# 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-4021-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13
- 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.
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## 附 則 平成二年三月三一日法律第一三号
suppl-4021-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13
### 第一条（施行期日） — Effective Date
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suppl-4021-13/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1
**第一項** この法律は、平成二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-4021-13/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1
This Act comes into effect on April 1, 1990; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第三十条の二第一項、第五十六条の三第一項及び第七十条の七第一項の改正規定並びに附則第十条、第二十条第四項及び第二十四条第一項の規定 森林の保健機能の増進に関する特別措置法（平成元年法律第七十一号）の施行の日
suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-1
the provisions amending Article 30-2, paragraph (1), Article 56-3, paragraph (1) and Article 70-7, paragraph (1), and the provisions of Article 10, Article 20, paragraph (4) and Article 24, paragraph (1) of the Supplementary Provisions: the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests (Act No. 71 of 1989) comes into effect;
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**二** 第四十四条の三第二項の改正規定、同項を同条第三項とする改正規定及び同条第一項の次に一項を加える改正規定並びに附則第十九条第三項の規定 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の一部を改正する法律（平成二年法律第四十一号）の施行の日
suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-2
the provisions amending Article 44-3, paragraph (2), the provisions renumbering that paragraph as paragraph (3) of that Article and the provisions adding one paragraph after paragraph (1) of that Article, and the provisions of Article 19, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) 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 for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-4021-13/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/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、平成二年分以後の所得税について適用し、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。附則第二十九条第一項において同じ。）以前の所得税については、なお従前の例による。
suppl-4021-13/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-2/par-1
Unless otherwise provided, 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 tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies in Article 29, paragraph (1) of the Supplementary Provisions) and prior tax years.
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### 第三条（経済社会エネルギー基盤強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 Equipment for Strengthening the Economic and Social Energy Infrastructure Is Acquired
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suppl-4021-13/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3
**第一項** 改正前の租税特別措置法（以下「旧法」という。）第十条の二第一項に規定する個人がこの法律の施行の日（以下「施行日」という。）前に取得又は製作若しくは建設をした同項に規定する経済社会エネルギー基盤強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、同条の規定は、なおその効力を有する。この場合において、同条第三項中「次条から」とあるのは「租税特別措置法の一部を改正する法律（平成四年法律第十四号。以下「平成四年改正法」という。）による改正後の租税特別措置法（以下「平成四年新法」という。）第十条の三、第十条の四、第十条の五第一項、第十一条から」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平成四年新法第十条の二第三項若しくは平成四年改正法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四年改正法による改正前の租税特別措置法第十条の二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、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「平成二年改正法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」とする。
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
With regard to income tax in the case where an individual prescribed in Article 10-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") has put equipment for strengthening the economic and social energy infrastructure prescribed in that paragraph that the individual acquired, or manufactured or constructed, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the following Article through" in paragraph (3) of that Article is deemed to be replaced with "Article 10-3, Article 10-4 and Article 10-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 14 of 1992; hereinafter referred to as "the 1992 Amendment Act") (hereinafter referred to as "the 1992 New Act"), and Article 11 through", 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 1992 New Act or Article 10-2, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the 1992 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 is deemed to be replaced with "Article 10-2, paragraph (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 3, paragraph (1) of the Supplementary Provisions of the 1990 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、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、新法第十条第四項第二号中「又は第十六条」とあるのは「若しくは第十六条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」と、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（平成二年改正法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平成二年改正法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平成二年改正法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」とする。
suppl-4021-13/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-2
With regard to the application of the provisions of Article 10, Article 10-2, Article 28-3, Article 33-6 and Article 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 "or Article 16" in Article 10, paragraph (4), item (ii) of the New Act is deemed to be replaced with "or Article 16, or Article 10-2 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", 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 (where 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 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, 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 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) or (4) 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 3, paragraph (1) of the Supplementary Provisions of the 1990 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 is deemed to be replaced with "through Article 16, and Article 10-2 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 3, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".
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### 第四条（電子機器利用設備を取得した場合等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 Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-4021-13/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-4
**第一項** 新法第十条の三の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧法第十条の三第一項に規定する電子機器利用設備については、なお従前の例による。
suppl-4021-13/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-4/par-1
The provisions of Article 10-3 of the New Act apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 10-3, paragraph (1) of the Former Act that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第五条（事業基盤強化設備を取得した場合等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 Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4021-13/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-5
**第一項** 新法第十条の四第一項の表の第五号（同号に規定する飲食店業を営む個人に係る部分に限る。）の規定は、当該個人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4021-13/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-5/par-1
The provisions of item (v) of the table in Article 10-4, paragraph (1) of the New Act (limited to the part concerning individuals engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those individuals acquire or manufacture, or lease, on or after the Effective Date.
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### 第六条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-4021-13/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6
**第一項** 新法第十一条第一項の表の第一号、第三号及び第四号の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この項及び次項において同じ。）を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、第三号及び第四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-4021-13/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1
The provisions of items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies in this paragraph and the following paragraph) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 11, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得等をした旧法第十二条第一項の表の第四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-4021-13/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2
With regard to depreciable assets listed in item (iv) of the table in Article 12, paragraph (1) of the Former Act that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第三項** 前項の規定の適用がある場合における新法第十条の五第一項の規定の適用については、同項中「又は第十六条」とあるのは、「若しくは第十六条又は平成二年改正法附則第六条第二項」とする。
suppl-4021-13/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-3
With regard to the application of the provisions of Article 10-5, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 16" in that paragraph is deemed to be replaced with "or Article 16, or Article 6, paragraph (2) of the Supplementary Provisions of the 1990 Amendment Act".
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**第四項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-4021-13/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-4
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第五項** 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倉庫用建物等について適用し、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倉庫用建物等については、なお従前の例による。
suppl-4021-13/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-5
The provisions of Article 15, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第七条（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-4021-13/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7
**第一項** 旧法第二十条第一項に規定する個人が平成二年以前の各年において積み立てた、又は積み立てる同項の中小企業海外市場開拓準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「金額の合計額」とあるのは、「金額の合計額（平成二年については、当該合計額の百分の八十に相当する金額）」とする。
suppl-4021-13/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7/par-1
With regard to the reserve for overseas market development by small and medium sized enterprises referred to in Article 20, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside or sets aside in each year up to and including 1990, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for 1990, the amount equivalent to 80 percent of that total)".
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**第二項** 旧法第二十条の六第一項に規定する国際花と緑の博覧会出展準備金を有する個人の平成三年以前の各年分の事業所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「個人が」とあるのは、「個人が、平成二年十二月三十一日までに」とする。
suppl-4021-13/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-7/par-2
With regard to the calculation of the amount of business income for each year up to and including 1991 of an individual who holds the reserve for exhibiting at the International Garden and Greenery Exposition prescribed in Article 20-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "an individual" in paragraph (4) of that Article is deemed to be replaced with "an individual, by December 31, 1990,".
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### 第八条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4021-13/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-8
**第一項** 平成二年分の所得税に係る新法第二十一条の規定の適用については、同条第一項中「当該収入金額の百分の十二（次項第三号」とあるのは「平成二年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の二十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4021-13/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-8/par-1
With regard to the application of the provisions of Article 21 of the New Act to income tax for 1990, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in paragraph (1) of that Article is deemed to be replaced with "22 percent of that revenue within the period from January 1, 1990 to March 31 of that year (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 to December 31 of that year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第九条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
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suppl-4021-13/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9
**第一項** 新法第二十五条第一項第二号の規定は、個人が施行日以後に同号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合について適用し、個人が施行日前に旧法第二十五条第一項第二号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合については、なお従前の例による。
suppl-4021-13/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-9/par-1
The provisions of Article 25, paragraph (1), item (ii) of the New Act apply to cases where an individual sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where an individual sold beef cattle specified in Article 25, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.
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### 第十条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4021-13/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-10
**第一項** 新法第三十条の二第一項の規定は、個人が森林の保健機能の増進に関する特別措置法の施行の日以後に行う同項に規定する山林の伐採又は譲渡について適用し、個人が同日前に行った旧法第三十条の二第一項に規定する山林の伐採又は譲渡については、なお従前の例による。
suppl-4021-13/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-10/par-1
The provisions of Article 30-2, paragraph (1) of the New Act apply to the cutting or transfer of forested land prescribed in that paragraph that an individual carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to the cutting or transfer of forested land prescribed in Article 30-2, paragraph (1) of the Former Act that an individual carried out before that date, the provisions then in force continue to govern.
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### 第十一条（特定の事業用資産の買換えの場合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 in the Case of Replacement of Specified Business Assets
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suppl-4021-13/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-11
**第一項** 新法第三十七条第五項の規定は、個人が施行日以後に同項の譲渡をする場合（同項の譲渡をしたものとみなされる場合を含む。）について適用し、個人が施行日前に旧法第三十七条第一項の譲渡をした場合（同項の譲渡をしたものとみなされる場合を含む。）については、なお従前の例による。
suppl-4021-13/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-11/par-1
The provisions of Article 37, paragraph (5) of the New Act apply to cases where an individual makes a transfer referred to in that paragraph on or after the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), and with regard to cases where an individual made a transfer referred to in Article 37, paragraph (1) of the Former Act before the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), the provisions then in force continue to govern.
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### 第十二条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. from Listed Shares, etc.
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suppl-4021-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12
**第一項** 新法第三十七条の十一の規定は、施行日以後に行われる同条第一項に規定する上場株式等の譲渡について適用し、施行日前に行われた旧法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4021-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12/par-1
The provisions of Article 37-11 of the New Act apply to transfers of listed shares, etc. prescribed in paragraph (1) of that Article that are made on or after the Effective Date, and with regard to transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that were made before the Effective Date, the provisions then in force continue to govern.
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### 第十三条（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 Home Is Acquired, etc.
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suppl-4021-13/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-13
**第一項** 新法第四十一条及び第四十一条の二の規定は、居住者が平成二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（当該増改築等に係る部分に限る。以下この条において同じ。）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若しくは既存住宅又は増改築等をした家屋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-4021-13/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-13/par-1
The provisions of Articles 41 and 41-2 of the New Act apply to cases where a resident has, on or after January 1, 1990, used a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act, or a house on which extension or remodeling, etc. has been carried out (limited to the part pertaining to that extension or remodeling, etc.; the same applies hereinafter in this Article), as the resident's residence as provided for in that paragraph, and with regard to cases where a resident has, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act, or a house on which extension or remodeling, etc. has been carried out, as the resident's residence as provided for in that paragraph, the provisions then in force continue to govern.
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### 第十四条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-4021-13/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-14
**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-4021-13/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-14/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years 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) beginning on or after the Effective Date, and with regard to corporation tax for business years of a corporation that began before the Effective Date, the provisions then in force continue to govern.
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### 第十五条（経済社会エネルギー基盤強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） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Strengthening the Economic and Social Energy Infrastructure Is Acquired
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suppl-4021-13/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15
**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又は製作若しくは建設をした同項に規定する経済社会エネルギー基盤強化設備等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、同条の規定は、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「平成四年新法第四十二条の四、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四年改正法附則第十九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四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四年新法第四十二条の五第二項若しくは平成四年改正法附則第十九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四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第二項」とあるのは「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」と、「並びに租税特別措置法第四十二条の五第二項」とあるのは「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」とする。
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
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put equipment, etc. for strengthening the economic and social energy infrastructure prescribed in that paragraph that it acquired, or manufactured or constructed, before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article 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 1992 New Act", the phrase "and Article 68-2" is deemed to be replaced 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 1992 Amendment Act, which remain in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) 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 corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the 1992 New Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-5, paragraph (2) 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 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and 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".
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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四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六十二条の三（平成四年新法第六十三条第五項及び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、平成四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三項（次条から第四十二条の八までにおいて「平成二年旧法第四十二条の五第三項」という。）」と、平成四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平成二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平成二年旧法第四十二条の五第三項若しくは平成四年改正法附則第十九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四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、平成四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平成二年旧法第四十二条の五第三項」と、平成四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一項（以下この条及び次条において「平成二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平成二年旧法第四十二条の五第一項」と、平成四年新法第六十二条の三第十項第二号中「とする」とあるのは「とし、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、「、第六十二条の三並びに第六十八条の二」とする」とする。
suppl-4021-13/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/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 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1992 New Act) of the 1992 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 1992 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 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 (referred to as 'Article 42-5, paragraph (3) of the 1990 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) 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 corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1990 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 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 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1992 New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) 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 (referred to as 'Article 42-5, paragraph (1) of the 1990 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 is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the 1990 Former Act", and Article 62-3, paragraph (10), item (ii) of the 1992 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 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, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".
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### 第十六条（電子機器利用設備を取得した場合等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 Equipment Utilizing Electronic Devices Is Acquired, etc.
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suppl-4021-13/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-16
**第一項** 新法第四十二条の六（第二項に規定する法人税の額に係る部分を除く。）の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の六第一項に規定する電子機器利用設備については、なお従前の例による。
suppl-4021-13/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-16/par-1
The provisions of Article 42-6 of the New Act (excluding the part concerning the amount of corporation tax prescribed in paragraph (2)) apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（事業基盤強化設備を取得した場合等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 Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4021-13/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17
**第一項** 新法第四十二条の七第一項の表の第五号（同号に規定する飲食店業を営む法人に係る部分に限る。）の規定は、当該法人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
suppl-4021-13/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-17/par-1
The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act (limited to the part concerning corporations engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those corporations acquire or manufacture, or lease, on or after the Effective Date.
machine translation, not official
### 第十八条（製品輸入額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Product Imports Has Increased
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suppl-4021-13/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-18
**第一項** 新法第四十二条の八第二項の規定の適用を受ける場合における新法第四十二条の四第一項、第四十二条の六第二項及び第四十二条の七第二項（新法第六十三条第六項第二号（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。）の規定により読み替えて適用される場合を含む。）の規定は、法人の施行日以後に終了する事業年度のこれらの規定に規定する法人税の額の計算について適用する。
suppl-4021-13/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-18/par-1
In the case where the provisions of Article 42-8, paragraph (2) of the New Act are applied, the provisions of Article 42-4, paragraph (1), Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the New Act (including as applied with the replacement of terms pursuant to Article 63, paragraph (6), item (ii) of the New Act (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the New Act)) apply to the calculation of the amount of corporation tax prescribed in those provisions for business years of a corporation ending on or after the Effective Date.
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### 第十九条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-4021-13/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19
**第一項** 新法第四十三条第一項の表の第一号、第三号及び第四号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）を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、第三号及び第四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-4021-13/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-1
The provisions of items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第四十四条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定事業用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四十四条の三第一項に規定する特定事業用資産については、なお従前の例による。
suppl-4021-13/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-2
The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四十四条の三第二項の規定は、法人が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の一部を改正する法律の施行の日以後に取得等をする同条第一項に規定する特定事業用資産について適用する。この場合において、同日前に同条第二項に規定する適用期間が開始しているときにおける同項の規定の適用については、同項中「適用期間の開始の日から二年以内」とあるのは、「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の一部を改正する法律（平成二年法律第四十一号）の施行の日から二年を経過する日（その日が適用期間の開始の日から三年を経過する日後である場合には、同日）までの間」とする。
suppl-4021-13/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-3
The provisions of Article 44-3, paragraph (2) of the New Act apply to specified business assets prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries comes into effect. In this case, with regard to the application of the provisions of paragraph (2) of that Article where the application period prescribed in that paragraph has begun before that date, the phrase "within two years from the first day of the application period" in that paragraph is deemed to be replaced with "during the period up to the day on which two years have elapsed from the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect (or, where that day falls after the day on which three years have elapsed from the first day of the application period, up to the latter day)".
machine translation, not official
**第四項** 法人が施行日前に取得等をした旧法第四十五条第一項の表の第四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-4021-13/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-4
With regard to depreciable assets listed in item (iv) of the table in Article 45, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 前項の規定の適用がある場合における新法第四十二条の八第一項の規定の適用については、同項中「第五十一条」とあるのは、「第五十一条若しくは平成二年改正法附則第十九条第四項」とする。
suppl-4021-13/art-19/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-5
With regard to the application of the provisions of Article 42-8, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 51" in that paragraph is deemed to be replaced with "Article 51 or Article 19, paragraph (4) of the Supplementary Provisions of the 1990 Amendment Act".
machine translation, not official
**第六項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-4021-13/art-19/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-6
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 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に規定する倉庫用建物等について適用し、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に規定する倉庫用建物等については、なお従前の例による。
suppl-4021-13/art-19/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-7
The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第五十二条の三第一項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4021-13/art-19/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-8
The provisions of Article 52-3, paragraphs (1) and (3) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date.
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### 第二十条（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-4021-13/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20
**第一項** 旧法第五十四条第一項に規定する法人が施行日前に終了した事業年度において積み立てた中小企業等海外市場開拓準備金及び施行日から平成三年三月三十一日までの間に終了する事業年度において積み立てる中小企業等海外市場開拓準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「金額の合計額」とあるのは、「金額の合計額（平成二年四月一日から平成三年三月三十一日までの間に終了する事業年度については、当該合計額の百分の八十に相当する金額）」とする。
suppl-4021-13/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-1
With regard to the reserve for overseas market development by small and medium sized enterprises, etc. that a corporation prescribed in Article 54, paragraph (1) of the Former Act set aside in business years that ended before the Effective Date and the reserve for overseas market development by small and medium sized enterprises, etc. that it sets aside in business years ending during the period from the Effective Date to March 31, 1991, the provisions of that Article remain in force. In this case, the phrase "the total of the amounts" in that paragraph is deemed to be replaced with "the total of the amounts (for business years ending during the period from April 1, 1990 to March 31, 1991, the amount equivalent to 80 percent of that total)".
machine translation, not official
**第二項** 新法第五十五条の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4021-13/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-2
The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第五十六条第一項に規定する法人が、施行日前に着手した同項に規定する特定工事の施行に伴って取得する同項に規定する特定発電設備に係る原子力発電工事償却準備金については、同条の規定は、なおその効力を有する。この場合において、同条第八項中「第五十六条第三項」とあるのは、「平成二年改正法附則第二十条第三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五十六条第三項」とする。
suppl-4021-13/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-3
With regard to the reserve for depreciation of nuclear power generation construction pertaining to specified power generation equipment prescribed in Article 56, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires in connection with carrying out specified construction work prescribed in that paragraph that it commenced before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "Article 56, paragraph (3)" in paragraph (8) of that Article is deemed to be replaced with "Article 56, paragraph (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 20, paragraph (3) of the Supplementary Provisions of the 1990 Amendment Act".
machine translation, not official
**第四項** 新法第五十六条の三第一項第一号の規定は、法人が森林の保健機能の増進に関する特別措置法の施行の日以後に行う同号に規定する伐採又は譲渡について適用し、法人が同日前に行った旧法第五十六条の三第一項第一号に規定する伐採又は譲渡については、なお従前の例による。
suppl-4021-13/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-4
The provisions of Article 56-3, paragraph (1), item (i) of the New Act apply to cutting or transfers prescribed in that item that a corporation carries out on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to cutting or transfers prescribed in Article 56-3, paragraph (1), item (i) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 旧法第五十六条の六第一項の国際花と緑の博覧会出展準備金を有する法人の平成三年三月三十一日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第四項中「法人が」とあるのは、「法人が、平成二年三月三十一日を含む事業年度終了の日までに」とする。
suppl-4021-13/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-5
With regard to the calculation of the amount of income for business years up to and including the business year that includes March 31, 1991 of a corporation that holds the reserve for exhibiting at the International Garden and Greenery Exposition referred to in Article 56-6, paragraph (1) of the Former Act, the provisions of that Article remain in force. In this case, the phrase "a corporation" in paragraph (4) of that Article is deemed to be replaced with "a corporation, by the end of the business year that includes March 31, 1990,".
machine translation, not official
**第六項** 新法第五十七条の三第一項に規定する法人で施行日以後最初に開始する事業年度（以下この項及び次項において「改正事業年度」という。）の直前の事業年度終了の日において旧法第五十七条の三第一項の使用済核燃料再処理準備金を有するものについては、新法第五十七条の三第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか多い金額とする。
suppl-4021-13/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6
With regard to a corporation prescribed in Article 57-3, paragraph (1) of the New Act that holds the reserve for reprocessing of spent nuclear fuel referred to in Article 57-3, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year beginning on or after the Effective Date (referred to as the "business year of the amendment" in this paragraph and the following paragraph), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the larger of the following amounts:
machine translation, not official
**一** 改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額の百分の八十五に相当する金額
suppl-4021-13/art-20/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-1
the amount equivalent to 85 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of the business year of the amendment;
machine translation, not official
**二** 次に掲げる金額のうちいずれか少ない金額
suppl-4021-13/art-20/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2
whichever is the smaller of the following amounts:
machine translation, not official
**イ** 改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4021-13/art-20/par-6/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2/sub-1
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (where there is an amount included in gross profit by that day pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act, the amount remaining after deducting that amount, and for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
machine translation, not official
**ロ** 改正事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額
suppl-4021-13/art-20/par-6/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2/sub-2
the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of the business year of the amendment.
machine translation, not official
**第七項** 前項の規定の適用を受けた法人（改正事業年度の翌事業年度の第一号に掲げる金額が新法第五十七条の三第一項第二号に規定する累積限度額を超えていた法人に限る。）の改正事業年度の翌事業年度から当該累積限度額が第一号に掲げる金額を超えることとなる最初の事業年度の直前の事業年度までの各事業年度（平成七年四月一日以後に開始する事業年度を除く。）においては、新法第五十七条の三第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか少ない金額とする。
suppl-4021-13/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7
For a corporation that received the application of the provisions of the preceding paragraph (limited to a corporation for which the amount listed in item (i) for the business year following the business year of the amendment exceeded the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act), in each business year from the business year following the business year of the amendment to the business year immediately preceding the first business year in which that cumulative limit amount comes to exceed the amount listed in item (i) (excluding business years beginning on or after April 1, 1995), the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act is, notwithstanding the provisions of that item, whichever is the smaller of the following amounts:
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**一** 当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
suppl-4021-13/art-20/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7/item-1
the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (where there is an amount included in gross profit by that day pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act, the amount remaining after deducting that amount, and for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
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**二** 当該事業年度終了の日における新法第五十七条の三第一項第一号イに掲げる金額
suppl-4021-13/art-20/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7/item-2
the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of that business year.
machine translation, not official
**第八項** 新法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度（平成七年四月一日以後に開始する事業年度を除く。）終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における当該各事業年度に係る新法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（平成二年改正法附則第二十条第八項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第六項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第八項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。
suppl-4021-13/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-8
If, among the spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date (excluding business years beginning on or after April 1, 1995), there is specified spent nuclear fuel (meaning that spent nuclear fuel held at the end of the business year specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act and the preceding two paragraphs for each of those business years, the phrase "the amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 20, paragraph (8) of the Supplementary Provisions of the 1990 Amendment Act)", the phrase "amount listed" in paragraph (6), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (8))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
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### 第二十一条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-4021-13/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21
**第一項** 新法第五十八条第一項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了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。この場合において、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の十二（次項第三号」とあるのは「当該事業年度開始の日から平成二年三月三十一日までの期間内の当該収入金額の百分の二十二（次項第三号に掲げる取引によるものについては、百分の十六）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の十二（同号」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-4021-13/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-21/par-1
The provisions of Article 58, paragraph (1) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that paragraph in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that began before the Effective Date and ends on or after the Effective Date, the phrase "12 percent of that revenue (for revenue from the transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "22 percent of that revenue within the period from the first day of that business year to March 31, 1990 (for revenue from the transactions listed in item (iii) of the following paragraph, 16 percent) and the amount equivalent to 12 percent of that revenue within the period from April 1 of that year to the end of the business year (for revenue from the transactions listed in that item", and the phrase "the total of the amounts equivalent to" is deemed to be replaced with "the total of the amount equivalent to".
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### 第二十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets by Corporations
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suppl-4021-13/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22
**第一項** 新法第六十三条第四項（新法第六十三条の二第四項において準用する場合を含む。）、第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧法第六十五条の七第一項の表の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。
suppl-4021-13/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22/par-1
The provisions of Article 63, paragraph (4) (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (4) of the New Act), Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十四条、第六十五条、第六十五条の三、第六十五条の四及び第六十五条の十一の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了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-4021-13/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22/par-2
The provisions of Article 64, Article 65, Article 65-3, Article 65-4 and Article 65-11 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
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### 第二十三条（農業生産法人の肉用牛の売却に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Sale of Beef Cattle by Agricultural Production Corporations
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suppl-4021-13/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-23
**第一項** 新法第六十七条の三第一項第二号の規定は、法人が施行日以後に同号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合について適用し、法人が施行日前に旧法第六十七条の三第一項第二号の農業協同組合又は農業協同組合連合会に委託して同号に定める肉用牛を売却した場合については、なお従前の例による。
suppl-4021-13/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-23/par-1
The provisions of Article 67-3, paragraph (1), item (ii) of the New Act apply to cases where a corporation sells beef cattle specified in that item on or after the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, and with regard to cases where a corporation sold beef cattle specified in Article 67-3, paragraph (1), item (ii) of the Former Act before the Effective Date by entrusting the sale to an agricultural cooperative or a federation of agricultural cooperatives referred to in that item, the provisions then in force continue to govern.
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### 第二十四条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-4021-13/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24
**第一項** 新法第七十条の七第一項の規定は、森林の保健機能の増進に関する特別措置法の施行の日以後に相続又は遺贈（贈与者の死亡により効力の生ずる贈与を含む。以下この項において同じ。）により取得した同項に規定する立木に係る相続税について適用し、同日前に相続又は遺贈により取得した旧法第七十条の七第一項に規定する立木に係る相続税については、なお従前の例による。
suppl-4021-13/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1
The provisions of Article 70-7, paragraph (1) of the New Act apply to inheritance tax on standing timber prescribed in that paragraph acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this paragraph) on or after the date on which the Act on Special Measures concerning Improvement of Public Health Function of Forests comes into effect, and with regard to inheritance tax on standing timber prescribed in Article 70-7, paragraph (1) of the Former Act acquired by inheritance or bequest before that date, the provisions then in force continue to govern.
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**第二項** 新法第七十条の七第三項の規定は、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについて適用し、当該相続税額に係る利子税のうち施行日前の期間に対応するもの及び施行日前に当該納期限が到来した相続税額に係る利子税については、なお従前の例による。
suppl-4021-13/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-2
The provisions of Article 70-7, paragraph (3) of the New Act apply to the portion of interest tax on the amount of inheritance tax for which the due date for payment of an installment payment under deferred payment arrives on or after the Effective Date that corresponds to the period on or after the Effective Date, and with regard to the portion of interest tax on that amount of inheritance tax that corresponds to the period before the Effective Date, and interest tax on the amount of inheritance tax for which that due date for payment arrived before the Effective Date, the provisions then in force continue to govern.
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### 第二十五条（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
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suppl-4021-13/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25
**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-4021-13/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/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 free of charge by the State as prescribed in that paragraph on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land that was sold or transferred free of charge by the State as prescribed in Article 76, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十七条の二第一項（所有権の移転の登記に係る部分に限る。）の規定は、同項に規定する法人が施行日以後に買入れをする同項に規定する農地、採草放牧地又は開発して農地とすることが適当な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、施行日前に旧法第七十七条の二第一項に規定する法人が買入れをした同項に規定する農地、採草放牧地又は開発して農地とすることが適当な土地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-4021-13/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-2
The provisions of Article 77-2, paragraph (1) of the New Act (limited to the part concerning the registration of transfer of ownership) apply to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in that paragraph that a corporation prescribed in that paragraph purchases on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of farmland, pasture land or land suitable for development into farmland prescribed in Article 77-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph purchased before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第七十七条の二第二項の規定は、同項に規定する森林整備法人が施行日以後に同項に規定する分収育林契約に係る土地につき地上権の設定を受ける場合の当該地上権の設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の二第二項に規定する森林整備法人が同項に規定する分収育林契約に係る土地につき地上権の設定を受けた場合の当該地上権の設定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-4021-13/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-3
The provisions of Article 77-2, paragraph (2) of the New Act apply to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in that paragraph has a superficies right created for it on or after the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, and with regard to registration and license tax on the registration of the creation of a superficies right in the case where a forest development corporation prescribed in Article 77-2, paragraph (2) of the Former Act had a superficies right created for it before the Effective Date over land pertaining to a shared-profit forest cultivation contract prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第七十七条の四第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項に規定す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取得した同項に規定す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は、なお従前の例による。
suppl-4021-13/art-25/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-4
The provisions of Article 77-4, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph carried out on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in Article 77-4, paragraph (1) of the Former Act carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新法第八十一条第一項第三号の規定は、施行日以後にされる同項に規定する勧告若しくは指示又は認定若しくは承認に係る同号に掲げる事項についての登記に係る登録免許税について適用し、施行日前にされた旧法第八十一条第一項に規定する勧告若しくは指示又は認定若しくは承認に係る同項第三号に掲げる事項について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-4021-13/art-25/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-5
The provisions of Article 81, paragraph (1), item (iii) of the New Act apply to registration and license tax on the registration of the matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that is given on or after the Effective Date, and with regard to registration and license tax on the registration of the matters listed in Article 81, paragraph (1), item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that paragraph that was given before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新法第八十三条第一項の規定は、施行日以後に同項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業等の用に供す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、施行日前に旧法第八十三条第一項に規定する資金の貸付けを受けて行う同項に規定する特定の民間都市開発事業の用に供す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は、なお従前の例による。
suppl-4021-13/art-25/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-25/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-25/par-6
The provisions of Article 83, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects, etc. prescribed in that paragraph that are carried out with a loan of funds prescribed in that paragraph received on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of land to be used for specified private urban development projects prescribed in Article 83, paragraph (1) of the Former Act that are carried out with a loan of funds prescribed in that paragraph received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十六条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
caption: machine translation, not official
suppl-4021-13/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-26
**第一項** 新法第九十三条の規定は、施行日以後に同条第一項に規定する証券会社以外の者が同項に規定する発行法人に対し行う同項に規定する単位未満株式の譲渡に係る有価証券取引税について適用する。
suppl-4021-13/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-26/par-1
The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of shares constituting less than one unit prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes to the issuing corporation prescribed in that paragraph on or after the Effective Date.
machine translation, not official
### 第二十九条（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 upon Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4021-13/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29
**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「改正後の昭和六十三年改正法」という。）附則第四条第一項及び第五条第四項の規定は、平成二年分以後の所得税について適用し、平成元年分以前の所得税については、なお従前の例による。
suppl-4021-13/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-1
The provisions of Article 4, paragraph (1) and Article 5, paragraph (4) 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 "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 and prior tax years.
machine translation, not official
**第二項** 改正後の昭和六十三年改正法附則第十一条及び第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了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-4021-13/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-2
The provisions of Article 11 and Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第三十一条（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 upon Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4021-13/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31
**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附則第十条第三項及び第十一条第六項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了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-4021-13/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31/par-1
The provisions of Article 10, paragraph (3) and Article 11, paragraph (6) 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 apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
---
## Cites
- suppl-4021-13/art-1/par-1/item-1: 第二十四条第一項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4021-13/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1
- suppl-4021-13/art-1/par-1/item-1: 第二十条第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4021-13/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-4
- suppl-4021-13/art-1/par-1/item-1: 附則第十条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4021-13/art-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-10
- suppl-4021-13/art-1/par-1/item-2: 附則第十九条第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4021-13/art-19/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-3
- suppl-4021-13/art-2/par-1: 附則第二十九条第一項 → 租税特別措置法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-4021-13/art-29/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-1
- suppl-4021-13/art-3/par-1: 平成二年改正法附則第三条第一項 → 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-4021-13/art-3/par-1: 平成四年改正法附則第三条第一項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4041-14/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-3/par-1
- suppl-4021-13/art-3/par-2: 前項 → 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-4021-13/art-3/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-4021-13/art-6/par-1: 次項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4021-13/art-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2
- suppl-4021-13/art-6/par-1: この項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4021-13/art-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1
- suppl-4021-13/art-6/par-3: 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-4021-13/art-6/par-3: 前項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4021-13/art-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-2
- suppl-4021-13/art-6/par-5: 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-4021-13/art-13/par-1: この条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4021-13/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-13
- suppl-4021-13/art-15/par-1: 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-4021-13/art-15/par-1: 平成四年改正法附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4041-14/art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1
- suppl-4021-13/art-15/par-2: 前項 → 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-4021-13/art-15/par-2: 平成四年改正法附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4041-14/art-19/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-19/par-1
- suppl-4021-13/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-4021-13/art-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19
- suppl-4021-13/art-19/par-5: 前項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4021-13/art-19/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-4
- suppl-4021-13/art-20/par-3: 平成二年改正法附則第二十条第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4021-13/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-3
- suppl-4021-13/art-20/par-6: 次項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4021-13/art-20/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7
- suppl-4021-13/art-20/par-6: この項 → 租税特別措置法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4021-13/art-20/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6
- suppl-4021-13/art-20/par-7: 第一号 → 租税特別措置法 附則第二十条第六項第一号 (Supplementary Provisions, Article 20, paragraph (6), item (i)), suppl-4021-13/art-20/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-1
- suppl-4021-13/art-20/par-7: 第一号 → 租税特別措置法 附則第二十条第七項第一号 (Supplementary Provisions, Article 20, paragraph (7), item (i)), suppl-4021-13/art-20/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7/item-1
- suppl-4021-13/art-20/par-7: 前項 → 租税特別措置法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4021-13/art-20/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6
- suppl-4021-13/art-20/par-8: 第二号 → 租税特別措置法 附則第二十条第六項第二号 (Supplementary Provisions, Article 20, paragraph (6), item (ii)), suppl-4021-13/art-20/par-6/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-2
- suppl-4021-13/art-20/par-8: 前項第二号 → 租税特別措置法 附則第二十条第七項第二号 (Supplementary Provisions, Article 20, paragraph (7), item (ii)), suppl-4021-13/art-20/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7/item-2
- suppl-4021-13/art-20/par-8: 前二項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4021-13/art-20/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7
- suppl-4021-13/art-20/par-8: 第六項第一号 → 租税特別措置法 附則第二十条第六項第一号 (Supplementary Provisions, Article 20, paragraph (6), item (i)), suppl-4021-13/art-20/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6/item-1
- suppl-4021-13/art-20/par-8: 平成二年改正法附則第二十条第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4021-13/art-20/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-8
- suppl-4021-13/art-20/par-8: 租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項 → 租税特別措置法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-3581-11/art-12/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-5
- suppl-4021-13/art-20/par-8: 前二項 → 租税特別措置法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4021-13/art-20/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6
- suppl-4021-13/art-24/par-1: この項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4021-13/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1
- suppl-4021-13/art-29/par-1: 次項 → 租税特別措置法 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-4021-13/art-29/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-2
## Cited by
23 provisions cite this one. No official source publishes this direction.
- 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 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/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-4021-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-1/par-1/item-2
- 租税特別措置法 附則第二条第一項（所得税の特例に関する経過措置の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-2/par-1
- 租税特別措置法 附則第三条第一項（経済社会エネルギー基盤強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-4021-13/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-1
- 租税特別措置法 附則第三条第二項（経済社会エネルギー基盤強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-4021-13/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-3/par-2
- 租税特別措置法 附則第六条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-1
- 租税特別措置法 附則第六条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-6/par-3
- 租税特別措置法 附則第十三条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-13/par-1
- 租税特別措置法 附則第十五条第一項（経済社会エネルギー基盤強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-4021-13/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-1
- 租税特別措置法 附則第十五条第二項（経済社会エネルギー基盤強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-4021-13/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-15/par-2
- 租税特別措置法 附則第十九条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-1
- 租税特別措置法 附則第十九条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-19/par-5
- 租税特別措置法 附則第二十条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-3
- 租税特別措置法 附則第二十条第六項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-6
- 租税特別措置法 附則第二十条第七項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-7
- 租税特別措置法 附則第二十条第八項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20/par-8
- 租税特別措置法 附則第二十四条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-24/par-1
- 租税特別措置法 附則第二十九条第一項（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-4021-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-29/par-1
- 租税特別措置法 附則第三条第一項（エネルギー環境変化対応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-4041-14/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-3/par-1
- 租税特別措置法 附則第四十二条第二項（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-4041-14/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-42/par-2
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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-20261007T211206-347, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-348, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-349, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-350, 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