# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条 (Supplementary Provisions, Article 84) - 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: 第八十四条 (Supplementary Provisions, Article 84)（個人の準備金に関する経過措置） — address `suppl-4181-10/art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-84 - 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. --- ### 第八十四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4181-10/art-84 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-84 **第一項** 施行日前に旧租税特別措置法第二十条の二第二項第二号ロに規定する政令で定めるところにより委託している信託財産に係る信託の契約を締結している同条第一項の表の第二号の上欄に掲げる個人の平成十八年以後の各年分の事業所得の金額の計算については、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「平成十九年三月三十一日」とあるのは、「同表の第二号の中欄に規定する廃棄物の最終処分の終了の日」とする。 suppl-4181-10/art-84/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-84/par-1 With regard to the calculation of the amount of business income for each year from 2006 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation who has concluded a trust contract pertaining to trust property entrusted before the Effective Date in the manner specified by the Cabinet Order prescribed in paragraph (2), item (ii), (b) of that Article, the provisions of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "the day on which the final disposal of waste prescribed in the middle column of item (ii) of that table is completed". machine translation, not official --- ## 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-20261007T211206-458, 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