# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20)

- 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: 第二十条 (Supplementary Provisions, Article 20)（法人の準備金に関する経過措置） — address `suppl-4021-13/art-20`
- 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-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-20
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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)".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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,".
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  次に掲げる金額のうちいずれか少ない金額
  <sup>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</sup>
  whichever is the smaller of the following amounts:
  <sup>machine translation, not official</sup>

    **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。）
    <sup>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</sup>
    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);
    <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    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.
    <sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **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。）
  <sup>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</sup>
  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);
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act as of the end of that business year.
  <sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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)".
<sup>machine translation, not official</sup>

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## Cites
- 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

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-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

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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-20261007T211206-349, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-350, 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