# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4111-132` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132 - 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. --- ## 附　則 平成一一年八月一三日法律第一三二号 suppl-4111-132 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4111-132/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-1 **第一項** この法律は、産業活力再生特別措置法（平成十一年法律第百三十一号）の施行の日から施行する。 suppl-4111-132/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-1/par-1 This Act comes into effect as of the date on which the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999) comes into effect. machine translation, not official ### 第二条（個人の事業革新設備等の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Equipment for Business Innovation, etc. of Individuals caption: machine translation, not official suppl-4111-132/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2 **第一項** この法律の施行の日（以下「施行日」という。）前に、改正前の租税特別措置法（以下「旧法」という。）第十一条の三第一項に規定する認定を受け、かつ、同項に規定する承認を受けた同項の個人が、最初に当該承認を受けた日から同日以後五年を経過する日までの期間内に取得又は製作をした同項に規定する事業革新設備については、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「個人で、」とあるのは「個人で、産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の」と、「）第十五条」とあるのは「。以下この項において「旧事業革新法」という。）第十五条」と、「同法」とあるのは「旧事業革新法」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」とする。 suppl-4111-132/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-1 With regard to equipment for business innovation prescribed in Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as the "Former Act") that an individual referred to in that paragraph who, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), received the certification prescribed in that paragraph and also received the approval prescribed in that paragraph has acquired or manufactured within the period from the date on which the individual first received that approval to the day on which five years have elapsed from that date, the provisions of that Article remain in force. In this case, the phrase "an individual who" in that paragraph is deemed to be replaced with "an individual who, prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999),", the phrase ") Article 15" with "; hereinafter referred to as the "Former Business Innovation Act" in this paragraph) Article 15", the phrase "that Act" with "the Former Business Innovation Act", and the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect". machine translation, not official **第二項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十四条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の三の規定の適用については、同条第三項中「第十六条まで」とあるのは、「第十六条まで並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第二条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第十一条の三」とする。 suppl-4111-132/art-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-2 With regard to the application of the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of that Act, in the case where the provisions of the preceding paragraph apply, the phrase "through Article 16" in paragraph (3) of that Article is deemed to be replaced with "through Article 16 and Article 11-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official ### 第三条（特定の事業用資産の買換えの場合等の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets, etc. caption: machine translation, not official suppl-4111-132/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3 **第一項** 旧法第三十七条第一項の表の第十九号の上欄に規定する個人が施行日前に行った同欄に掲げる資産の譲渡については、なお従前の例による。 suppl-4111-132/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-1 With regard to transfers of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act that an individual prescribed in that column made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第三十七条第一項の表の第十九号の上欄に規定する個人が施行日から同欄の認定を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡については、同条から旧法第三十七条の四まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この号において「旧事業革新法」という。）」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」と、「同法」とあるのは「旧事業革新法」と、旧法第三十七条第四項、第五項、第七項及び第八項中「大蔵省令」とあるのは「財務省令」と、旧法第三十七条の三第三項中「第十条の二から第十条の五まで、第十条の七から第十二条の四まで及び第十三条の三から第十六条までの規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第十九条各号に掲げる規定（同法第十三条第一項及び第十三条の二の規定を除く。）」とする。 suppl-4111-132/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 With regard to transfers of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act that an individual prescribed in that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the individual received the certification referred to in that column, the provisions of that Article through Article 37-4 of the Former Act (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that column is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this item) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect", the phrase "that Act" with "the Former Business Innovation Act", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 37, paragraphs (4), (5), (7) and (8) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name), and the phrase "the provisions of Articles 10-2 through 10-5, Articles 10-7 through 12-4 and Articles 13-3 through 16" in Article 37-3, paragraph (3) of the Former Act with "the provisions listed in the items of Article 19 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 13, paragraph (1) and Article 13-2 of that Act)". machine translation, not official **第三項** 前項の規定の適用がある場合における新法第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十六条の二、第三十六条の五、第三十六条の六、第三十七条の五及び第三十七条の六の規定の適用については、新法第三十一条の三第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第三条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（以下「平成十一年旧法」という。）第三十七条若しくは第三十七条の四の規定」と、新法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新法第三十五条第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十一年旧法第三十七条若しくは第三十七条の四の規定」と、新法第三十六条の二第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは平成十一年旧法第三十七条」と、新法第三十七条の六第一項各号中「又は」とあるのは「若しくは」と、「の規定の」とあるのは「又は平成十一年旧法第三十七条若しくは第三十七条の四の規定の」とする。 suppl-4111-132/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3 With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 36-5, Article 36-6, Article 37-5 and Article 37-6 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 37-9-2" in Article 31-3, paragraph (1) of the New Act is deemed to be replaced with "the provisions of Article 37-9-2 or the provisions of Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999) (hereinafter referred to as the '1999 Former Act'), which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act", the phrase "or Article 37-9-2" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act", the phrase "the provisions of Article 37-9-2" in Article 35, paragraph (1) of the New Act with "the provisions of Article 37-9-2 or the provisions of Article 37 or Article 37-4 of the 1999 Former Act", the phrase "or Article 37-9-2" in Article 36-2, paragraph (1) of the New Act with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act with "or Article 37 or Article 37 of the 1999 Former Act", and, in each item of Article 37-6, paragraph (1) of the New Act, the phrase "又は" (or) with "若しくは" (or, joining a smaller group of alternatives), the provisions cited there being deemed to be followed by "or Article 37 or Article 37-4 of the 1999 Former Act". machine translation, not official **第四項** 前三項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第三条第一項から第三項までの規定並びに」とする。 suppl-4111-132/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-4 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding three paragraphs apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 3, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), and". machine translation, not official ### 第四条（法人の事業革新設備等の特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation of Equipment for Business Innovation, etc. of Corporations caption: machine translation, not official suppl-4111-132/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4 **第一項** 施行日前に、旧法第四十四条の四第一項に規定する認定を受け、かつ、同項に規定する承認を受けた同項の法人が、最初に当該承認を受けた日から同日以後五年を経過する日までの期間（同項に規定する政令で定める法人にあっては、同項に規定する政令で定める期間）内に取得又は製作をした同項に規定する事業革新設備については、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「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この項において「旧事業革新法」という。）」と、「同法」とあるのは「旧事業革新法」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」とする。 suppl-4111-132/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-1 With regard to equipment for business innovation prescribed in Article 44-4, paragraph (1) of the Former Act that a corporation referred to in that paragraph which, before the Effective Date, received the certification prescribed in that paragraph and also received the approval prescribed in that paragraph has acquired or manufactured within the period from the date on which it first received that approval to the day on which five years have elapsed from that date (or, for a corporation specified by Cabinet Order prescribed in that paragraph, within the period specified by Cabinet Order prescribed in that paragraph), the provisions of that Article remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that paragraph is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this paragraph) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "that Act" with "the Former Business Innovation Act", and the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect". machine translation, not official **第二項** 前項の規定の適用がある場合における租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法（以下この項において「新租税特別措置法」という。）第五十二条の二及び第五十二条の三の規定並びに租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第二十九条第四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十一年改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第六十五条の七（平成十一年改正法附則第二十九条第四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十一年旧法第六十五条の八第七項において準用する場合を含む。）の規定の適用については、新租税特別措置法第五十二条の二第一項中「又は第四十四条の九から第四十八条まで」とあるのは「若しくは第四十四条の九から第四十八条まで又は租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第四条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十四条の四」と、平成十一年改正法附則第二十九条第四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十一年旧法第六十五条の七第七項中「第五十条まで」とあるのは「第五十条まで並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第四条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第四十四条の四」とする。 suppl-4111-132/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 With regard to the application of the provisions of Articles 52-2 and 52-3 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this paragraph) and the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as the "1999 Former Act" in this paragraph), which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act), in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 44-9 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 44-9 through 48, or Article 44-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "through Article 50" in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, with "through Article 50 and Article 44-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), which remains in force pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official ### 第五条（特定の資産の買換えの場合等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Replacement of Specified Assets, etc. caption: machine translation, not official suppl-4111-132/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5 **第一項** 旧法第六十五条の七第一項の表の第二十号の上欄に規定する法人が施行日前に行った同欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。 suppl-4111-132/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-1 With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation prescribed in that column made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第六十五条の七第一項の表の第二十号の上欄に規定する法人が施行日から同欄の認定を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡に係る法人税については、同条から旧法第六十五条の九まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この号において「旧事業革新法」という。）」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」と、「同法」とあるのは「旧事業革新法」と、旧法第六十五条の七第五項及び第六項中「大蔵省令」とあるのは「財務省令」と、同条第七項中「第四十二条の九及び第四十二条の十の規定並びに第四十二条の五から第四十二条の八まで、第四十二条の十二から第四十五条の三まで及び第四十六条の三から第五十条まで並びにこれらの規定に係る第五十二条の三第一項の規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第五十三条第一項各号に掲げる規定（同法第四十六条及び第四十六条の二第一項並びにこれらの規定に係る同法第五十二条の三の規定を除く。）」と、旧法第六十五条の八第七項中「大蔵省令」とあるのは「財務省令」とする。 suppl-4111-132/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-2 With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation prescribed in that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which it received the certification referred to in that column, the provisions of that Article through Article 65-9 of the Former Act (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that column is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this item) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect", the phrase "that Act" with "the Former Business Innovation Act", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-7, paragraphs (5) and (6) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name), the phrase "the provisions of Articles 42-9 and 42-10, and Articles 42-5 through 42-8, Articles 42-12 through 45-3 and Articles 46-3 through 50 and the provisions of Article 52-3, paragraph (1) pertaining to those provisions" in paragraph (7) of that Article with "the provisions listed in the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding Article 46 and Article 46-2, paragraph (1) of that Act and the provisions of Article 52-3 of that Act pertaining to those provisions)", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-8, paragraph (7) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name). machine translation, not official **第三項** 前項の規定の適用がある場合における新法第六十二条の三、第六十五条の三から第六十五条の五まで及び第六十五条の十の規定の適用については、新法第六十二条の三第九項中「又は第六十四条」とあるのは「、第六十四条」と、「第六十六条の規定」とあるのは「第六十六条の規定又は租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第五条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（以下「平成十一年旧法」という。）第六十五条の七から第六十五条の九までの規定」と、「又は第六十五条の十四第四項の規定」とあるのは「若しくは第六十五条の十四第四項の規定又は平成十一年旧法第六十五条の七第四項（平成十一年旧法第六十五条の八第六項において準用する場合を含む。）若しくは第六十五条の八第三項若しくは第四項の規定」と、新法第六十五条の三第一項、第六十五条の四第一項及び第六十五条の五第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは平成十一年旧法第六十五条の七から第六十五条の九まで」と、新法第六十五条の十第一項各号中「又は前三条」とあるのは「若しくは前三条又は平成十一年旧法第六十五条の七から第六十五条の九まで」とする。 suppl-4111-132/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-3 With regard to the application of the provisions of Article 62-3, Articles 65-3 through 65-5 and Article 65-10 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 64" in Article 62-3, paragraph (9) of the New Act is deemed to be replaced with ", Article 64", the phrase "the provisions of Article 66" with "the provisions of Article 66 or the provisions of Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999) (hereinafter referred to as the "1999 Former Act"), which remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of that Act", the phrase "or the provisions of Article 65-14, paragraph (4)" with "or the provisions of Article 65-14, paragraph (4), or the provisions of Article 65-7, paragraph (4) of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (6) of the 1999 Former Act) or Article 65-8, paragraph (3) or (4) of the 1999 Former Act", the phrase "through Article 65-9" in Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-5, paragraph (1) of the New Act with "through Article 65-9 or Articles 65-7 through 65-9 of the 1999 Former Act", and the phrase "or the preceding three Articles" in each item of Article 65-10, paragraph (1) of the New Act with "or the preceding three Articles, or Articles 65-7 through 65-9 of the 1999 Former Act". machine translation, not official ### 第六条（共同で現物出資を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 in the Case of a Joint Capital Contribution in Kind caption: machine translation, not official suppl-4111-132/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-6 **第一項** 旧法第六十六条第一項に規定する特定事業法人が施行日前にした同項に規定する特定共同出資については、なお従前の例による。 suppl-4111-132/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-6/par-1 With regard to a specified joint capital contribution prescribed in Article 66, paragraph (1) of the Former Act that a specified business corporation prescribed in that paragraph made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第七条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryover Period of Losses caption: machine translation, not official suppl-4111-132/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7 **第一項** 新法第六十六条の十二第三項の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度において生じた同項に規定する設備廃棄等による欠損金額について適用し、法人の施行日前に終了した事業年度において生じた旧法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。 suppl-4111-132/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-7/par-1 The provisions of Article 66-12, paragraph (3) of the New Act apply to an amount of loss due to equipment disposal, etc. prescribed in that paragraph that arose in a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss due to equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act that arose in a business year of a corporation that ended before the Effective Date. machine translation, not official ### 第八条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses caption: machine translation, not official suppl-4111-132/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-8 **第一項** 新法第六十六条の十四の規定は、法人の施行日以後に終了する事業年度において生じた同条第一項に規定する欠損金額又は設備廃棄等による欠損金額について適用し、法人の施行日前に終了した事業年度において生じた旧法第六十六条の十四に規定する欠損金額については、なお従前の例による。 suppl-4111-132/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-8/par-1 The provisions of Article 66-14 of the New Act apply to an amount of loss prescribed in paragraph (1) of that Article or an amount of loss due to equipment disposal, etc. that arose in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern an amount of loss prescribed in Article 66-14 of the Former Act that arose in a business year of a corporation that ended before the Effective Date. machine translation, not official ### 第九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax caption: machine translation, not official suppl-4111-132/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9 **第一項** 施行日前にされた旧法第八十条第一項に規定する承認（同項に規定する事業革新法の規定による承認に限る。）に係る同項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。 suppl-4111-132/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-9/par-1 With regard to registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act pertaining to an approval prescribed in that paragraph (limited to an approval under the provisions of the Business Innovation Act prescribed in that paragraph) given before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4111-132/art-2/par-2: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十四条第六項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4111-9/art-14/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-6 - suppl-4111-132/art-2/par-2: 前項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4111-132/art-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-1 - suppl-4111-132/art-3/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4111-132/art-3/par-3: 前項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4111-132/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 - suppl-4111-132/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4111-132/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-1 - suppl-4111-132/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4111-132/art-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3 - suppl-4111-132/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4111-132/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 - suppl-4111-132/art-4/par-2: この項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4111-132/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 - suppl-4111-132/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4111-132/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-1 - suppl-4111-132/art-4/par-2: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第二十九条第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4111-9/art-29/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4 - suppl-4111-132/art-5/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4111-132/art-5/par-3: 前項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4111-132/art-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-2 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第三項（中小企業者の機械の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3 - 租税特別措置法 附則第七条第三項（中小企業者等の機械の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-7/par-3 - 租税特別措置法 附則第二条第二項（個人の事業革新設備等の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-2/par-2 - 租税特別措置法 附則第三条第三項（特定の事業用資産の買換えの場合等の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3 - 租税特別措置法 附則第三条第四項（特定の事業用資産の買換えの場合等の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-4 - 租税特別措置法 附則第四条第二項（法人の事業革新設備等の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 - 租税特別措置法 附則第五条第三項（特定の資産の買換えの場合等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-3 - 租税特別措置法 附則第八条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-7 - 租税特別措置法 附則第十八条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-10 --- ## 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-20261007T211206-401, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-402, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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