# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（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） — address `suppl-4041-14/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40 - 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. --- ### 第四十条（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 Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4041-14/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40 **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。）附則第五条第四項の規定は、平成四年分以後の所得税について適用し、平成三年分以前の所得税については、なお従前の例による。 suppl-4041-14/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40/par-1 The provisions of 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 1992 and subsequent years, and with regard to income tax for 1991 and earlier years, the provisions then in force continue to govern. machine translation, not official **第二項** 改正後の昭和六十三年改正法附則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-4041-14/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40/par-2 The provisions of 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 --- ## Cites - suppl-4041-14/art-40/par-1: 次項 → 租税特別措置法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4041-14/art-40/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十条第一項（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-4041-14/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-40/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-20261007T211206-360, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-361, 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