# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（みなし法人課税を選択した場合の課税の特例に関する経過措置） — address `suppl-4041-14/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8 - 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. --- ### 第八条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected caption: machine translation, not official suppl-4041-14/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8 **第一項** 旧法第二十五条の二第一項の選択をした同項に規定する居住者の平成四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-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-1 With regard to income tax for 1992 and earlier years of a resident prescribed in Article 25-2, paragraph (1) of the Former Act who has made the election referred to in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 平成四年分の所得税に係る旧法第二十五条の二の規定の適用については、同条第一項中「営むもの」とあるのは「営むもの（平成四年四月一日以後に新たに当該事業を開始したものを除く。）」と、「平成五年分」とあるのは「平成四年分」と、同条第四項中「平成五年分」とあるのは「平成四年分」とする。 suppl-4041-14/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-2 With regard to the application of the provisions of Article 25-2 of the Former Act to income tax for 1992, the phrase "who operates" in paragraph (1) of that Article is deemed to be replaced with "who operates (excluding a person who newly commenced that business on or after April 1, 1992)", the phrase "1993" with "1992", and the phrase "1993" in paragraph (4) of that Article with "1992". machine translation, not official **第三項** 平成四年分以前の所得税について旧法第二十五条の二の規定の適用を受けた第一項の居住者の平成五年分以後の所得税の額の計算その他必要な経過措置は、政令で定める。 suppl-4041-14/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-3 The calculation of the amount of income tax for 1993 and subsequent years of a resident referred to in paragraph (1) who received the application of the provisions of Article 25-2 of the Former Act for income tax for 1992 or earlier years, and other necessary transitional measures, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4041-14/art-8/par-3: 第一項 → 租税特別措置法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4041-14/art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-1 ## Cited by 2 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二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-1/par-1/item-2 - 租税特別措置法 附則第八条第三項（みなし法人課税を選択した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-8/par-3 --- ## 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-20261007T211206-357, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-358, 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