# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（動力炉・核燃料開発事業団に対する出えん金の損金算入に関する経過措置） — address `suppl-4011-12/art-14`
- 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-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-14
- 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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### 第十四条（動力炉・核燃料開発事業団に対する出えん金の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of Contributions to the Power Reactor and Nuclear Fuel Development Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-12/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-14</sup>

**第一項**  新法第六十六条の十一の規定は、法人が施行日以後に支出する同条に規定する出えん金について適用し、法人が施行日前に支出した旧法第六十六条の十一に規定する出えん金については、なお従前の例による。
<sup>suppl-4011-12/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4011-12/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-14/par-1</sup>
The provisions of Article 66-11 of the New Act apply to contributions prescribed in that Article that a corporation pays on or after the Effective Date, and with regard to contributions prescribed in Article 66-11 of the Former Act that a corporation paid before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## 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