# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（特定組合に納付した下請中小企業振興等準備金に係る納付金の必要経費算入に関する経過措置） — address `suppl-4071-55/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13 - 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. --- ### 第十三条（特定組合に納付した下請中小企業振興等準備金に係る納付金の必要経費算入に関する経過措置） — Transitional Measures Concerning Inclusion in Necessary Expenses of Payments Made to Specified Associations for the Reserve for Promotion of Subcontracting Small and Medium-Sized Enterprises, etc. caption: machine translation, not official suppl-4071-55/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13 **第一項** 旧法第五十五条の五第一項に規定する特定組合が施行日前に同項の承認等（以下この項において「承認等」という。）を受けた同条第一項の事業計画（以下この項において「事業計画」という。）及び施行日から平成七年八月三十一日までの間に承認等を受けた事業計画に従い、当該特定組合の旧法第五十五条の五第一項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、同条の規定は、なおその効力を有する。 suppl-4071-55/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-1 With regard to the payments under Article 28 of the Former Act that an individual who is a member, etc. prescribed in Article 55-5, paragraph (1) of the Former Act of a specified association prescribed in that paragraph makes in accordance with a business plan under paragraph (1) of that Article (hereinafter referred to as a "business plan" in this paragraph) for which that specified association obtained the approval, etc. under that paragraph (hereinafter referred to as "approval, etc." in this paragraph) before the Effective Date and a business plan for which approval, etc. was obtained during the period from the Effective Date through August 31, 1995, the provisions of that Article remain in force. machine translation, not official **第二項** 中小企業の創造的事業活動の促進に関する臨時措置法の施行の日以後における前項の規定の適用については、同項中「規定する特定組合」とあるのは「規定する特定組合（旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法（以下この項において「旧臨時措置法」という。）第四条第一項に規定する特定組合を含む。）」と、「同項の承認等（」とあるのは「旧法第五十五条の五第一項の承認等（旧臨時措置法第四条第一項の認定を含む。」と、「同条第一項の事業計画（」とあるのは「旧法第五十五条の五第一項の事業計画（旧臨時措置法第四条第一項に規定する知識融合開発事業に関する計画を含む。」と、「平成七年八月三十一日」とあるのは「平成七年八月三十一日（当該知識融合開発事業に関する計画にあっては、同日と中小企業の創造的事業活動の促進に関する臨時措置法の施行の日の前日とのいずれか早い日）」と、「組合員等」とあるのは「組合員等（旧臨時措置法第四条第一項に規定する特定組合の組合員を含む。）」と、「納付金」とあるのは「納付金（旧臨時措置法第四条第一項に規定する特定組合に納付する納付金を含む。）」と、「同条の」とあるのは「旧法第二十八条の」とする。 suppl-4071-55/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-2 With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect, the phrase "a specified association prescribed in that paragraph" in that paragraph is deemed to be replaced with "a specified association prescribed in that paragraph (including a specified association prescribed in Article 4, paragraph (1) of the Former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields (hereinafter referred to as the 'Former Temporary Measures Act' in this paragraph))", the phrase "the approval, etc. under that paragraph (" with "the approval, etc. under Article 55-5, paragraph (1) of the Former Act (including the certification under Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "a business plan under paragraph (1) of that Article (" with "a business plan under Article 55-5, paragraph (1) of the Former Act (including a plan concerning a knowledge fusion development project prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act;", the phrase "August 31, 1995" with "August 31, 1995 (or, for that plan concerning a knowledge fusion development project, whichever is the earlier of that date and the day before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect)", the phrase "member, etc." with "member, etc. (including a member of a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", the phrase "payments" with "payments (including payments made to a specified association prescribed in Article 4, paragraph (1) of the Former Temporary Measures Act)", and the phrase "the provisions of that Article" with "the provisions of Article 28 of the Former Act". machine translation, not official --- ## Cites - suppl-4071-55/art-13/par-1: この項 → 租税特別措置法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4071-55/art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-1 - suppl-4071-55/art-13/par-2: 前項 → 租税特別措置法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4071-55/art-13/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-1 ## 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二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-2 - 租税特別措置法 附則第十三条第一項（特定組合に納付した下請中小企業振興等準備金に係る納付金の必要経費算入に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-1 - 租税特別措置法 附則第十三条第二項（特定組合に納付した下請中小企業振興等準備金に係る納付金の必要経費算入に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-13/par-2 --- ## 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-20261007T211206-371, 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