# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十八条 (Supplementary Provisions, Article 18)（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） — address `suppl-4021-13/art-18` - 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/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-18 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十八条（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 caption: machine translation, not official 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. machine translation, not official --- ## 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-20261007T211206-349, 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