# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（国外関連者との取引に係る課税の特例に関する経過措置） — address `suppl-4031-16/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16 - 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. --- ### 第十六条（国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates caption: machine translation, not official suppl-4031-16/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16 **第一項** 新法第六十六条の五第三項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用する。 suppl-4031-16/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16/par-1 The provisions of Article 66-5, paragraph (3) of the New Act apply to the amount of donations prescribed in that paragraph that a corporation expends on or after the Effective Date. machine translation, not official **第二項** 新法第六十六条の五第十六項の規定は、施行日以後に同項各号に定める期限又は日が到来する法人税について適用し、施行日前に当該期限又は日が到来した法人税に係る同項に規定する更正決定又は賦課決定をすることができる期間については、なお従前の例による。 suppl-4031-16/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16/par-2 The provisions of Article 66-5, paragraph (16) of the New Act apply to corporation tax for which the time limit or date specified in any of the items of that paragraph arrives on or after the Effective Date, and with regard to the period during which a reassessment or determination or a decision on imposition prescribed in that paragraph may be made in respect of corporation tax for which that time limit or date arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第六十六条の五第十七項及び第十八項の規定は、施行日以後に国税通則法（昭和三十七年法律第六十六号）第七十二条第一項に規定する法定納期限が到来する法人税について適用し、施行日前に当該法定納期限が到来した法人税に係る同項に規定する国税の徴収権の時効については、なお従前の例による。 suppl-4031-16/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-16/par-3 The provisions of Article 66-5, paragraphs (17) and (18) of the New Act apply to corporation tax for which the statutory due date for payment prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) arrives on or after the Effective Date, and with regard to the prescription of the right to collect national tax prescribed in that paragraph in respect of corporation tax for which that statutory due date for payment arrived before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4031-16/art-16/par-3: 国税通則法（昭和三十七年法律第六十六号）第七十二条第一項 → 国税通則法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-72/par-1 · https://japanlaw.org/l/337AC0000000066/art-72/par-1 --- ## 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-20261007T211206-354, 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