16 and Article 5, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act".
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**第五項** 新法第十二条の二第二項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第二項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-5
The provisions of Article 12-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business medical equipment prescribed in Article 12-3, paragraph (2) of the Former Act that the individual acquired or manufactured before the Effective Date.
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**第六項** 新法第十三条の二第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に定める漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に定める漁船については、なお従前の例による。
suppl-3631-4/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-6
The provisions of Article 13-2, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第七項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3631-4/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-7
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date.
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**第八項** 個人が施行日前に支出した旧法第十八条第一項第二号に定める負担金については、なお従前の例による。
suppl-3631-4/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-8
The provisions then in force continue to govern contributions specified in Article 18, paragraph (1), item (ii) of the Former Act that an individual paid before the Effective Date.
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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
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suppl-3631-4/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-6
**第一項** 旧法第二十条の二第一項のプログラム等準備金を積み立てている同項の表の第三号の上欄に掲げる個人の昭和六十三年一月一日における昭和六十二年から繰り越された同項のプログラム等準備金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。
suppl-3631-4/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-6/par-1
With regard to the inclusion in gross revenue relating to business income, as of January 1, 1988, of the reserve for programs, etc. referred to in Article 20-2, paragraph (1) of the Former Act carried over from 1987 by an individual listed in the left-hand column of item (iii) of the table in that paragraph who sets aside that reserve for programs, etc., the provisions then in force continue to govern.
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### 第七条（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
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suppl-3631-4/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-7
**第一項** 旧法第二十五条の二第八項の届出書を提出して同条第一項の選択をやめた者で当該選択をやめた年が昭和六十二年又は昭和六十三年であるものが施行日以後最初に新法第二十五条の二第一項の規定の適用を受けようとする場合における同項の規定の適用については、同項ただし書中「当該選択をやめた年以後三年内の各年分」とあるのは、「昭和六十三年分」とする。
suppl-3631-4/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-7/par-1
With regard to the application of the provisions of Article 25-2, paragraph (1) of the New Act in the case where a person who submitted the written notification referred to in Article 25-2, paragraph (8) of the Former Act and ceased the election referred to in paragraph (1) of that Article, and for whom the year in which the person ceased that election is 1987 or 1988, seeks for the first time on or after the Effective Date to receive the application of the provisions of Article 25-2, paragraph (1) of the New Act, the phrase "for each year within three years from the year in which the person ceased that election" in the proviso to that paragraph is deemed to be replaced with "for 1988".
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3631-4/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8
**第一項** 新法第三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が施行日前に行つた旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-1
The provisions of Article 31-2 of the New Act apply to a transfer made by an individual on or after the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, and the provisions then in force continue to govern a transfer made by an individual before the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article.
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**第二項** 新法第三十一条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡について適用する。
suppl-3631-4/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-2
The provisions of Article 31-4 of the New Act apply to a transfer made by an individual on or after the Effective Date of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that fall under residential property prescribed in that paragraph.
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**第三項** 新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定は、個人が施行日以後に行う同項に規定する譲渡資産の譲渡について適用し、個人が施行日前に行つた旧法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-3
The provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) apply to a transfer of transferred assets prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act made by an individual before the Effective Date.
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**第四項** 新法第三十七条の五第五項第一号の規定は、個人が施行日以後に行う同号に規定する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第五項第一号に規定する資産の譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-4
The provisions of Article 37-5, paragraph (5), item (i) of the New Act apply to a transfer of assets prescribed in that item made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 37-5, paragraph (5), item (i) of the Former Act made by an individual before the Effective Date.
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### 第九条（住宅の取得等をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where a House Has Been Acquired, etc.
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suppl-3631-4/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-9
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が昭和六十三年一月一日以後に新法第四十一条第一項に規定する居住用家屋若しくは既存住宅又は増改築等をした家屋の当該増改築等に係る部分を同項の定めるところによりその者の居住の用に供した場合について適用し、居住者が同日前に旧法第四十一条第一項に規定する居住用家屋又は既存住宅を同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-3631-4/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-9/par-1
The provisions of Articles 41 and 41-2 of the New Act apply to the case where a resident has, on or after January 1, 1988, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or the part of a house that has undergone extension, reconstruction, etc. that pertains to that extension, reconstruction, etc., as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern the case where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph.
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### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3631-4/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-10
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3631-4/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-10/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date.
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### 第十一条（エネルギー基盤高度化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Energy Infrastructure Advancement Equipment Has Been Acquired
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suppl-3631-4/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11
**第一項** 旧法第四十二条の五第一項に規定する法人が施行日前に取得等（取得又は製作若しくは建設をいう。次条において同じ。）をした同項に規定するエネルギー基盤高度化設備を同項に規定する事業の用に供した場合における法人税については、旧法第四十二条の五の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「平成二年改正法による改正後の租税特別措置法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「、第四十二条の八第二項並びに第六十八条の二並びに平成二年改正法附則第十五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平成二年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成二年改正法による改正後の租税特別措置法第四十二条の五第二項若しくは平成二年改正法附則第十五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平成二年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五」とあるのは「又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第十一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昭和六十三年改正法による改正前の租税特別措置法第四十二条の五」と、「並びに租税特別措置法第四十二条の五」とあるのは「並びに昭和六十三年改正法附則第十一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昭和六十三年改正法による改正前の租税特別措置法第四十二条の五」とする。
suppl-3631-4/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-1
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has used for the business prescribed in that paragraph energy infrastructure advancement equipment prescribed in that paragraph for which it made an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in the following Article) before the Effective Date, the provisions of Article 42-5 of the Former Act remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act", the phrase "and Article 68-2" with ", Article 42-8, paragraph (2) and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remain in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the 1990 Amendment Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", the phrase "or Article 42-5 of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article with "or Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988; hereinafter referred to as the "1988 Amendment Act"), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act", and the phrase "and Article 42-5 of the Act on Special Measures Concerning Taxation" with "and Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act".
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**第二項** 前項の規定の適用がある場合における平成二年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三又は第六十三条（平成二年新法第六十三条の二第六項において準用する場合を含む。）の規定の適用については、平成二年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年改正法附則第十一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昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第三項（次条から第四十二条の八までにおいて「昭和六十三年旧法第四十二条の五第三項」という。）」と、平成二年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は昭和六十三年旧法第四十二条の五第三項若しくは平成二年改正法附則第十五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平成二年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成二年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに昭和六十三年旧法第四十二条の五第三項」と、平成二年新法第五十二条の二第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は昭和六十三年改正法附則第十一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昭和六十三年改正法による改正前の租税特別措置法第四十二条の五第一項（以下この条及び次条において「昭和六十三年旧法第四十二条の五第一項」という。）」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は昭和六十三年旧法第四十二条の五第一項」と、平成二年新法第六十三条第六項第二号中「とする」とあるのは「とし、昭和六十三年改正法附則第十一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昭和六十三年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十三条並びに第六十八条の二」とする」とする。
suppl-3631-4/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-2
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3 or Article 63 (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the 1990 New Act) of the 1990 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1990 New Act is deemed to be replaced with "Article 68-2 and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1988 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1990 New Act with "Article 68-2 and Article 42-5, paragraph (3) of the 1988 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1988 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1990 New Act with "Article 68-2 and Article 42-5, paragraph (3) of the 1988 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1990 New Act with "or Article 51 or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act (hereinafter referred to as 'Article 42-5, paragraph (1) of the 1988 Former Act' in this Article and the following Article)", the phrase "or Article 51" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act with "or Article 51 or Article 42-5, paragraph (1) of the 1988 Former Act", and Article 63, paragraph (6), item (ii) of the 1990 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1988 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the 1988 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 63 and Article 68-2".
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### 第十二条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3631-4/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12
**第一項** 新法第四十三条第一項の表の第一号及び第四号の規定は、法人が施行日以後に取得等をしてその事業の用に供するこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第四号及び第五号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-1
The provisions of items (i) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i), (iv) and (v) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
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**第二項** 新法第四十三条の二第一項の規定は、法人が施行日以後に取得又は建設をしてその事業の用に供する同項に規定する特定の施設について適用し、法人が施行日前に取得又は建設をした旧法第四十三条の二第一項に規定する特定の施設をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-2
The provisions of Article 43-2, paragraph (1) of the New Act apply to specified facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified facilities prescribed in Article 43-2, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date.
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**第三項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-3
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date.
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**第四項** 旧法第四十五条の二第一項に規定する法人（施行日前に同項に規定する認定を受けた同項に規定する組合等の構成員である者に限る。）が、同項に規定する期間内に、同項に規定する技術開発用機械等の取得等をしてその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-4
The provisions then in force continue to govern the case where a corporation prescribed in Article 45-2, paragraph (1) of the Former Act (limited to one that is a member of an association, etc. prescribed in that paragraph that received the certification prescribed in that paragraph before the Effective Date) has, within the period prescribed in that paragraph, made an acquisition, etc. of machinery, etc. for technological development prescribed in that paragraph and used it for its business.
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**第五項** 前項の規定の適用がある場合における租税特別措置法の一部を改正する法律（平成六年法律第二十二号）による改正後の租税特別措置法（以下「平成六年新法」という。）第五十二条の二及び第五十二条の三の規定の適用については、平成六年新法第五十二条の二及び第五十二条の三第一項中「又は第四十三条から第四十九条まで」とあるのは、「、第四十三条から第四十九条まで又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号）附則第十二条第四項」とする。
suppl-3631-4/art-12/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-5
With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1994) (hereinafter referred to as the "1994 New Act") in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 49" in Article 52-2 and Article 52-3, paragraph (1) of the 1994 New Act is deemed to be replaced with ", Articles 43 through 49 or Article 12, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 4 of 1988)".
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**第六項** 新法第四十五条の二第二項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の三第二項に規定する医療用機器をその事業の用に供した場合については、なお従前の例による。
suppl-3631-4/art-12/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-6
The provisions of Article 45-2, paragraph (2) of the New Act apply to medical equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business medical equipment prescribed in Article 45-3, paragraph (2) of the Former Act that it acquired or manufactured before the Effective Date.
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**第七項** 新法第四十六条第一項の規定は、施行日以後に同項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する同号に定める漁船について適用し、施行日前に旧法第四十六条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する同号に定める漁船については、なお従前の例による。
suppl-3631-4/art-12/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-7
The provisions of Article 46, paragraph (1) of the New Act apply to fishing vessels specified in item (iii) of that paragraph that are held by members of a fishery cooperative, etc. prescribed in that item that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels specified in that item that are held by members of a fishery cooperative, etc. prescribed in Article 46, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item.
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**第八項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項の表の第二号又は第三号に掲げる減価償却資産について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項の表の第二号又は第三号に掲げる減価償却資産については、なお従前の例による。
suppl-3631-4/art-12/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-8
The provisions of Article 48, paragraph (1) of the New Act apply to depreciable assets listed in item (ii) or (iii) of the table in that paragraph that a corporation acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in item (ii) or (iii) of the table in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date.
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**第九項** 新法第五十一条第一項の規定は、施行日以後に同項に規定する特定組合が新法第五十五条の四第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十五条の四第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3631-4/art-12/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-9
The provisions of Article 51, paragraph (1) of the New Act apply to joint-use facilities specified in a business plan with respect to which a specified association prescribed in that paragraph receives, on or after the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the New Act, and the provisions then in force continue to govern joint-use facilities specified in a business plan with respect to which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of the business plan prescribed in Article 55-4, paragraph (1) of the Former Act.
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**第十項** 法人が施行日前に支出した旧法第五十二条第一項第二号に定める負担金については、なお従前の例による。
suppl-3631-4/art-12/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-10
The provisions then in force continue to govern contributions specified in Article 52, paragraph (1), item (ii) of the Former Act that a corporation paid before the Effective Date.
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### 第十三条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3631-4/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-13
**第一項** 旧法第五十六条の五第一項の表の第三号の上欄に掲げる法人が施行日前に開始した事業年度において同項の規定により積み立てたプログラム等準備金の金額の益金の額への算入については、なお従前の例による。
suppl-3631-4/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-13/par-1
With regard to the inclusion in gross profit of the amount of the reserve for programs, etc. that a corporation listed in the left-hand column of item (iii) of the table in Article 56-5, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in a business year that began before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（特定の交換分合により土地等を取得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 Land, etc. Has Been Acquired through Specified Exchange and Consolidation
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suppl-3631-4/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-14
**第一項** 新法第六十五条の十の規定は、法人が施行日以後に行われる同条第一項各号に規定する交換分合により取得する同項に規定する交換取得資産について適用し、法人が施行日前に行われた旧法第六十五条の十第一項各号に規定する交換分合により取得した同項に規定する交換取得資産については、なお従前の例による。
suppl-3631-4/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-14/par-1
The provisions of Article 65-10 of the New Act apply to assets acquired by exchange prescribed in paragraph (1) of that Article that a corporation acquires through exchange and consolidation prescribed in any of the items of that paragraph carried out on or after the Effective Date, and the provisions then in force continue to govern assets acquired by exchange prescribed in Article 65-10, paragraph (1) of the Former Act that a corporation acquired through exchange and consolidation prescribed in any of the items of that paragraph carried out before the Effective Date.
machine translation, not official
### 第十五条（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.
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suppl-3631-4/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-15
**第一項** 法人が施行日前に取得し、又は製作した旧法第六十六条の十第一項第二号に規定する試験研究用資産については、なお従前の例による。
suppl-3631-4/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-15/par-1
The provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1), item (ii) of the Former Act that a corporation acquired or manufactured before the Effective Date.
machine translation, not official
### 第十六条（民間国外債の利子及び発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest and Issue Discounts on Private Foreign Bonds
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suppl-3631-4/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-16
**第一項** 新法第六十八条の規定は、外国法人が施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する利子又は発行差金について適用し、外国法人が施行日前に発行された旧法第六十八条に規定する民間国外債につき支払を受ける同条に規定する利子又は発行差金については、なお従前の例による。
suppl-3631-4/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-16/par-1
The provisions of Article 68 of the New Act apply to interest or issue discounts prescribed in that Article that a foreign corporation receives on private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in Article 68 of the Former Act that a foreign corporation receives on private foreign bonds prescribed in that Article that were issued before the Effective Date.
machine translation, not official
### 第十七条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
caption: machine translation, not official
suppl-3631-4/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17
**第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に国から旧法第七十六条第一項に規定する売渡し又は譲与を受けた土地についての所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3631-4/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-1
The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land that is sold or transferred without compensation by the State as prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land that was sold or transferred without compensation by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date.
machine translation, not official
**第二項** 施行日前に行われた旧法第七十七条の四第一項に規定する交換分合により同項に規定する者が取得した同項に規定する土地についての所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3631-4/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-2
With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, paragraph (1) of the Former Act that a person prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第七十八条の三第二項の規定は、施行日以後に同項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地について適用し、施行日前に旧法第七十八条の三第二項に規定する事業協同組合等が公害防止事業団から譲渡を受けた同項に規定する土地については、なお従前の例による。
suppl-3631-4/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-17/par-3
The provisions of Article 78-3, paragraph (2) of the New Act apply to land prescribed in that paragraph that a business cooperative, etc. prescribed in that paragraph has received by transfer from the Environmental Pollution Control Service Corporation on or after the Effective Date, and the provisions then in force continue to govern land prescribed in Article 78-3, paragraph (2) of the Former Act that a business cooperative, etc. prescribed in that paragraph received by transfer from the Environmental Pollution Control Service Corporation before the Effective Date.
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### 第十八条（たばこ消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Consumption Tax
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suppl-3631-4/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18
**第一項** 施行日前に課した、又は課すべきであつたたばこ消費税については、なお従前の例による。
suppl-3631-4/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18/par-1
With regard to tobacco consumption tax that was imposed, or should have been imposed, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされるたばこ消費税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-4/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18/par-2
The provisions then in force continue to govern the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date with respect to tobacco consumption tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph.
machine translation, not official
### 第十九条（石油税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Petroleum Tax
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suppl-3631-4/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19
**第一項** 昭和六十三年八月一日（以下この条において「指定日」という。）前に課した、又は課すべきであつた石油税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-3631-4/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1
With regard to petroleum tax that was imposed, or should have been imposed, before August 1, 1988 (hereinafter referred to as the "designated day" in this Article), the provisions then in force continue to govern, except as provided in the following paragraph and paragraph (3).
machine translation, not official
**第二項** 指定日前にその採取場から移出された原油（石油税法（昭和五十三年法律第二十五号）第二条第一号に規定する原油をいう。以下この項及び次項において同じ。）又はガス状炭化水素（同条第三号に規定するガス状炭化水素をいう。以下この項及び次項において同じ。）で、同法第十条第三項（同法第十一条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が指定日以後に到来するものに限る。）について、当該期限までに同法第十条第三項に規定する書類が提出されなかつた場合における当該原油又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。
suppl-3631-4/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2
With regard to crude oil (meaning crude oil prescribed in Article 2, item (i) of the Petroleum Tax Act (Act No. 25 of 1978); the same applies hereinafter in this paragraph and the following paragraph) or gaseous hydrocarbons (meaning gaseous hydrocarbons prescribed in item (iii) of that Article; the same applies hereinafter in this paragraph and the following paragraph) that were removed from their extraction site before the designated day and that pertain to the notification or approval referred to in Article 10, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 11, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the time limit pertaining to that notification or approval falls on or after the designated day), if the documents prescribed in Article 10, paragraph (3) of that Act have not been submitted by that time limit, the tax base and tax rate of petroleum tax on that crude oil or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.
machine translation, not official
**第三項** 次の表の上欄に掲げる法律又は条約の規定により石油税の免除を受けて指定日前にその採取場から移出された原油若しくはガス状炭化水素又は保税地域から引き取られた原油、石油製品（石油税法第二条第二号に規定する石油製品をいう。以下この項において同じ。）若しくはガス状炭化水素について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における当該原油、石油製品又はガス状炭化水素に係る石油税の課税標準及び税率は、新法第九十条の三第一項から第三項までに規定する課税標準及び税率とする。
免除の規定 追徴の規定
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項及び第二項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
旧法第九十条の三第一項又は新法第九十条の四第一項 新法第九十条の四第五項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条の三第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3631-4/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3
With regard to crude oil or gaseous hydrocarbons that were removed from their extraction site, or crude oil, petroleum products (meaning petroleum products prescribed in Article 2, item (ii) of the Petroleum Tax Act; the same applies hereinafter in this paragraph) or gaseous hydrocarbons that were taken out of a bonded area, before the designated day with exemption from petroleum tax pursuant to the provisions of the Acts or treaties listed in the left-hand column of the following table, if, on or after the designated day, they come to fall under the provisions of the Acts listed in the right-hand column of that table, the tax base and tax rate of petroleum tax on that crude oil, those petroleum products or those gaseous hydrocarbons are the tax base and tax rate prescribed in Article 90-3, paragraphs (1) through (3) of the New Act.
Provisions on exemption Provisions on additional collection
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraphs (1) and (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-3, paragraph (1) of the Former Act or Article 90-4, paragraph (1) of the New Act Article 90-4, paragraph (5) of the New Act
Article 10-3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10-3, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
machine translation, not official
**第四項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる石油税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-3631-4/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-4
The provisions then in force continue to govern the application of penal provisions to acts committed before the designated day and to acts committed on or after the designated day with respect to petroleum tax that the provisions then in force continue to govern pursuant to the provisions of paragraph (1).
machine translation, not official
### 第二十一条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
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suppl-3631-4/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和六十一年改正法」という。）附則第三条の規定は、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。
suppl-3631-4/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21/par-1
The provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1986 Amendment Act as Amended" in the following paragraph) apply to income tax for 1988 and subsequent years, and with regard to income tax for 1987 and earlier years, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の昭和六十一年改正法附則第十二条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分の所得に対する法人税については、なお従前の例による。
suppl-3631-4/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21/par-2
The provisions of Article 12 of the Supplementary Provisions of the 1986 Amendment Act as Amended apply to corporation tax on income of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income of a corporation for business years that ended before the Effective Date.
machine translation, not official
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## Cites
- suppl-3631-4/art-4/par-1: 次条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3631-4/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5
- suppl-3631-4/art-4/par-1: 控除される金額がある場合又は租税特別措置法の一部を改正する法律（平成二年法律第十三号。以下「平成二年改正法」という。）附則第三条第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4021-13/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-1
- suppl-3631-4/art-4/par-1: 租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第四条第一項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3631-4/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1
- suppl-3631-4/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3631-4/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1
- suppl-3631-4/art-4/par-2: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16
- suppl-3631-4/art-5/par-4: 前項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3631-4/art-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-3
- suppl-3631-4/art-5/par-4: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16
- suppl-3631-4/art-5/par-4: 平成五年新法第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3321-26/art-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1
- suppl-3631-4/art-5/par-7: 新法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1
- suppl-3631-4/art-11/par-1: 平成二年改正法附則第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4021-13/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-1
- suppl-3631-4/art-11/par-1: 又は租税特別措置法の一部を改正する法律（昭和六十三年法律第四号。以下「昭和六十三年改正法」という。）附則第十一条第一項 → 租税特別措置法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-4/art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-1
- suppl-3631-4/art-11/par-1: 次条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3631-4/art-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12
- suppl-3631-4/art-11/par-2: 平成二年改正法附則第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4021-13/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-1
- suppl-3631-4/art-11/par-2: 前項 → 租税特別措置法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-4/art-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-1
- suppl-3631-4/art-12/par-5: 前項 → 租税特別措置法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-3631-4/art-12/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-4
- suppl-3631-4/art-18/par-2: 前項 → 租税特別措置法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-3631-4/art-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18/par-1
- suppl-3631-4/art-19/par-1: 次項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-3631-4/art-19/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2
- suppl-3631-4/art-19/par-1: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3631-4/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3
- suppl-3631-4/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3631-4/art-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19
- suppl-3631-4/art-19/par-2: 石油税法（昭和五十三年法律第二十五号）第二条第一号 → e-Gov law 353AC0000000025, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- suppl-3631-4/art-19/par-2: 同条第三号 → e-Gov law 353AC0000000025, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-3631-4/art-19/par-2: 同法第十条第三項 → e-Gov law 353AC0000000025, 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — not held in this collection
- suppl-3631-4/art-19/par-2: 同法第十一条第三項 → e-Gov law 353AC0000000025, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection
- suppl-3631-4/art-19/par-2: この項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-3631-4/art-19/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2
- suppl-3631-4/art-19/par-2: 次項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3631-4/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3
- suppl-3631-4/art-19/par-3: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3631-4/art-19/par-3: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection
- suppl-3631-4/art-19/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-3631-4/art-19/par-3: 第二項 → e-Gov law 330AC0000000037, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection
- suppl-3631-4/art-19/par-3: 同法第十二条第四項 → e-Gov law 330AC0000000037, 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — not held in this collection
- suppl-3631-4/art-19/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 → e-Gov law 330AC0000000037, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3631-4/art-19/par-3: 同法第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-3631-4/art-19/par-3: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- suppl-3631-4/art-19/par-3: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- suppl-3631-4/art-19/par-3: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection
- suppl-3631-4/art-19/par-3: における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条の三第一項 → e-Gov law 327AC0000000111, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection
- suppl-3631-4/art-19/par-3: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項 → e-Gov law 329AC0000000149, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3631-4/art-19/par-3: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection
- suppl-3631-4/art-19/par-3: 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 → e-Gov law 329AC0000000112, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3631-4/art-19/par-3: この項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3631-4/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3
- suppl-3631-4/art-19/par-4: 第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-3631-4/art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1
- suppl-3631-4/art-21/par-1: 次項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-3631-4/art-21/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21/par-2
- suppl-3631-4/art-21/par-2: 昭和六十一年改正法附則第十二条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3611-13/art-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12
## Cited by
16 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第三条第一項（エネルギー利用効率化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-1
- 租税特別措置法 附則第三条第二項（エネルギー利用効率化設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-3/par-2
- 租税特別措置法 附則第十二条第一項（エネルギー利用効率化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12/par-1
- 租税特別措置法 附則第十二条第二項（エネルギー利用効率化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3611-13/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-12/par-2
- 租税特別措置法 附則第四条第一項（エネルギー基盤高度化設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-1
- 租税特別措置法 附則第四条第二項（エネルギー基盤高度化設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-4/par-2
- 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-5/par-4
- 租税特別措置法 附則第十一条第一項（エネルギー基盤高度化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-1
- 租税特別措置法 附則第十一条第二項（エネルギー基盤高度化設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-11/par-2
- 租税特別措置法 附則第十二条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-12/par-5
- 租税特別措置法 附則第十八条第二項（たばこ消費税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-18/par-2
- 租税特別措置法 附則第十九条第一項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-1
- 租税特別措置法 附則第十九条第二項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-2
- 租税特別措置法 附則第十九条第三項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-3
- 租税特別措置法 附則第十九条第四項（石油税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-19/par-4
- 租税特別措置法 附則第二十一条第一項（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3631-4/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-21/par-1
---
## 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-20261007T211206-339, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-340, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-341, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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