# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十条 (Supplementary Provisions, Article 40)（組合事業に係る損失がある場合の課税の特例に関する経過措置） — address `suppl-4171-21/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十条（組合事業に係る損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Businesses caption: machine translation, not official suppl-4171-21/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40 **第一項** 新租税特別措置法第六十七条の十二の規定は、施行日以後に締結される組合契約（同条第三項第一号に規定する組合契約（平成十九年四月一日前に締結される航空法（昭和二十七年法律第二百三十一号）第百条第一項の許可に係る事業の用に供する航空機の賃貸に係るものを除く。）をいう。以下この項において同じ。）及び施行日以後に組合契約に係る新租税特別措置法第六十七条の十二第一項に規定する組合員（以下この項において「組合員」という。）たる地位の承継（施行日前に締結された組合契約に係る組合員たる地位の適格合併による承継その他の政令で定める承継を除く。）を受ける法人の当該承継に係る組合契約について適用する。 suppl-4171-21/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-1 The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation apply to partnership contracts (meaning partnership contracts prescribed in paragraph (3), item (i) of that Article (excluding those pertaining to the lease of aircraft to be used for a business pertaining to the permission under Article 100, paragraph (1) of the Civil Aeronautics Act (Act No. 231 of 1952) that are concluded before April 1, 2007); hereinafter the same applies in this paragraph) concluded on or after the Effective Date, and to the partnership contract pertaining to the succession of a corporation that, on or after the Effective Date, succeeds to the status of a partner prescribed in Article 67-12, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "partner" in this paragraph) pertaining to a partnership contract (excluding succession through a qualified merger to the status of a partner pertaining to a partnership contract concluded before the Effective Date and any other succession specified by Cabinet Order). machine translation, not official **第二項** 新租税特別措置法第六十七条の十三の規定は、附則第一条第七号に定める日以後に締結される新租税特別措置法第六十七条の十三第一項に規定する有限責任事業組合契約について適用する。 suppl-4171-21/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-2 The provisions of Article 67-13 of the New Act on Special Measures Concerning Taxation apply to limited liability business partnership agreements prescribed in Article 67-13, paragraph (1) of the New Act on Special Measures Concerning Taxation that are concluded on or after the date specified in Article 1, item (vii) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4171-21/art-40/par-1: 航空法（昭和二十七年法律第二百三十一号）第百条第一項 → e-Gov law 327AC0000000231, 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — not held in this collection - suppl-4171-21/art-40/par-1: この項 → 租税特別措置法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4171-21/art-40/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/par-1 - suppl-4171-21/art-40/par-2: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4171-21/art-1/par-1/item-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-7/sub-2 - 租税特別措置法 附則第四十条第一項（組合事業に係る損失がある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-4171-21/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-40/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-20261007T211206-450, 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