# 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-4141-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-79 - 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 平成一四年七月三日法律第七九号 suppl-4141-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-79/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-1 **第一項** この法律は、平成十四年八月一日から施行する。ただし、第三条中租税特別措置法第三章に十七節を加える改正規定（第六十八条の七十二第八項に係る部分に限る。）は、マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日から施行する。 suppl-4141-79/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-1/par-1 This Act comes into effect on August 1, 2002; provided, however, that the provisions of Article 3 amending the Act on Special Measures Concerning Taxation by adding 17 Sections to Chapter III (limited to the part pertaining to Article 68-72, paragraph (8)) come into effect on the date on which the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 78 of 2002) comes into effect. machine translation, not official ### 第二条（法人税法等の一部改正に伴う経過措置の原則） — Principle of the Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act, etc. caption: machine translation, not official suppl-4141-79/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2 **第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定、第二条の規定による改正後の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の規定、第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）の規定、第四条の規定による改正後の阪神・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（以下「新震災特例法」という。）の規定並びに第九条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条及び第二十四条の規定は、法人（新法人税法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。）の平成十五年三月三十一日以後に終了する事業年度の所得に対する法人税、連結法人の同日以後に終了する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の同日以後に終了する計算期間の所得に対する法人税、法人の同日以後に終了する事業年度の退職年金等積立金に対する法人税及び法人の同日以後の解散（合併による解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に終了した事業年度の所得に対する法人税、特定信託の受託者である法人の同日前に終了した計算期間の所得に対する法人税、法人の同日前に終了した事業年度の退職年金等積立金に対する法人税及び法人の同日前の解散による清算所得に対する法人税については、なお従前の例による。 suppl-4141-79/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2/par-1 Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Corporation Tax Act"), the provisions 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. as amended by the provisions of Article 2, the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation"), the provisions of the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the provisions of Article 4 (hereinafter referred to as the "New Special Provisions Law for Earthquake Victims"), and the provisions of Articles 7 and 24 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 9 apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) ending on or after March 31, 2003, corporation tax on consolidated income for consolidated business years of a consolidated corporation ending on or after that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust ending on or after that date, corporation tax on retirement pension funds for business years of a corporation ending on or after that date, and corporation tax on liquidation income resulting from the dissolution (excluding dissolution due to a merger; the same applies hereinafter in this Article) of a corporation on or after that date (including corporation tax on income for business years during liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that ended before that date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that ended before that date, corporation tax on retirement pension funds for business years of a corporation that ended before that date, and corporation tax on liquidation income resulting from the dissolution of a corporation before that date, the provisions then in force continue to govern. machine translation, not official ### 第二十四条（資産の譲渡の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 Transfer of Assets caption: machine translation, not official suppl-4141-79/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24 **第一項** 新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項及び第六十五条の十四第十一項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有するこれらの規定に規定する特別勘定の金額について適用する。 suppl-4141-79/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-1 The provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) and Article 65-14, paragraph (11) apply to the amount of special accounts prescribed in those provisions that a corporation holds at the end of the business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date. machine translation, not official **第二項** 法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度（各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）終了の日を含む事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に時価評価資産等（新法人税法第四条の三第九項第一号に規定する時価評価資産等をいう。以下この項において同じ。）を有するとき又は最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日を含む事業年度終了の時に時価評価資産等を有する場合には、新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項若しくは第六十五条の十四第十一項に規定する連結開始直前事業年度又はこれらの規定に規定する連結加入直前事業年度（次項において「連結開始直前事業年度等」という。）は最初連結親法人事業年度終了の日を含む事業年度として、これらの規定を適用する。 suppl-4141-79/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-2 In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if the corporation holds an asset subject to fair valuation, etc. (meaning an asset subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) at the end of the business year preceding the business year that includes the end of the first consolidated parent corporation business year (meaning the first consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act for which corporation tax on consolidated income for each consolidated business year is imposed; the same applies hereinafter in this paragraph) (or, if the date of commencement of that business year is before the date of commencement of that first consolidated parent corporation business year, at the end of that business year), or if a corporation that has come to have, in the first consolidated parent corporation business year, a wholly controlling relationship prescribed in Article 4-2 of the New Corporation Tax Act by that corporation with that corporation holds an asset subject to fair valuation, etc. at the end of the business year that includes the day on which it came to have that wholly controlling relationship, those provisions apply by deeming the business year immediately before the start of consolidation prescribed in Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11), or the business year immediately before joining consolidation prescribed in those provisions (referred to as the "business year immediately before the start of consolidation, etc." in the following paragraph), to be the business year that includes the end of the first consolidated parent corporation business year. machine translation, not official **第三項** 法人の平成十八年十二月三十一日前に終了する連結開始直前事業年度等においては、新法人税法第六十一条の十一第一項各号又は第六十一条の十二第一項各号に規定する五年前の日は平成十四年一月一日として、新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項又は第六十五条の十四第十一項の規定を適用する。 suppl-4141-79/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-3 For the business year immediately before the start of consolidation, etc. of a corporation that ends before December 31, 2006, the provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11) apply by deeming the day five years before prescribed in each item of Article 61-11, paragraph (1) or each item of Article 61-12, paragraph (1) of the New Corporation Tax Act to be January 1, 2002. machine translation, not official ### 第二十五条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations caption: machine translation, not official suppl-4141-79/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25 **第一項** 新租税特別措置法第六十六条の八第三項及び第四項の規定は、施行日以後に適格合併、適格分割、適格現物出資又は適格事後設立（以下この条において「適格合併等」という。）が行われる場合について適用し、施行日前に適格合併等が行われた場合については、なお従前の例による。 suppl-4141-79/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25/par-1 The provisions of Article 66-8, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "qualified merger, etc." in this Article) is carried out on or after the Effective Date, and with regard to the case where a qualified merger, etc. was carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十六条（連結法人が電子機器利用設備に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Has a Carried-Over Excess of the Tax Credit Limit Related to Equipment Utilizing Electronic Devices caption: machine translation, not official suppl-4141-79/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-26 **第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、各連結事業年度開始の日前一年以内に開始した当該連結親法人又はその各連結子法人の各事業年度において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前の租税特別措置法第四十二条の六第二項に規定する税額控除限度額又は同条第三項に規定するリース税額控除限度額のうち同条第五項に規定する控除をしてもなお控除しきれない金額の合計額を有する場合における新租税特別措置法第六十八条の十五の規定の適用については、同条第五項中「第四十二条の十一第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又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前の租税特別措置法（以下この項及び第十項において「平成十四年旧法」という。）第四十二条の六第二項若しくは第三項」と、「同条第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「同条第四項」とあるのは「第四十二条の十一第四項又は平成十四年旧法第四十二条の六第四項」と、同条第十項中「第四十二条の十一第二項又は第三項」とあるのは「第四十二条の十一第二項若しくは第三項又は平成十四年旧法第四十二条の六第二項若しくは第三項」と、「第四十二条の十一第四項」とあるのは「第四十二条の十一第四項又は平成十四年旧法第四十二条の六第四項」とする。 suppl-4141-79/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-26/par-1 With regard to the application of the provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has, in each business year of that consolidated parent corporation or each of its consolidated subsidiary corporations that commenced within one year before the date of commencement of each consolidated business year, a total amount of the portion of the maximum tax credit prescribed in Article 42-6, paragraph (2) 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, etc. (Act No. 15 of 2002) or the maximum lease tax credit prescribed in paragraph (3) of that Article that has not been fully deducted even after the deduction prescribed in paragraph (5) of that Article, in paragraph (5) of that Article, the phrase "Article 42-11, paragraph (2) or (3)" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (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, etc. (Act No. 15 of 2002) (hereinafter referred to as the "2002 Former Act" in this paragraph and paragraph (10))", the phrase "paragraph (2) or (3) of that Article" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act", and the phrase "paragraph (4) of that Article" is deemed to be replaced with "Article 42-11, paragraph (4) or Article 42-6, paragraph (4) of the 2002 Former Act", and in paragraph (10) of that Article, the phrase "Article 42-11, paragraph (2) or (3)" is deemed to be replaced with "Article 42-11, paragraph (2) or (3), or Article 42-6, paragraph (2) or (3) of the 2002 Former Act", and the phrase "Article 42-11, paragraph (4)" is deemed to be replaced with "Article 42-11, paragraph (4) or Article 42-6, paragraph (4) of the 2002 Former Act". machine translation, not official ### 第二十七条（連結法人が自由貿易地域等における工業用機械等に係る繰越税額控除限度超過額を有する場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where a Consolidated Corporation Has a Carried-Over Excess of the Tax Credit Limit Related to Industrial Machinery, etc. in Free Trade Zones, etc. caption: machine translation, not official suppl-4141-79/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-27 **第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が、各連結事業年度開始の日前四年以内に開始した当該連結親法人又はその各連結子法人の各事業年度において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前の租税特別措置法第四十二条の九第一項に規定する税額控除限度額のうち同条第三項に規定する控除をしてもなお控除しきれない金額の合計額を有する場合における新租税特別措置法第六十八条の十三の規定の適用については、同条第三項中「第四十二条の九第一項」とあるのは「第四十二条の九第一項又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前の租税特別措置法（以下この項及び第六項において「平成十四年旧法」という。）第四十二条の九第一項」と、「同条第一項」とあるのは「第四十二条の九第一項又は平成十四年旧法第四十二条の九第一項」と、「同条第二項」とあるのは「第四十二条の九第二項又は平成十四年旧法第四十二条の九第二項」と、同条第六項中「第四十二条の九第一項」とあるのは「第四十二条の九第一項又は平成十四年旧法第四十二条の九第一項」と、「第四十二条の九第二項」とあるのは「第四十二条の九第二項又は平成十四年旧法第四十二条の九第二項」とする。 suppl-4141-79/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-27/par-1 With regard to the application of the provisions of Article 68-13 of the New Act on Special Measures Concerning Taxation in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has, in each business year of that consolidated parent corporation or each of its consolidated subsidiary corporations that commenced within four years before the date of commencement of each consolidated business year, a total amount of the portion of the maximum tax credit prescribed in Article 42-9, paragraph (1) 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, etc. (Act No. 15 of 2002) that has not been fully deducted even after the deduction prescribed in paragraph (3) of that Article, in paragraph (3) of that Article, the phrase "Article 42-9, paragraph (1)" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) 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, etc. (Act No. 15 of 2002) (hereinafter referred to as the "2002 Former Act" in this paragraph and paragraph (6))", the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act", and the phrase "paragraph (2) of that Article" is deemed to be replaced with "Article 42-9, paragraph (2) or Article 42-9, paragraph (2) of the 2002 Former Act", and in paragraph (6) of that Article, the phrase "Article 42-9, paragraph (1)" is deemed to be replaced with "Article 42-9, paragraph (1) or Article 42-9, paragraph (1) of the 2002 Former Act", and the phrase "Article 42-9, paragraph (2)" is deemed to be replaced with "Article 42-9, paragraph (2) or Article 42-9, paragraph (2) of the 2002 Former Act". machine translation, not official ### 第二十八条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations caption: machine translation, not official suppl-4141-79/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28 **第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が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）附則第二十三条第十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四十五条第一項の表の第一号の第一欄に掲げる低開発地域工業開発地区として指定された地区（昭和四十一年十二月十五日までに指定されたものに限る。）内において当該指定の日から四十年以内の期間内に取得又は製作若しくは建設をする同項（同号に係る部分に限る。）に規定する工業用機械等に係る新租税特別措置法第六十八条の二十七の規定の適用については、同条第一項中「期間」とあるのは「期間（政令で定める期間を含む。）」と、「同項の表の各号の第一欄」とあるのは「同項の表の各号の第一欄又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）附則第二十三条第十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（以下この項において「旧租税特別措置法」という。）第四十五条第一項の表の第一号の第一欄」と、「当該各号の第二欄」とあるのは「当該各号の第二欄又は同表の第一号の第二欄」と、「当該各号の第三欄」とあるのは「当該各号の第三欄又は同表の第一号の第三欄」と、「（同表の他の号」とあるのは「（第四十五条第一項の表の他の号又は旧租税特別措置法第四十五条第一項の表の第一号」と、「当該各号の第四欄」とあるのは「当該各号の第四欄又は同表の第一号の第四欄」とする。 suppl-4141-79/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-1 With regard to the application of the provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation to industrial machinery, etc. prescribed in Article 45, paragraph (1) (limited to the part pertaining to item (i) of the table in that paragraph) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act, that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, or manufactures or constructs, within a district designated as an industrial development district in an underdeveloped area listed in the first column of item (i) of that table (limited to a district designated by December 15, 1966), within a period of 40 years from the date of that designation, in paragraph (1) of that Article, the phrase "period" is deemed to be replaced with "period (including a period specified by Cabinet Order)", the phrase "the first column of each item of the table in that paragraph" is deemed to be replaced with "the first column of each item of the table in that paragraph or the first column of item (i) of the table in Article 45, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (10) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "the second column of the relevant item" is deemed to be replaced with "the second column of the relevant item or the second column of item (i) of that table", the phrase "the third column of the relevant item" is deemed to be replaced with "the third column of the relevant item or the third column of item (i) of that table", the phrase "(other items of that table" is deemed to be replaced with "(other items of the table in Article 45, paragraph (1) or item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation", and the phrase "the fourth column of the relevant item" is deemed to be replaced with "the fourth column of the relevant item or the fourth column of item (i) of that table". machine translation, not official **第二項** 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）附則第二十三条第十三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四十六条第一項第一号に規定する認定を受けた同号の漁業協同組合等の構成員である法人の当該認定のあった日から当該認定のあった日を含む事業年度開始の日以後五年を経過した日の前日までの期間内の日を含む各連結事業年度における同号に規定する漁船に係る新租税特別措置法第六十八条の三十の規定の適用については、同条第一項中「掲げる場合」とあるのは「掲げる場合（当該連結親法人又はその連結子法人が、適用事業年度終了の日において漁業再建整備特別措置法等の一部を改正する法律（平成十四年法律第七十三号）第一条の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この項において「旧漁業再建整備法」という。）第二条第一項に規定する中小漁業者で昭和五十一年四月一日から平成十四年三月三十一日までの間に旧漁業再建整備法第五条第一項に規定する中小漁業構造改善計画（政令で定める区分に応じそれぞれ政令で定める事業について計画が定められているものに限る。）に係る同項の認定を受けた同項に規定する漁業協同組合等（以下この項において「漁業協同組合等」という。）の構成員（当該漁業協同組合等が二以上の漁業協同組合等を会員とする法人である場合には当該連結親法人又はその連結子法人を直接又は間接に構成する会員の構成員とし、これらの者のうち当該中小漁業構造改善計画を実施する者として政令で定めるものに限る。）であるものに該当し、かつ、当該適用事業年度において旧漁業再建整備法第四条第一項に規定する特定業種に属する事業で当該中小漁業構造改善計画に係るものを主として営む場合として政令で定める場合を含む。）」と、「減価償却資産」とあるのは「減価償却資産（漁船（当該連結親法人又はその連結子法人が、当該中小漁業構造改善計画に係る認定前に旧漁業再建整備法第五条第一項に規定する経営規模の拡大若しくは生産行程についての協業化に関する事業（以下この項において「協業化事業等」という。）について定められた他の中小漁業構造改善計画に係る認定を受けた漁業協同組合等の構成員（当該漁業協同組合等が二以上の漁業協同組合等を会員とする法人である場合には、当該法人を直接又は間接に構成する会員の構成員とする。）又はこれに準ずる者として政令で定めるものに該当する場合には、燃料の使用の合理化に著しく資する漁船として政令で定めるもののうち新たな中小漁業構造改善計画に係る認定の日以後に取得し、又は建造したものに限る。以下この項及び次項において「漁船」という。）を含む。）」と、「百分の二十七」とあるのは「百分の二十七（当該資産が漁船である場合には、百分の十六）」と、同条第二項中「規定する承認」とあるのは「規定する承認（同項の適用を受けようとする資産が漁船である場合には、同項に規定する認定）」とする。 suppl-4141-79/art-28/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-2 With regard to the application of the provisions of Article 68-30 of the New Act on Special Measures Concerning Taxation to fishing vessels prescribed in Article 46, paragraph (1), item (i) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (13) of the Supplementary Provisions of that Act, in each consolidated business year that includes any day within the period from the date of the certification prescribed in that item until the day before the day on which five years have elapsed from the date of commencement of the business year that includes the date of that certification, of a corporation that is a member of a fishery cooperative, etc. referred to in that item that has received that certification, in paragraph (1) of that Article, the phrase "the cases listed" is deemed to be replaced with "the cases listed (including the case specified by Cabinet Order as the case where the consolidated parent corporation or its consolidated subsidiary corporation, at the end of the applicable business year, falls under the category of a small and medium sized fishery operator prescribed in Article 2, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) (Act No. 43 of 1976; hereinafter referred to as the "Former Fishery Reconstruction Act" in this paragraph) who is a member of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of the Former Fishery Reconstruction Act (hereinafter referred to as a "fishery cooperative, etc." in this paragraph) that received, during the period from April 1, 1976 to March 31, 2002, the certification under that paragraph pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph (limited to a plan established for the business specified by Cabinet Order for each category specified by Cabinet Order) (where the fishery cooperative, etc. is a corporation whose members are two or more fishery cooperatives, etc., a member of a member directly or indirectly constituting the consolidated parent corporation or its consolidated subsidiary corporation, and limited to those among such persons specified by Cabinet Order as persons implementing that small and medium sized fishery structural improvement plan), and mainly operates, in that applicable business year, a business that belongs to a specified type of industry prescribed in Article 4, paragraph (1) of the Former Fishery Reconstruction Act and pertains to that small and medium sized fishery structural improvement plan)", the phrase "depreciable assets" is deemed to be replaced with "depreciable assets (including fishing vessels (where the consolidated parent corporation or its consolidated subsidiary corporation falls under the category of a member of a fishery cooperative, etc. that, before the certification pertaining to that small and medium sized fishery structural improvement plan, received certification pertaining to another small and medium sized fishery structural improvement plan established for business concerning the expansion of the scale of management or joint operation of production processes prescribed in Article 5, paragraph (1) of the Former Fishery Reconstruction Act (hereinafter referred to as "business for joint operation, etc." in this paragraph) (where the fishery cooperative, etc. is a corporation whose members are two or more fishery cooperatives, etc., a member of a member directly or indirectly constituting that corporation), or of a person specified by Cabinet Order as being equivalent thereto, limited to those of the fishing vessels specified by Cabinet Order as fishing vessels that significantly contribute to the rationalization of fuel use that were acquired or built on or after the date of certification pertaining to a new small and medium sized fishery structural improvement plan; hereinafter referred to as "fishing vessels" in this paragraph and the following paragraph))", the phrase "27 percent" is deemed to be replaced with "27 percent (or 16 percent if the assets are fishing vessels)", and in paragraph (2) of that Article, the phrase "the approval prescribed" is deemed to be replaced with "the approval prescribed (or, where the assets for which the application of that paragraph is sought are fishing vessels, the certification prescribed in that paragraph)". machine translation, not official **第三項** 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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十五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四十六条の三第一項第三号に規定する共同改善計画につき同号に規定する認定を受けた同号の法人の当該認定のあった日から当該認定のあった日を含む事業年度開始の日以後五年を経過した日の前日までの期間内の日を含む各連結事業年度における同号に規定する林業用の機械及び装置に係る新租税特別措置法第六十八条の三十二第一項（第三号に係る部分に限る。）の規定の適用については、同条第一項中「第二号又は第三号に定める資産である場合には、百分の十二」とあるのは、「、第二号に定める資産である場合には百分の十二とし、第三号に定める資産である場合には百分の十四とする。」とする。 suppl-4141-79/art-28/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-3 With regard to the application of the provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) to machinery and equipment for forestry prescribed in Article 46-3, paragraph (1), item (iii) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (15) of the Supplementary Provisions of that Act, in each consolidated business year that includes any day within the period from the date of the certification until the day before the day on which five years have elapsed from the date of commencement of the business year that includes the date of that certification, of a corporation referred to in that item that received, before the date on which that Act came into effect (April 1, 2002), the certification prescribed in that item for a joint improvement plan prescribed in that item, the phrase "or 12 percent if the assets are those specified in item (ii) or (iii)" in paragraph (1) of that Article is deemed to be replaced with ", 12 percent if the assets are those specified in item (ii), and 14 percent if the assets are those specified in item (iii)." machine translation, not official **第四項** 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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十七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四十七条第一項に規定する優良賃貸住宅を取得若しくは新築をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項の適格合併、適格分割、適格現物出資若しくは適格事後設立により同項に規定する優良賃貸住宅の移転を受けた連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの優良賃貸住宅に係る新租税特別措置法第六十八条の三十四（第一項に係る部分に限る。）の規定の適用については、同条第一項中「百分の三十」とあるのは「百分の三十二」と、「百分の四十」とあるのは「百分の四十四」と、同項第二号中「第四十七条第一項第二号」とあるのは「第四十七条第一項第二号又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）附則第二十三条第十七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（次項において「旧租税特別措置法」という。）第四十七条第一項第二号」と、同条第二項中「第四十七条第一項」とあり、及び「同条第一項」とあるのは「第四十七条第一項又は旧租税特別措置法第四十七条第一項」とする。 suppl-4141-79/art-28/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-4 With regard to the application of the provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) to good-quality rental housing in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 47, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (17) of the Supplementary Provisions of that Act, of a corporation that acquired or newly constructed good-quality rental housing prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of good-quality rental housing prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets referred to in that paragraph, in paragraph (1) of that Article, the phrase "30 percent" is deemed to be replaced with "32 percent" and the phrase "40 percent" is deemed to be replaced with "44 percent", in item (ii) of that paragraph, the phrase "Article 47, paragraph (1), item (ii)" is deemed to be replaced with "Article 47, paragraph (1), item (ii) or Article 47, paragraph (1), item (ii) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (17) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation" in the following paragraph)", and in paragraph (2) of that Article, the phrases "Article 47, paragraph (1)" and "paragraph (1) of that Article" are deemed to be replaced with "Article 47, paragraph (1) or Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation". machine translation, not official **第五項** 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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第十九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四十七条の二第一項に規定する特定再開発建築物等を取得若しくは新築をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項に規定する適格合併等により同項に規定する特定再開発建築物等の移転を受けた連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの特定再開発建築物等に係る新租税特別措置法第六十八条の三十五の規定の適用については、同条第一項中「百分の十」とあるのは「百分の十二」と、同条第二項中「第四十七条の二第一項」とあるのは「第四十七条の二第一項又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）附則第二十三条第十九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（以下この項において「旧租税特別措置法」という。）第四十七条の二第一項」と、「同条第一項」とあるのは「第四十七条の二第一項又は旧租税特別措置法第四十七条の二第一項」とする。 suppl-4141-79/art-28/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-5 With regard to the application of the provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation to specified redevelopment buildings, etc. in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 47-2, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (19) of the Supplementary Provisions of that Act, of a corporation that acquired or newly constructed specified redevelopment buildings, etc. prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of specified redevelopment buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph, in paragraph (1) of that Article, the phrase "10 percent" is deemed to be replaced with "12 percent", and in paragraph (2) of that Article, the phrase "Article 47-2, paragraph (1)" is deemed to be replaced with "Article 47-2, paragraph (1) or Article 47-2, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (19) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 47-2, paragraph (1) or Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation". machine translation, not official **第六項** 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）の施行の日（平成十四年四月一日）前に同法附則第二十三条第二十一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第一条の規定による改正前の租税特別措置法第四十八条第一項に規定する倉庫用建物等を取得若しくは建設をした法人の同項に規定する供用日以後五年以内の日を含む連結事業年度又は同条第二項に規定する適格合併等により同項に規定する倉庫用建物等の移転を受けた連結親法人若しくは当該連結親法人による連結完全支配関係にある連結子法人の同項に規定する期間内の日を含む連結事業年度におけるこれらの倉庫用建物等に係る新租税特別措置法第六十八条の三十六の規定の適用については、同条第一項中「百分の十二」とあるのは「百分の十六」と、同条第二項中「第四十八条第一項」とあるのは「第四十八条第一項又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）附則第二十三条第二十一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「旧租税特別措置法」という。）第四十八条第一項」と、「同条第一項」とあるのは「第四十八条第一項又は旧租税特別措置法第四十八条第一項」とする。 suppl-4141-79/art-28/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-28/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-28/par-6 With regard to the application of the provisions of Article 68-36 of the New Act on Special Measures Concerning Taxation to warehouse buildings, etc. in a consolidated business year that includes any day within five years after the date of commencement of use prescribed in Article 48, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (21) of the Supplementary Provisions of that Act, of a corporation that acquired or constructed warehouse buildings, etc. prescribed in that paragraph before the date on which that Act came into effect (April 1, 2002), or in a consolidated business year that includes any day within the period prescribed in paragraph (2) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received a transfer of warehouse buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph, in paragraph (1) of that Article, the phrase "12 percent" is deemed to be replaced with "16 percent", and in paragraph (2) of that Article, the phrase "Article 48, paragraph (1)" is deemed to be replaced with "Article 48, paragraph (1) or Article 48, paragraph (1) 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, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 23, paragraph (21) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", and the phrase "paragraph (1) of that Article" is deemed to be replaced with "Article 48, paragraph (1) or Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation". machine translation, not official ### 第二十九条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations caption: machine translation, not official suppl-4141-79/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29 **第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人でその営む主たる事業が金融及び保険業であるものが、連結親法人又はその連結子法人の新法人税法第十五条の二第一項に規定する最初連結事業年度開始の日の前日を含む事業年度において、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。以下この条において「平成十四年改正法」という。）附則第二十四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平成十四年改正法第一条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第五十五条の二第一項の規定により所得の金額の計算上損金の額に算入された海外投資等損失準備金の金額（適格分割型分割により分割承継法人に引き継がれたものを除く。）がある場合には、当該海外投資等損失準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。 suppl-4141-79/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-1 If a consolidated parent corporation, or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, whose principal business is the finance and insurance business has, in the business year that includes the day before the date of commencement of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act of the consolidated parent corporation or its consolidated subsidiary corporation, an amount of the reserve for losses on overseas investment, etc. that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 55-2, paragraph (1) 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, etc. (Act No. 15 of 2002; hereinafter referred to as the "2002 Amendment Act" in this Article) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article), which remains in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act (excluding an amount succeeded to by a successor corporation in a company split through a qualified company split by split-off), that amount of the reserve for losses on overseas investment, etc. is included in gross profit in calculating the amount of consolidated income for that consolidated business year. machine translation, not official **第二項** 平成十四年改正法附則第二十四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旧租税特別措置法第五十五条の二第七項の規定により海外投資等損失準備金の金額の引継ぎを受けた合併法人又は分割承継法人が連結親法人又はその連結子法人である場合には、当該合併法人又は分割承継法人が引継ぎを受けた海外投資等損失準備金の金額は、当該合併法人又は分割承継法人の適格合併又は適格分割型分割の日を含む連結事業年度の連結所得の金額の計算上、益金の額に算入する。 suppl-4141-79/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-2 If a merging corporation or a successor corporation in a company split that has succeeded to an amount of the reserve for losses on overseas investment, etc. pursuant to the provisions of Article 55-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the 2002 Amendment Act, is a consolidated parent corporation or its consolidated subsidiary corporation, the amount of the reserve for losses on overseas investment, etc. succeeded to by that merging corporation or successor corporation in a company split is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the date of the qualified merger or qualified company split by split-off of that merging corporation or successor corporation in a company split. machine translation, not official **第三項** 連結親法人である平成十四年改正法附則第二十四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旧租税特別措置法第五十五条の四第一項に規定する投資育成会社が、新法人税法第十五条の二第一項に規定する最初連結事業年度開始の日の前日を含む事業年度終了の時において創業中小企業投資損失準備金の金額（その時までに同条第三項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は同条第二項において準用する旧租税特別措置法第五十五条第三項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額）を有する場合において、当該最初連結事業年度以後の各連結事業年度終了の日において前連結事業年度（当該投資育成会社の当該各連結事業年度開始の日の前日を含む事業年度が連結事業年度に該当しない場合には、その前日を含む事業年度。以下この項において「前連結事業年度等」という。）から繰り越された旧租税特別措置法第五十五条の四第一項に規定する特定会社（次項及び第六項において「特定会社」という。）に係る創業中小企業投資損失準備金の金額（当該各連結事業年度終了の日までに次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額（同条第三項の規定により益金の額に算入された金額を含む。）又は前連結事業年度等の終了の日までにこの項の規定により益金の額に算入された金額（同条第二項において準用する旧租税特別措置法第五十五条第三項の規定により益金の額に算入された金額を含む。）がある場合には、これらの金額を控除した金額。次項及び第六項において同じ。）のうちにその積立てをした事業年度終了の日の翌日から五年を経過したもの（以下この項において「据置期間経過準備金額」という。）があるときは、当該据置期間経過準備金額については、その積立てをした事業年度別に区分した各金額ごとに、当該区分した金額の積立てをした事業年度の所得の金額の計算上旧租税特別措置法第五十五条の四第一項の規定により損金の額に算入された当該創業中小企業投資損失準備金として積み立てた金額に当該各連結事業年度の月数を乗じてこれを六十で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該各連結事業年度の連結所得の金額の計算上、益金の額に算入する。 suppl-4141-79/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 If an investment and development company prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of the 2002 Amendment Act, that is a consolidated parent corporation holds, at the end of the business year that includes the day before the date of commencement of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act, an amount of the reserve for losses on investments in start-up small and medium sized enterprises (or, if there is any amount that has been or is to be included in gross profit by that time pursuant to the provisions of paragraph (3) of that Article, or any amount that has been included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article, the amount remaining after deducting those amounts), and if, at the end of each consolidated business year on or after that first consolidated business year, the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to a specified company prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (referred to as a "specified company" in the following paragraph and paragraph (6)) carried over from the previous consolidated business year (or, if the business year of that investment and development company that includes the day before the date of commencement of each such consolidated business year does not fall under a consolidated business year, the business year that includes that day; hereinafter referred to as the "previous consolidated business year, etc." in this paragraph) (or, if there is any amount that has been or is to be included in gross profit pursuant to the provisions of the following paragraph by the end of each such consolidated business year (including any amount included in gross profit pursuant to the provisions of paragraph (3) of that Article) or any amount that has been included in gross profit pursuant to the provisions of this paragraph by the end of the previous consolidated business year, etc. (including any amount included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (2) of that Article), the amount remaining after deducting those amounts; the same applies in the following paragraph and paragraph (6)) includes an amount for which five years have elapsed from the day following the end of the business year in which it was reserved (hereinafter referred to as the "reserve amount past the deferral period" in this paragraph), then, with respect to that reserve amount past the deferral period, for each amount classified by the business year in which it was reserved, an amount equivalent to the amount calculated by multiplying the amount reserved as that reserve for losses on investments in start-up small and medium sized enterprises that was included in deductible expenses pursuant to the provisions of Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in calculating the amount of income for the business year in which that classified amount was reserved by the number of months in each such consolidated business year and dividing the result by 60 (or, if the amount so calculated exceeds that classified amount, that classified amount) is included in gross profit in calculating the amount of consolidated income for each such consolidated business year. machine translation, not official **第四項** 前項に規定する投資育成会社が、次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む連結事業年度の連結所得の金額の計算上、益金の額に算入する。この場合において、第一号、第三号又は第五号の場合にあっては、これらの号に規定する創業中小企業投資損失準備金の金額をその積立てをした事業年度別に区分した金額のうち、その積立てをした事業年度が最も古いものから順次益金の額に算入されるものとする。 suppl-4141-79/art-29/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4 If the investment and development company prescribed in the preceding paragraph comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of consolidated income for the consolidated business year that includes the day on which it comes to fall under that case. In this case, in the case referred to in item (i), (iii) or (v), of the amounts of the reserve for losses on investments in start-up small and medium sized enterprises prescribed in those items classified by the business year in which they were reserved, the amounts are to be included in gross profit in order starting from the one reserved in the earliest business year. machine translation, not official **一** 当該創業中小企業投資損失準備金に係る特定会社の株式の全部又は一部を有しないこととなった場合　その有しないこととなった日における当該特定会社に係る創業中小企業投資損失準備金の金額のうちその有しないこととなった株式に係るものとして政令で定めるところにより計算した金額（当該特定会社の株式の全部を有しないこととなった場合には、その有しないこととなった日における当該特定会社に係る創業中小企業投資損失準備金の金額） suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-1 where the company has ceased to hold all or part of the shares of a specified company pertaining to that reserve for losses on investments in start-up small and medium sized enterprises: of the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the day on which it ceased to hold them, the amount calculated pursuant to the provisions of Cabinet Order as the amount pertaining to the shares it has ceased to hold (or, if it has ceased to hold all of the shares of that specified company, the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the day on which it ceased to hold them); machine translation, not official **二** 前号に規定する特定会社が解散（適格合併による解散を除く。）をした場合　当該解散の日における当該特定会社に係る創業中小企業投資損失準備金の金額 suppl-4141-79/art-29/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-2 where the specified company prescribed in the preceding item has dissolved (excluding dissolution due to a qualified merger): the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the date of that dissolution; machine translation, not official **三** 第一号に規定する特定会社の株式についてその帳簿価額を減額した場合　その減額をした日における当該特定会社に係る創業中小企業投資損失準備金の金額のうちその減額をした金額に相当する金額 suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-3 where the book value of the shares of the specified company prescribed in item (i) has been reduced: of the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the date of that reduction, an amount equivalent to the amount of that reduction; machine translation, not official **四** 当該投資育成会社が解散した場合　その解散の日における創業中小企業投資損失準備金の金額 suppl-4141-79/art-29/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-4 where that investment and development company has dissolved: the amount of the reserve for losses on investments in start-up small and medium sized enterprises as of the date of that dissolution; machine translation, not official **五** 前項及び前各号の場合以外の場合において特定会社に係る創業中小企業投資損失準備金の金額を取り崩した場合　その取り崩した日における当該特定会社に係る創業中小企業投資損失準備金の金額のうちその取り崩した金額に相当する金額 suppl-4141-79/art-29/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-5 where, in a case other than those referred to in the preceding paragraph and the preceding items, the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to a specified company has been reversed: of the amount of the reserve for losses on investments in start-up small and medium sized enterprises pertaining to that specified company as of the date of that reversal, an amount equivalent to the reversed amount. machine translation, not official **第五項** 第三項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4141-79/art-29/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-5 The number of months referred to in paragraph (3) is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month. machine translation, not official **第六項** 前項に定めるもののほか、特定会社が合併により消滅した場合における創業中小企業投資損失準備金の金額の処理その他第三項及び第四項の規定の適用に関し必要な事項は、政令で定める。 suppl-4141-79/art-29/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-6 Beyond what is provided for in the preceding paragraph, the treatment of the amount of the reserve for losses on investments in start-up small and medium sized enterprises in the case where a specified company has ceased to exist due to a merger, and other necessary matters concerning the application of the provisions of paragraphs (3) and (4) are specified by Cabinet Order. machine translation, not official **第七項** 新租税特別措置法第六十八条の五十八の規定は、法人の平成十五年三月三十一日以後に終了する各連結事業年度において事業の用に供する同条第一項各号に掲げる固定資産（当該固定資産に係る法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第七条第一項に規定する特別修繕引当金勘定の金額があるものを除く。）について、適用する。 suppl-4141-79/art-29/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-7 The provisions of Article 68-58 of the New Act on Special Measures Concerning Taxation apply to fixed assets listed in the items of paragraph (1) of that Article that are provided for business use in each consolidated business year of a corporation ending on or after March 31, 2003 (excluding fixed assets for which there is an amount of the allowance account for special repairs prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) pertaining to those fixed assets). machine translation, not official ### 第三十条（連結法人の資産の譲渡の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 Transfer of Assets by Consolidated Corporations caption: machine translation, not official suppl-4141-79/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30 **第一項** 施行日からマンションの建替えの円滑化等に関する法律の施行の日の前日までの間における新租税特別措置法第六十八条の七十二、第六十八条の七十三、第六十八条の七十五、第六十八条の七十六、第六十八条の七十八及び第六十八条の八十の規定の適用については、新租税特別措置法第六十八条の七十二第七項中「第六十五条第七項」とあるのは「第六十五条第五項」と、同条第十項中「第六十五条第一項、第三項又は第五項」とあるのは「第六十五条第一項、第三項又は第六項」と、同条第十一項中「第六十五条第一項第六号に規定する権利変換の時において当該権利変換により譲渡した資産（同号に規定する敷地利用権に係る部分に限る。）の価額と同号に規定する施行再建マンションに係る敷地利用権の価額との差額がある場合における当該譲渡した資産の第一項に規定する譲渡直前の帳簿価額の計算、同項」とあるのは「第一項」と、「、第七項及び第八項」とあるのは「及び第七項」と、新租税特別措置法第六十八条の七十三第七項中「第五項の規定を含む」とあるのは「第六項の規定を含む」と、新租税特別措置法第六十八条の七十五第二項及び第三項中「、第十七号から第二十号まで又は第二十三号」とあるのは「又は第十七号から第二十号まで」と、新租税特別措置法第六十八条の七十六第一項中「第二十六号」とあるのは「第二十五号」と、新租税特別措置法第六十八条の七十八第十五項第一号イ中「及び第四号から第六号まで」とあるのは「、第四号及び第五号」と、「第六十八条の七十二第七項若しくは第八項」とあるのは「第六十八条の七十二第七項」と、新租税特別措置法第六十八条の八十中「第六号」とあるのは「第五号」とする。 suppl-4141-79/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30/par-1 With regard to the application of the provisions of Articles 68-72, 68-73, 68-75, 68-76, 68-78 and 68-80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day before the date on which the Act on Facilitation of Reconstruction of Condominiums, etc. comes into effect, in Article 68-72, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "Article 65, paragraph (7)" is deemed to be replaced with "Article 65, paragraph (5)"; in paragraph (10) of that Article, the phrase "Article 65, paragraph (1), (3) or (5)" is deemed to be replaced with "Article 65, paragraph (1), (3) or (6)"; in paragraph (11) of that Article, the phrase "the calculation of the book value immediately before the transfer prescribed in paragraph (1) of the assets transferred through the rights conversion prescribed in Article 65, paragraph (1), item (vi) in the case where, at the time of that rights conversion, there is a difference between the value of those assets (limited to the portion pertaining to the site use rights prescribed in that item) and the value of the site use rights pertaining to the post-reconstruction condominium prescribed in that item, that paragraph" is deemed to be replaced with "paragraph (1)", and the phrase ", paragraph (7) and paragraph (8)" is deemed to be replaced with "and paragraph (7)"; in Article 68-73, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "including the provisions of paragraph (5)" is deemed to be replaced with "including the provisions of paragraph (6)"; in Article 68-75, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the phrase ", items (xvii) through (xx) or item (xxiii)" is deemed to be replaced with "or items (xvii) through (xx)"; in Article 68-76, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "item (xxvi)" is deemed to be replaced with "item (xxv)"; in Article 68-78, paragraph (15), item (i), (a) of the New Act on Special Measures Concerning Taxation, the phrase "and items (iv) through (vi)" is deemed to be replaced with ", items (iv) and (v)", and the phrase "Article 68-72, paragraph (7) or (8)" is deemed to be replaced with "Article 68-72, paragraph (7)"; and in Article 68-80 of the New Act on Special Measures Concerning Taxation, the phrase "item (vi)" is deemed to be replaced with "item (v)". machine translation, not official ### 第三十一条（連結法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Income of a Consolidated Corporation's Specified Foreign Subsidiaries, etc. caption: machine translation, not official suppl-4141-79/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-31 **第一項** 新租税特別措置法第六十八条の九十二第三項及び第四項の規定は、施行日以後に適格合併等（附則第二十五条に規定する適格合併等をいう。以下この条において同じ。）が行われる場合について適用し、施行日前に適格合併等が行われた場合については、旧租税特別措置法第六十六条の八第一項の規定の例による。 suppl-4141-79/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-31/par-1 The provisions of Article 68-92, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified merger, etc. (meaning a qualified merger, etc. prescribed in Article 25 of the Supplementary Provisions; the same applies hereinafter in this Article) is carried out on or after the Effective Date, and in the case where a qualified merger, etc. was carried out before the Effective Date, the same rules as those under Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply. machine translation, not official ### 第三十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4141-79/art-35 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-35 **第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。 suppl-4141-79/art-35/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-35/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-79/art-2/par-1: この条 → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-4141-79/art-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2 - suppl-4141-79/art-2/par-1: 第二十四条 → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4101-24/art-24 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-24/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-24 - suppl-4141-79/art-24/par-2: この項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4141-79/art-24/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-2 - suppl-4141-79/art-24/par-2: 次項 → 租税特別措置法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4141-79/art-24/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-3 - suppl-4141-79/art-25/par-1: この条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4141-79/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25 - suppl-4141-79/art-26/par-1: 法人又はその各連結子法人の各事業年度において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-4141-79/art-27/par-1: 法人又はその各連結子法人の各事業年度において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-4141-79/art-28/par-1: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-28/par-1: 法人による連結完全支配関係にある連結子法人が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）附則第二十三条第十項 → 租税特別措置法 附則第二十三条第十項 (Supplementary Provisions, Article 23, paragraph (10)), suppl-4141-15/art-23/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-10 - suppl-4141-79/art-28/par-2: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-28/par-2: の規定による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号。以下この項において「旧漁業再建整備法」という。）第二条第一項 → e-Gov law 351AC0000000043, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4141-79/art-28/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）附則第二十三条第十三項 → 租税特別措置法 附則第二十三条第十三項 (Supplementary Provisions, Article 23, paragraph (13)), suppl-4141-15/art-23/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-13 - suppl-4141-79/art-28/par-3: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-28/par-3: 同法附則第二十三条第十五項 → 租税特別措置法 附則第二十三条第十五項 (Supplementary Provisions, Article 23, paragraph (15)), suppl-4141-15/art-23/par-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-15 - suppl-4141-79/art-28/par-4: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-28/par-4: 同法附則第二十三条第十七項 → 租税特別措置法 附則第二十三条第十七項 (Supplementary Provisions, Article 23, paragraph (17)), suppl-4141-15/art-23/par-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-17 - suppl-4141-79/art-28/par-5: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-28/par-5: 同法附則第二十三条第十九項 → 租税特別措置法 附則第二十三条第十九項 (Supplementary Provisions, Article 23, paragraph (19)), suppl-4141-15/art-23/par-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-19 - suppl-4141-79/art-28/par-6: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-28/par-6: 同法附則第二十三条第二十一項 → 租税特別措置法 附則第二十三条第二十一項 (Supplementary Provisions, Article 23, paragraph (21)), suppl-4141-15/art-23/par-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-21 - suppl-4141-79/art-29/par-1: 平成十四年改正法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-79/art-29/par-1: 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。以下この条において「平成十四年改正法」という。）附則第二十四条第一項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4141-15/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-1 - suppl-4141-79/art-29/par-1: この条 → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4141-79/art-29 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29 - suppl-4141-79/art-29/par-2: 平成十四年改正法附則第二十四条第一項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4141-15/art-24/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-1 - suppl-4141-79/art-29/par-3: この項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4141-79/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - suppl-4141-79/art-29/par-3: 第六項 → 租税特別措置法 附則第二十九条第六項 (Supplementary Provisions, Article 29, paragraph (6)), suppl-4141-79/art-29/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-6 - suppl-4141-79/art-29/par-3: 次項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4141-79/art-29/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4 - suppl-4141-79/art-29/par-3: 平成十四年改正法附則第二十四条第二項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4141-15/art-24/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2 - suppl-4141-79/art-29/par-4: 第三号 → 租税特別措置法 附則第二十九条第四項第三号 (Supplementary Provisions, Article 29, paragraph (4), item (iii)), suppl-4141-79/art-29/par-4/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-3 - suppl-4141-79/art-29/par-4: 前項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4141-79/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - suppl-4141-79/art-29/par-4: 第五号 → 租税特別措置法 附則第二十九条第四項第五号 (Supplementary Provisions, Article 29, paragraph (4), item (v)), suppl-4141-79/art-29/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-5 - suppl-4141-79/art-29/par-4: 第一号 → 租税特別措置法 附則第二十九条第四項第一号 (Supplementary Provisions, Article 29, paragraph (4), item (i)), suppl-4141-79/art-29/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-1 - suppl-4141-79/art-29/par-4/item-2: 前号 → 租税特別措置法 附則第二十九条第四項第一号 (Supplementary Provisions, Article 29, paragraph (4), item (i)), suppl-4141-79/art-29/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-1 - suppl-4141-79/art-29/par-4/item-3: 第一号 → 租税特別措置法 附則第二十九条第四項第一号 (Supplementary Provisions, Article 29, paragraph (4), item (i)), suppl-4141-79/art-29/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-1 - suppl-4141-79/art-29/par-4/item-5: 前各号 → 租税特別措置法 附則第二十九条第四項第三号 (Supplementary Provisions, Article 29, paragraph (4), item (iii)), suppl-4141-79/art-29/par-4/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-3 - suppl-4141-79/art-29/par-4/item-5: 前項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4141-79/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - suppl-4141-79/art-29/par-4/item-5: 前各号 → 租税特別措置法 附則第二十九条第四項第二号 (Supplementary Provisions, Article 29, paragraph (4), item (ii)), suppl-4141-79/art-29/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-2 - suppl-4141-79/art-29/par-4/item-5: 前各号 → 租税特別措置法 附則第二十九条第四項第四号 (Supplementary Provisions, Article 29, paragraph (4), item (iv)), suppl-4141-79/art-29/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-4 - suppl-4141-79/art-29/par-4/item-5: 前各号 → 租税特別措置法 附則第二十九条第四項第一号 (Supplementary Provisions, Article 29, paragraph (4), item (i)), suppl-4141-79/art-29/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-1 - suppl-4141-79/art-29/par-5: 第三項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4141-79/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - suppl-4141-79/art-29/par-6: 第三項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4141-79/art-29/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - suppl-4141-79/art-29/par-6: 前項 → 租税特別措置法 附則第二十九条第五項 (Supplementary Provisions, Article 29, paragraph (5)), suppl-4141-79/art-29/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-5 - suppl-4141-79/art-29/par-6: 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-4141-79/art-29/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4 - suppl-4141-79/art-31/par-1: 附則第二十五条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4141-79/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25 - suppl-4141-79/art-31/par-1: この条 → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4141-79/art-31 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-31 - suppl-4141-79/art-35/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-4141-79/art-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第十七項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-17 - 租税特別措置法 附則第二十三条第十九項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-19 - 租税特別措置法 附則第二十三条第二十一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-23/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-23/par-21 - 租税特別措置法 附則第二十四条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2 - 租税特別措置法 附則第二条第一項（法人税法等の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2/par-1 - 租税特別措置法 附則第二十四条第二項（資産の譲渡の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-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-2 - 租税特別措置法 附則第二十五条第一項（内国法人の特定外国子会社等に係る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-4141-79/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-25/par-1 - 租税特別措置法 附則第二十九条第一項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-1 - 租税特別措置法 附則第二十九条第三項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - 租税特別措置法 附則第二十九条第四項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4 - 租税特別措置法 附則第二十九条第四項第二号（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-2 - 租税特別措置法 附則第二十九条第四項第三号（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-3 - 租税特別措置法 附則第二十九条第四項第五号（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4/item-5 - 租税特別措置法 附則第二十九条第五項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-5 - 租税特別措置法 附則第二十九条第六項（連結法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-6 - 租税特別措置法 附則第三十一条第一項（連結法人の特定外国子会社等に係る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-4141-79/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-31/par-1 - 租税特別措置法 附則第三十五条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-35/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-20261007T211206-423, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-424, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-425, 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