# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — address `suppl-4011-12/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13 - 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. --- ### 第十三条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. caption: machine translation, not official suppl-4011-12/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13 **第一項** 新法第六十六条の十第一項第三号の規定は、同号に掲げる特定組合又は特定商工組合等が繊維工業構造改善臨時措置法改正法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧法第六十六条の十第一項第三号に掲げる特定組合が同日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。 suppl-4011-12/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13/par-1 The provisions of Article 66-10, paragraph (1), item (iii) of the New Act apply to fixed assets specified in that item that a specified association or a specified commercial and industrial association, etc. listed in that item acquires or manufactures on or after the date on which the Textile Industry Structural Improvement Act Amendment Act comes into effect, and with regard to fixed assets specified in Article 66-10, paragraph (1), item (iii) of the Former Act that a specified association listed in that item acquired or manufactured before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第六十六条の十第一項第八号の規定は、同号に掲げる特定事業協同組合等が特定農産加工業経営改善臨時措置法の施行の日以後に取得又は製作をする同号に定める固定資産について適用する。 suppl-4011-12/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-13/par-2 The provisions of Article 66-10, paragraph (1), item (viii) of the New Act apply to fixed assets specified in that item that a specified business cooperative, etc. listed in that item acquires or manufactures on or after the date on which the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Businesses comes into effect. machine translation, not official ## Cited by 2 provisions cite 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（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-1 - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-1/par-1/item-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-20261007T211206-346, 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