# 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)（法人の準備金に関する経過措置） — address `suppl-4061-22/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-4061-22/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/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（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-4061-22/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16 **第一項** 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、次項に定める場合を除き、なお従前の例による。 suppl-4061-22/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-1 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, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date. machine translation, not official **第二項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。 suppl-4061-22/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-2 In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the case is governed by the provisions of that paragraph. machine translation, not official **第三項** 旧法第五十五条の四第一項の表の第一号に掲げる特定組合が施行日前に同号の承認を受けた同号の中小企業構造改善事業計画に従い、当該特定組合の同項に規定する組合員等である法人が納付する同条第七項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。 suppl-4061-22/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-3 With regard to payments under paragraph (7) of Article 55-4 of the Former Act made by a corporation that is a member, etc. prescribed in paragraph (1) of that Article of a specified association listed in item (i) of the table in that paragraph, in accordance with a small and medium sized enterprise structural improvement project plan referred to in that item for which that specified association received the approval referred to in that item before the Effective Date, or the reserve for structural improvement of small and medium sized enterprises set aside by that specified association, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第五十六条の規定は、法人の特定都市鉄道整備促進特別措置法の一部を改正する法律の施行の日以後に終了する事業年度分の法人税について適用し、法人の同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-4061-22/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-4 The provisions of Article 56 of the New Act apply to corporation tax of a corporation for business years ending on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Construction of Specified Urban Railways comes into effect, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date. machine translation, not official **第五項** 旧法第五十六条の二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及び施行日前にガス事業法（昭和二十九年法律第五十一号）第二十五条の二第一項の規定により届出をした同項に規定するガスの供給計画に基づき施行日から平成九年三月三十一日までの間に着手する旧法第五十六条の二第一項に規定する特定工事の施行に伴って取得又は建設をする同条第一項に規定する特定供給設備に係る特定ガス導管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、同項中「百分の十六」とあるのは「百分の十（平成六年四月一日前に着手した特定工事に係るものについては、百分の十六）」と、同条第八項中「第五十六条の二第三項」とあるのは「平成六年改正法附則第十六条第五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六年改正法による改正前の租税特別措置法第五十六条の二第三項」とする。 suppl-4061-22/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-5 With regard to the reserve for specified gas pipeline construction depreciation pertaining to specified supply facilities prescribed in Article 56-2, paragraph (1) of the Former Act that a corporation prescribed in that paragraph acquires or constructs in carrying out specified construction work prescribed in that paragraph that it started before the Effective Date, or specified construction work prescribed in Article 56-2, paragraph (1) of the Former Act that it starts during the period from the Effective Date to March 31, 1997 based on a gas supply plan prescribed in Article 25-2, paragraph (1) of the Gas Business Act (Act No. 51 of 1954) that it notified pursuant to the provisions of that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "16 percent" in that paragraph is deemed to be replaced with "10 percent (16 percent for those pertaining to specified construction work started before April 1, 1994)", and the phrase "Article 56-2, paragraph (3)" in paragraph (8) of that Article with "Article 56-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1994 Amendment Act, which remains in force pursuant to the provisions of Article 16, paragraph (5) of the Supplementary Provisions of the 1994 Amendment Act". machine translation, not official **第六項** 新法第五十六条の二の規定は、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する。 suppl-4061-22/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-6 The provisions of Article 56-2 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4061-22/art-16/par-1: 次項 → 租税特別措置法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4061-22/art-16/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-2 - suppl-4061-22/art-16/par-5: ガス事業法（昭和二十九年法律第五十一号）第二十五条の二第一項 → e-Gov law 329AC0000000051, 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — not held in this collection - suppl-4061-22/art-16/par-5: 平成六年改正法附則第十六条第五項 → 租税特別措置法 附則第十六条第五項 (Supplementary Provisions, Article 16, paragraph (5)), suppl-4061-22/art-16/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-5 ## Cited by 3 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四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-1/par-1/item-4 - 租税特別措置法 附則第十六条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-1 - 租税特別措置法 附則第十六条第五項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-16/par-5 --- ## 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-20261007T211206-368, 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