# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5)

- 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: 第五条 (Supplementary Provisions, Article 5)（個人の準備金に関する経過措置） — address `suppl-4031-16/art-5`
- 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-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-5
- 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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### 第五条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-4031-16/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-5</sup>

**第一項**  旧法第二十条の五第一項の規定により積み立てられた採石災害防止準備金の金額は、新法第二十条の四の規定の適用については、同条第一項の表の第一号の中欄に規定する岩石採取場に係る特定災害防止準備金の金額とみなす。
<sup>suppl-4031-16/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-5/par-1</sup>
With regard to the application of the provisions of Article 20-4 of the New Act, the amount of the reserve for quarrying disaster prevention set aside pursuant to the provisions of Article 20-5, paragraph (1) of the Former Act is deemed to be the amount of the reserve for specified disaster prevention pertaining to a rock extraction site prescribed in the middle column of item (i) of the table in paragraph (1) of that Article.
<sup>machine translation, not official</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-352, 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