# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第一条 (Supplementary Provisions, Article 1)
- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4191-6/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1
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- 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.
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### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-6/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1
**第一項** この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 次に掲げる規定 平成十九年五月一日
suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1
the following provisions: May 1, 2007
machine translation, not official
**イからニまで** 略
suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ホ** 第十二条中租税特別措置法の目次の改正規定（「第二款 居住者の特定外国信託に係る所得の課税の特例（第四十条の七―第四十条の九）」を「／第二款 削除／第三款 特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例（第四十条の十―第四十条の十二）／」に改める部分、「第二款 内国法人の特定外国信託に係る所得の課税の特例（第六十六条の九の二―第六十六条の九の五）」を「／第二款 削除／第三款 特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例（第六十六条の九の六―第六十六条の九の九）／」に改める部分及び「第二款 連結法人の特定外国信託に係る所得の課税の特例（第六十八条の九十三の二―第六十八条の九十三の五）」を「／第二款 削除／第三款 特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例（第六十八条の九十三の六―第六十八条の九十三の九）／」に改める部分に限る。）、同法第三十七条の十第三項第一号の改正規定（「又は出資以外の」を「若しくは出資又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に、「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）、同項第二号の改正規定（「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）、同法第三十七条の十一の二第二項第三号の改正規定、同法第三十七条の十四の次に二条を加える改正規定、同法第二章第四節の二に一款を加える改正規定、同法第三章第七節の四に一款を加える改正規定、同法第六十八条の三の改正規定（「第六十八条の三」を「第六十八条の二の二」に改める部分に限る。）、同条を同法第六十八条の二の二とし、同条の次に二条を加える改正規定、同章第二十四節に一款を加える改正規定及び同法第六十八条の百九の次に一条を加える改正規定並びに附則第七十五条第二項及び第四項、第七十六条、第七十七条、第八十三条、第百一条、第百九条、第百十条、第百二十四条並びに第百二十八条の規定
suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents (Articles 40-7 to 40-9)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc. (Articles 40-10 to 40-12)/", the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Domestic Corporations (Articles 66-9-2 to 66-9-5)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc. (Articles 66-9-6 to 66-9-9)/" and the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Consolidated Corporations (Articles 68-93-2 to 68-93-5)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc. (Articles 68-93-6 to 68-93-9)/"), the provision amending Article 37-10, paragraph (3), item (i) of that Act (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the merging corporation, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares or contributions of that merging corporation (excluding its own shares or contributions held by that merging corporation; referred to as 'issued shares, etc.' in the following item), other than the shares or contributions of either one of them" and changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (ii) of that paragraph (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending Article 37-11-2, paragraph (2), item (iii) of that Act, the provision adding two Articles after Article 37-14 of that Act, the provision adding one Subsection to Chapter II, Section 4-2 of that Act, the provision adding one Subsection to Chapter III, Section 7-4 of that Act, the provision amending Article 68-3 of that Act (limited to the part changing "Article 68-3" to "Article 68-2-2"), the provision renumbering that Article as Article 68-2-2 of that Act and adding two Articles after that Article, the provision adding one Subsection to Section 24 of that Chapter and the provision adding one Article after Article 68-109 of that Act, and the provisions of Article 75, paragraphs (2) and (4), Article 76, Article 77, Article 83, Article 101, Article 109, Article 110, Article 124 and Article 128 of the Supplementary Provisions;
machine translation, not official
**二** 次に掲げる規定 平成十九年七月一日
suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2
the following provisions: July 1, 2007
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法第四十一条の十五の二第二項第一号の改正規定
suppl-4191-6/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2/sub-2
in Article 12, the provision amending Article 41-15-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**三** 略
suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-3
Omitted
machine translation, not official
**四** 次に掲げる規定 平成二十年一月一日
suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4
the following provisions: January 1, 2008
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法の目次の改正規定（「第八十四条の五」を「第八十四条の六」に改める部分に限る。）、同法第三条第三項の改正規定、同法第五条の二第四項の改正規定、同法第八条の二第五項の改正規定、同法第八条の五第四項の改正規定、同法第三十四条第三項の改正規定、同法第三十八条（見出しを含む。）の改正規定、同法第六十五条の三第二項の改正規定、同条第三項の改正規定、同法第六十八条の七十四第二項及び第三項の改正規定並びに同法第五章中第八十四条の五を第八十四条の六とし、第八十四条の四の次に一条を加える改正規定並びに附則第七十四条第五項、第七十八条、第九十七条第三項及び第百二十条第三項の規定
suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Article 84-5" to "Article 84-6"), the provision amending Article 3, paragraph (3) of that Act, the provision amending Article 5-2, paragraph (4) of that Act, the provision amending Article 8-2, paragraph (5) of that Act, the provision amending Article 8-5, paragraph (4) of that Act, the provision amending Article 34, paragraph (3) of that Act, the provision amending Article 38 of that Act (including its heading), the provision amending Article 65-3, paragraph (2) of that Act, the provision amending paragraph (3) of that Article, the provision amending Article 68-74, paragraphs (2) and (3) of that Act and the provision renumbering Article 84-5 as Article 84-6 and adding one Article after Article 84-4 in Chapter V of that Act, and the provisions of Article 74, paragraph (5), Article 78, Article 97, paragraph (3) and Article 120, paragraph (3) of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 平成二十年一月四日
suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5
the following provisions: January 4, 2008;
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法の目次の改正規定（「第九十七条」を「第九十七条・第九十八条」に改める部分に限る。）、同法第四十一条の十九の二の次に一条を加える改正規定及び同法第八章中第九十七条を第九十八条とし、同条の前に一条を加える改正規定並びに附則第八十六条の規定
suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Article 97" to "Articles 97 and 98"), the provision adding one Article after Article 41-19-2 of that Act and the provision renumbering Article 97 as Article 98 and adding one Article before that Article in Chapter VIII of that Act, and the provisions of Article 86 of the Supplementary Provisions;
machine translation, not official
**六** 次に掲げる規定 平成二十年四月一日
suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6
the following provisions: April 1, 2008
machine translation, not official
**イからハまで** 略
suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ニ** 第十二条中租税特別措置法第十条の二の改正規定、同法第十条の三（見出しを含む。）の改正規定、同法第十条の四の見出しの改正規定、同条第一項の改正規定（「及び第四項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第四項まで及び第七項において「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項を削る改正規定、同条第五項の改正規定、同項を同条第四項とする改正規定、同条第六項の改正規定、同項を同条第五項とする改正規定、同項の次に一項を加える改正規定、同条第七項の改正規定、同条第八項の改正規定、同条第九項の改正規定、同条第十項の改正規定、同条第十一項から第十四項までを削る改正規定、同法第十条の五（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第十条の六（見出しを含む。）の改正規定、同法第十一条第一項の改正規定、同法第十一条の二第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第十一条の三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十一条の四第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十一条の七第一項の改正規定（同項第二号に係る部分を除く。）、同法第十二条第一項の改正規定（「供したとき」の下に「（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）」を加える部分に限る。）、同法第十二条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同法第十二条の三第三項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第十三条第一項の改正規定（「建設したもの（」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。）、同条第三項の改正規定、同法第十三条の二第一項の改正規定（「附属設備（」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。）、同法第十四条第一項の改正規定（「第五項」を「第三項」に改める部分を除く。）、同条第二項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第十四条の二第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十五条第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第二十八条の三第二項の改正規定、同法第三十三条第一項の改正規定、同法第三十七条第一項の改正規定（「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）、同法第三十七条の五第一項の改正規定（「又は交換」を「、交換又は所有権移転外リース取引」に改める部分に限る。）、同法第四十二条の四の改正規定（同条第十一項及び第十四項に係る部分を除く。）、同法第四十二条の五の改正規定（同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の六（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の七の見出しの改正規定、同条第一項の改正規定（「及び第三項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第三項までにおいて「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定（「又は第五号」を削り、「、政令で定める法人を」を「政令で定める法人を、同項第四号に掲げる法人にあつては同号に規定する大規模法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。）、同条第三項を削る改正規定、同条第四項の改正規定、同項を同条第三項とする改正規定、同条第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第四項とする改正規定、同条第六項を削る改正規定、同条第七項の改正規定、同項を同条第五項とし、同項の次に一項を加える改正規定、同条第八項を同条第七項とする改正規定、同条第九項の改正規定、同項を同条第八項とする改正規定、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第九項とする改正規定、同条第十一項の改正規定、同項を同条第十項とする改正規定、同条第十二項の改正規定、同項を同条第十一項とし、同項の次に一項を加える改正規定、同条第十三項を削る改正規定、同法第四十二条の九第一項の改正規定（「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第四項の改正規定、同法第四十二条の十（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の十一（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の十二第一項の改正規定、同法第四十三条第一項の改正規定、同法第四十三条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十三条の三第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第四十四条の三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条の四第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条の七第一項の改正規定（同項第二号に係る部分を除く。）、同法第四十五条第一項の改正規定（「供したとき」の下に「（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十五条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同条第四項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第四十六条第一項の改正規定（「附属設備」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同法第四十六条の二第一項の改正規定（「建設したもの」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同条第二項の改正規定、同法第四十七条第一項の改正規定、同条第三項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第四十七条の二第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十八条第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十二条第一項の改正規定（「第九十二条」を「第九十二条第一項」に改める部分を除く。）、同条第六項第二号の改正規定、同法第六十二条の三第一項の改正規定、同条第八項の改正規定（「第四項第十一号から第十六号まで」を「第四項第十二号から第十七号まで」に改める部分を除く。）、同条第十一項第二号の改正規定、同法第六十三条第一項の改正規定、同法第六十四条第一項の改正規定、同法第六十五条の七第十五項第二号の改正規定（「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）、同法第六十七条の四第二項の改正規定、同法第六十八条の九の改正規定（同条第十一項に係る部分及び同条第十四項に係る部分を除く。）、同法第六十八条の十の改正規定（同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十一（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十二の見出しの改正規定、同条第一項の改正規定（「及び第三項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第三項までにおいて「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定（「又は第五号」を削り、「、政令で定める連結法人を」を「政令で定める連結法人を、同項第四号に掲げる連結法人にあつては同号に規定する大規模連結法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。）、同条第三項を削る改正規定、同条第四項の改正規定、同項を同条第三項とする改正規定、同条第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第四項とする改正規定、同条第六項を削る改正規定、同条第七項の改正規定、同項を同条第五項とし、同項の次に一項を加える改正規定、同条第八項の改正規定、同項を同条第七項とし、同条第九項を同条第八項とする改正規定、同条第十項の改正規定、同項を同条第九項とする改正規定、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同項を同条第十項とする改正規定、同条第十二項の改正規定、同項を同条第十一項とする改正規定、同条第十三項の改正規定、同項を同条第十二項とし、同項の次に一項を加える改正規定、同条第十四項を削る改正規定、同法第六十八条の十三第一項の改正規定（「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第四項の改正規定、同法第六十八条の十四（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十五（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十六第一項の改正規定、同法第六十八条の十七第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の十八第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の十九第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第六十八条の二十一第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十六第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該再商品化設備等をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十七第一項の改正規定、同法第六十八条の二十九第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同条第四項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第六十八条の三十第一項の改正規定（「附属設備」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同法第六十八条の三十一第一項の改正規定（「建設したもの」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同条第二項の改正規定、同法第六十八条の三十四第一項の改正規定、同条第三項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の三十五第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の三十六第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の六十七の改正規定、同法第六十八条の六十八第一項の改正規定、同条第八項の改正規定（「同条第四項第十一号から第十六号まで」を「同条第四項第十二号から第十七号まで」に改める部分を除く。）、同条第十一項第二号の改正規定、同法第六十八条の六十九第一項の改正規定、同法第六十八条の七十第一項の改正規定、同法第六十八条の七十八第十五項第二号の改正規定（「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）及び同法第六十八条の百二第二項の改正規定並びに附則第六十五条、第六十六条、第六十七条第四項、第六十八条、第六十九条、第七十条第一項、第八項、第十三項及び第十六項、第七十二条、第七十四条第三項、第十三項及び第十四項、第八十八条、第八十九条、第九十条第六項、第九十一条、第九十二条、第九十三条第一項、第十一項、第十六項及び第十九項、第九十七条第一項及び第七項、第百四条、第百十二条、第百十三条、第百十四条第六項、第百十五条、第百十六条、第百十七条第一項、第十一項、第十六項及び第十九項、第百二十条第一項及び第七項並びに第百二十六条の規定
suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2
in Article 12, the provision amending Article 10-2 of the Act on Special Measures Concerning Taxation, the provision amending Article 10-3 of that Act (including its heading), the provision amending the heading of Article 10-4 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (4)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (4) and in paragraph (7)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article, the provision amending paragraph (3) of that Article, the provision deleting paragraph (4) of that Article, the provision amending paragraph (5) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision amending paragraph (6) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article, the provision adding one paragraph after that paragraph, the provision amending paragraph (7) of that Article, the provision amending paragraph (8) of that Article, the provision amending paragraph (9) of that Article, the provision amending paragraph (10) of that Article, the provision deleting paragraphs (11) through (14) of that Article, the provision amending Article 10-5 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article), the provision amending Article 10-6 of that Act (including its heading), the provision amending Article 11, paragraph (1) of that Act, the provision amending Article 11-2, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 11-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 11-4, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending Article 11-7, paragraph (1) of that Act (excluding the part concerning item (ii) of that paragraph), the provision amending Article 12, paragraph (1) of that Act (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending Article 12-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending Article 12-3, paragraph (3) of that Act (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 13, paragraph (1) of that Act (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "constructed ("), the provision amending paragraph (3) of that Article, the provision amending Article 13-2, paragraph (1) of that Act (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "associated facilities ("), the provision amending Article 14, paragraph (1) of that Act (excluding the part changing "paragraph (5)" to "paragraph (3)"), the provision amending paragraph (2) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 14-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 15, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 28-3, paragraph (2) of that Act, the provision amending Article 33, paragraph (1) of that Act, the provision amending Article 37, paragraph (1) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through exchange"), the provision amending Article 37-5, paragraph (1) of that Act (limited to the part changing "or exchange" to ", exchange or lease transaction without transfer of ownership"), the provision amending Article 42-4 of that Act (excluding the part concerning paragraphs (11) and (14) of that Article), the provision amending Article 42-5 of that Act (excluding the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending the heading of Article 42-7 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (3)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (3)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article (excluding the part deleting "or item (v)" and changing ", corporations specified by Cabinet Order" to "corporations specified by Cabinet Order, and, for corporations listed in item (iv) of that paragraph, large-scale corporations prescribed in that item, respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting paragraph (3) of that Article, the provision amending paragraph (4) of that Article, the provision renumbering that paragraph as paragraph (3) of that Article, the provision amending paragraph (5) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (4) of that Article, the provision deleting paragraph (6) of that Article, the provision amending paragraph (7) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after that paragraph, the provision renumbering paragraph (8) of that Article as paragraph (7) of that Article, the provision amending paragraph (9) of that Article, the provision renumbering that paragraph as paragraph (8) of that Article, the provision amending paragraph (10) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (9) of that Article, the provision amending paragraph (11) of that Article, the provision renumbering that paragraph as paragraph (10) of that Article, the provision amending paragraph (12) of that Article, the provision renumbering that paragraph as paragraph (11) of that Article and adding one paragraph after that paragraph, the provision deleting paragraph (13) of that Article, the provision amending Article 42-9, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending paragraph (4) of that Article, the provision amending Article 42-10 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article, the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending Article 42-11 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending Article 42-12, paragraph (1) of that Act, the provision amending Article 43, paragraph (1) of that Act, the provision amending Article 43-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending Article 43-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending Article 44, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 44-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 44-4, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending Article 44-7, paragraph (1) of that Act (excluding the part concerning item (ii) of that paragraph), the provision amending Article 45, paragraph (1) of that Act (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending Article 45-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending paragraph (4) of that Article (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 46, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending Article 46-2, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending paragraph (2) of that Article, the provision amending Article 47, paragraph (1) of that Act, the provision amending paragraph (3) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 47-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 48, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 62, paragraph (1) of that Act (excluding the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending paragraph (6), item (ii) of that Article, the provision amending Article 62-3, paragraph (1) of that Act, the provision amending paragraph (8) of that Article (excluding the part changing "paragraph (4), items (xi) through (xvi)" to "paragraph (4), items (xii) through (xvii)"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 63, paragraph (1) of that Act, the provision amending Article 64, paragraph (1) of that Act, the provision amending Article 65-7, paragraph (15), item (ii) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through"), the provision amending Article 67-4, paragraph (2) of that Act, the provision amending Article 68-9 of that Act (excluding the part concerning paragraph (11) of that Article and the part concerning paragraph (14) of that Article), the provision amending Article 68-10 of that Act (excluding the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending the heading of Article 68-12 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (3)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (3)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article (excluding the part deleting "or item (v)" and changing ", consolidated corporations specified by Cabinet Order" to "consolidated corporations specified by Cabinet Order, and, for consolidated corporations listed in item (iv) of that paragraph, large-scale consolidated corporations prescribed in that item, respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting paragraph (3) of that Article, the provision amending paragraph (4) of that Article, the provision renumbering that paragraph as paragraph (3) of that Article, the provision amending paragraph (5) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (4) of that Article, the provision deleting paragraph (6) of that Article, the provision amending paragraph (7) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after that paragraph, the provision amending paragraph (8) of that Article, the provision renumbering that paragraph as paragraph (7) of that Article and renumbering paragraph (9) of that Article as paragraph (8) of that Article, the provision amending paragraph (10) of that Article, the provision renumbering that paragraph as paragraph (9) of that Article, the provision amending paragraph (11) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision renumbering that paragraph as paragraph (10) of that Article, the provision amending paragraph (12) of that Article, the provision renumbering that paragraph as paragraph (11) of that Article, the provision amending paragraph (13) of that Article, the provision renumbering that paragraph as paragraph (12) of that Article and adding one paragraph after that paragraph, the provision deleting paragraph (14) of that Article, the provision amending Article 68-13, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending paragraph (4) of that Article, the provision amending Article 68-14 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article, the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending Article 68-15 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending Article 68-15-2, paragraph (1) of that Act, the provision amending Article 68-16, paragraph (1) of that Act, the provision amending Article 68-17, paragraph (1) of that Act (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending Article 68-18, paragraph (1) of that Act (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending Article 68-19, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 68-21, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 68-23, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 68-26, paragraph (1) of that Act (limited to the part adding "(excluding the case where that recycling equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending Article 68-27, paragraph (1) of that Act, the provision amending Article 68-29, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending paragraph (4) of that Article (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 68-30, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending Article 68-31, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending paragraph (2) of that Article, the provision amending Article 68-34, paragraph (1) of that Act, the provision amending paragraph (3) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 68-35, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 68-36, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 68-67 of that Act, the provision amending Article 68-68, paragraph (1) of that Act, the provision amending paragraph (8) of that Article (excluding the part changing "paragraph (4), items (xi) through (xvi) of that Article" to "paragraph (4), items (xii) through (xvii) of that Article"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 68-69, paragraph (1) of that Act, the provision amending Article 68-70, paragraph (1) of that Act, the provision amending Article 68-78, paragraph (15), item (ii) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through") and the provision amending Article 68-102, paragraph (2) of that Act, and the provisions of Article 65, Article 66, Article 67, paragraph (4), Article 68, Article 69, Article 70, paragraphs (1), (8), (13) and (16), Article 72, Article 74, paragraphs (3), (13) and (14), Article 88, Article 89, Article 90, paragraph (6), Article 91, Article 92, Article 93, paragraphs (1), (11), (16) and (19), Article 97, paragraphs (1) and (7), Article 104, Article 112, Article 113, Article 114, paragraph (6), Article 115, Article 116, Article 117, paragraphs (1), (11), (16) and (19), Article 120, paragraphs (1) and (7) and Article 126 of the Supplementary Provisions;
machine translation, not official
**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
machine translation, not official
**イからヌまで** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ル** 第十二条中租税特別措置法の目次の改正規定（「第一条・第二条」を「第一条―第二条の二」に改める部分及び「第八十六条の六」を「第八十六条の五」に改める部分に限る。）、同法第二条の改正規定、同法第一章中同条の次に一条を加える改正規定、同法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分に限る。）、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分に限る。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第五項の改正規定、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分を除く。）、同条第三項の改正規定、同法第九条の二第四項の改正規定、同法第九条の四第一項の改正規定（「、特定目的信託」を「若しくは特定受益証券発行信託の受益権、社債的受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条に一項を加える改正規定、同法第九条の五の次に一条を加える改正規定、同法第九条の七第一項の改正規定、同法第二十八条の四の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、同法第三十七条の十第二項第六号の改正規定、同条第三項第一号の改正規定（「法人の合併」の下に「（法人課税信託に係る信託の併合を含む。以下この号において同じ。）」を加える部分及び「合併法人」の下に「（信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）」を加える部分に限る。）、同項第二号の改正規定（「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分を除く。）、同項第三号の改正規定、同条第四項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分及び同項第四号に係る部分に限る。）、同法第三十七条の十四第一項第三号の改正規定、同法第三十九条第一項の改正規定、同法第四十条の四第二項第三号の改正規定（「株式等」を「株式等の数」に改める部分を除く。）、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第四十条の五の改正規定、同法第二章第四節の二第二款の改正規定、同法第四十一条の四の二（見出しを含む。）の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十一項第四号及び第七号並びに第十四項の改正規定、同法第四十二条の五の改正規定（同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の六第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の七第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の九第三項の改正規定、同条第六項の改正規定、同法第四十二条の十第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の十一第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第五十二条の二第二項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第五十二条の三第二項の改正規定、同条第十二項の改正規定、同法第六十二条第一項の改正規定（「第九十二条」を「第九十二条第一項」に改める部分に限る。）、同法第六十二条の三第二項第一号イの改正規定、同号ロの改正規定（同号ロ（２）中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、同条第三項の改正規定、同法第六十五条の七第十五項第一号の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六第二項第三号の改正規定（「株式等」を「株式等の数」に改める部分を除く。）、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第六十六条の八第一項の改正規定、同条第五項の改正規定、同法第三章第七節の四第二款の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十二の前の見出しの改正規定、同条の改正規定、同法第六十七条の十三第三項の改正規定、同法第六十八条の三の二を削る改正規定、同法第六十八条の三の三（見出しを含む。）の改正規定（同条第一項第一号に係る部分を除く。）、同条を同法第六十八条の三の二とする改正規定、同法第六十八条の三の四（見出しを含む。）の改正規定（同条第一項第一号に係る部分を除く。）、同条を同法第六十八条の三の三とし、同条の次に一条を加える改正規定、同法第六十八条の三の五から第六十八条の三の十四までを削る改正規定、同法第六十八条の四の改正規定、同法第六十八条の九第十一項第四号及び第八号の改正規定、同条第十四項の改正規定、同法第六十八条の十の改正規定（同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十一第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十二第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十三第三項の改正規定、同条第七項の改正規定、同法第六十八条の十四第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十五第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の四十第二項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第三項の改正規定、同法第六十八条の四十一第二項の改正規定、同条第九項及び第十二項の改正規定、同法第六十八条の六十八第二項第一号ロの改正規定、同法第六十八条の七十八第十五項第一号の改正規定、同法第六十八条の八十八第五項の改正規定、同条第十四項の改正規定、同法第六十八条の九十第四項第一号の改正規定、同条第五項の改正規定、同条に二項を加える改正規定、同法第六十八条の九十二第一項の改正規定、同条第五項の改正規定、同章第二十四節第二款の改正規定、同法第六十八条の百五の二の前の見出しの改正規定、同条の改正規定、同法第六十八条の百五の三第三項の改正規定、同法第六十八条の百九第二項の改正規定、同法第六十八条の百十の改正規定、同法第六十八条の百十一の改正規定、同法第七十条第三項の改正規定、同法第八十六条の四及び第八十六条の五を削る改正規定、同法第八十六条の六第一項の改正規定、同法第六章第一節中同条を第八十六条の四とし、同条の次に一条を加える改正規定並びに同法第九十条の十第三項の改正規定並びに附則第五十七条、第五十九条、第六十一条から第六十四条まで、第七十四条第二項、第七十五条第一項、第三項及び第五項から第八項まで、第八十一条第二項、第八十二条、第八十四条、第九十九条第二項、第百条、第百五条、第百十一条、第百二十二条第二項、第百二十三条、第百二十七条、第百二十九条、第百三十条、第百三十三条並びに第百三十九条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分に限る。）及び同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分に限る。）
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Articles 1 and 2" to "Articles 1 to 2-2" and the part changing "Article 86-6" to "Article 86-5"), the provision amending Article 2 of that Act, the provision adding one Article after that Article in Chapter I of that Act, the provision amending Article 3-2 of that Act (limited to the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (5) of that Act, the provision amending Article 6, paragraph (3) of that Act, the provision amending Article 8-2, paragraph (1) of that Act (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (5) of that Article, the provision amending Article 9, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending paragraph (3) of that Article, the provision amending Article 9-2, paragraph (4) of that Act, the provision amending Article 9-4, paragraph (1) of that Act (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in specified trusts that issue beneficiary certificates, bond-type beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (3) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision adding one paragraph after paragraph (2) of that Article, the provision adding one paragraph to that Article, the provision adding one Article after Article 9-5 of that Act, the provision amending Article 9-7, paragraph (1) of that Act, the provision amending Article 28-4 of that Act, the provision amending Article 32, paragraph (2) of that Act (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10, paragraph (2), item (vi) of that Act, the provision amending paragraph (3), item (i) of that Article (limited to the part adding "(including a merger of trusts related to a trust subject to corporate taxation; the same applies hereinafter in this item)" after "merger of a corporation" and the part adding "(including a Trust Corporation prescribed in Article 6-3 of the Income Tax Act related to a trust subject to corporate taxation that is a new trust resulting from a merger of trusts)" after "merging corporation"), the provision amending item (ii) of that paragraph (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (iii) of that paragraph, the provision amending paragraph (4) of that Article, the provision amending Article 37-11, paragraph (1) of that Act (limited to the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock investment trusts prescribed in Article 3-2)" after "securities investment trusts for shares and similar interests" in that paragraph and the part concerning item (iv) of that paragraph), the provision amending Article 37-14, paragraph (1), item (iii) of that Act, the provision amending Article 39, paragraph (1) of that Act, the provision amending Article 40-4, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 40-5 of that Act, the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending Article 41-4-2 of that Act (including its heading), the provision amending Article 41-9, paragraph (4) of that Act, the provision amending Article 41-12, paragraph (4) of that Act, the provision amending Article 42-4, paragraph (11), items (iv) and (vii) and paragraph (14) of that Act, the provision amending Article 42-5 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-7, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-9, paragraph (3) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 42-10, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-2, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-3, paragraph (2) of that Act, the provision amending paragraph (12) of that Article, the provision amending Article 62, paragraph (1) of that Act (limited to the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending Article 62-3, paragraph (2), item (i), (a) of that Act, the provision amending (b) of that item (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in (b)(2) of that item), the provision amending paragraph (3) of that Article, the provision amending Article 65-7, paragraph (15), item (i) of that Act, the provision amending Article 66-4, paragraph (6) of that Act, the provision amending Article 66-6, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 66-8, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending Article 67-6, paragraph (1) of that Act, the provision amending the heading preceding Article 67-12 of that Act, the provision amending that Article, the provision amending Article 67-13, paragraph (3) of that Act, the provision deleting Article 68-3-2 of that Act, the provision amending Article 68-3-3 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-2 of that Act, the provision amending Article 68-3-4 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-3 of that Act and adding one Article after that Article, the provision deleting Articles 68-3-5 through 68-3-14 of that Act, the provision amending Article 68-4 of that Act, the provision amending Article 68-9, paragraph (11), items (iv) and (viii) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-10 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-12, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-13, paragraph (3) of that Act, the provision amending paragraph (7) of that Article, the provision amending Article 68-14, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-15, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-40, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (3) of that Article, the provision amending Article 68-41, paragraph (2) of that Act, the provision amending paragraphs (9) and (12) of that Article, the provision amending Article 68-68, paragraph (2), item (i), (b) of that Act, the provision amending Article 68-78, paragraph (15), item (i) of that Act, the provision amending Article 68-88, paragraph (5) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-90, paragraph (4), item (i) of that Act, the provision amending paragraph (5) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 68-92, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding Article 68-105-2 of that Act, the provision amending that Article, the provision amending Article 68-105-3, paragraph (3) of that Act, the provision amending Article 68-109, paragraph (2) of that Act, the provision amending Article 68-110 of that Act, the provision amending Article 68-111 of that Act, the provision amending Article 70, paragraph (3) of that Act, the provision deleting Articles 86-4 and 86-5 of that Act, the provision amending Article 86-6, paragraph (1) of that Act, the provision renumbering that Article as Article 86-4 and adding one Article after that Article in Chapter VI, Section 1 of that Act and the provision amending Article 90-10, paragraph (3) of that Act, and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and Article 139 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending paragraph (5) of that Article (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'");
machine translation, not official
**八** 次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
machine translation, not official
**イからホまで** 略
suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ヘ** 第十二条中租税特別措置法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分を除く。）、同法第三条の三第一項の改正規定、同条第六項の改正規定、同法第四条第一項の改正規定、同法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分に限る。）、同法第五条の二第二項の改正規定（「振替国債」の下に「及び振替地方債」を加える部分を除く。）、同条第五項第七号の改正規定、同条第十四項第一号の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、同法第六条第八項の改正規定、同条第九項第二号ロの改正規定、同法第八条の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分を除く。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第八条の五の改正規定（同条第四項に係る部分を除く。）、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分に限る。）、同法第九条の三第一項の改正規定、同法第九条の四第一項第一号の改正規定、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第九条の五（見出しを含む。）の改正規定、同法第九条の六第一項の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第二十九条の二の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第三十七条の十の改正規定（同条第一項に係る部分、同条第二項に係る部分（同項第六号に係る部分を除く。）及び同条第三項第四号に係る部分に限る。）、同法第三十七条の十の二第一項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分並びに同項第四号中「第四項」を「第四項各号」に改め、同項第七号を同項第八号とし、同項第六号を同項第七号とし、同項第五号中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第六号とし、同項第四号の次に一号を加える部分を除く。）、同法第三十七条の十一の三の改正規定（同条第一項に係る部分、同条第三項第一号中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び同項第二号中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。）、同法第三十七条の十一の四の改正規定（同条第二項に係る部分及び同条第五項に係る部分を除く。）、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二第一項の改正規定、同法第三十七条の十三の三第一項の改正規定（同項中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第三十七条の十四第一項の改正規定（同項第三号中「第四項」を「第四項各号」に改め、同項第六号を同項第七号とし、同項第五号を同項第六号とし、同項第四号中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第三十七条の十五の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第九項の改正規定、同法第四十一条の十四の改正規定、同法第四十二条の二第四項第二号イの改正規定、同法第六十二条の三第二項第一号ロ（２）の改正規定（「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第六十七条の十四第一項第一号の改正規定、同項第二号ホの改正規定、同法第六十七条の十五第一項の改正規定、同条第二項の改正規定、同条第三項の表第二条第十号の項の改正規定、同条第四項の表第五十七条の十第一項の項の改正規定、同法第六十八条の三の三第一項第一号の改正規定、同法第六十八条の三の四第一項第一号の改正規定、同法第六十九条の五第二項第一号の改正規定、同項第三号及び第五号の改正規定、同法第八十三条の三の改正規定並びに同法第九十一条の四の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）並びに附則第八十五条及び第百三十四条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。）、同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分を除く。）、同法附則第十条第二項の改正規定及び同条第十五項に後段として次のように加える改正規定
suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-2
in Article 12, the provision amending Article 3-2 of the Act on Special Measures Concerning Taxation (excluding the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (1) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 4, paragraph (1) of that Act, the provision amending Article 4-2, paragraph (1) of that Act (limited to the part changing "securities companies" to "financial instruments business operators"), the provision amending Article 5-2, paragraph (2) of that Act (excluding the part adding "and book-entry local government bonds" after "book-entry government bonds"), the provision amending paragraph (5), item (vii) of that Article, the provision amending paragraph (14), item (i) of that Article (limited to the part changing "securities companies, etc." to "financial instruments business operators, etc."), the provision amending Article 6, paragraph (8) of that Act, the provision amending paragraph (9), item (ii), (b) of that Article, the provision amending Article 8 of that Act, the provision amending Article 8-2, paragraph (1) of that Act (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 8-5 of that Act (excluding the part concerning paragraph (4) of that Article), the provision amending Article 9, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending Article 9-3, paragraph (1) of that Act, the provision amending Article 9-4, paragraph (1), item (i) of that Act, the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 9-5 of that Act (including its heading), the provision amending Article 9-6, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending Article 29-2 of that Act, the provision amending Article 32, paragraph (2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10 of that Act (limited to the part concerning paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part concerning item (vi) of that paragraph) and the part concerning paragraph (3), item (iv) of that Article), the provision amending Article 37-10-2, paragraph (1) of that Act, the provision amending Article 37-11, paragraph (1) of that Act (excluding the part changing "December 31, 2007" to "December 31, 2008" in that paragraph, the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock investment trusts prescribed in Article 3-2)" after "securities investment trusts for shares and similar interests", and the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iv) of that paragraph, renumbering item (vii) of that paragraph as item (viii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in item (v) of that paragraph and renumbering that item as item (vi) of that paragraph, and adding one item after item (iv) of that paragraph), the provision amending Article 37-11-3 of that Act (excluding the part concerning paragraph (1) of that Article, the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in paragraph (3), item (i) of that Article, and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in item (ii) of that paragraph), the provision amending Article 37-11-4 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (5) of that Article), the provision amending Article 37-13, paragraph (1), item (iii) of that Act, the provision amending Article 37-13-2, paragraph (1) of that Act, the provision amending Article 37-13-3, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009" in that paragraph), the provision amending Article 37-14, paragraph (1) of that Act (excluding the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, renumbering item (v) of that paragraph as item (vi) of that paragraph, adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in item (iv) of that paragraph and renumbering that item as item (v) of that paragraph, and adding one item after item (iii) of that paragraph), the provision amending Article 37-15 of that Act, the provision amending Article 41-9, paragraph (2) of that Act, the provision amending Article 41-12, paragraph (9) of that Act, the provision amending Article 41-14 of that Act, the provision amending Article 42-2, paragraph (4), item (ii), (a) of that Act, the provision amending Article 62-3, paragraph (2), item (i), (b)(2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 67-14, paragraph (1), item (i) of that Act, the provision amending item (ii), (e) of that paragraph, the provision amending Article 67-15, paragraph (1) of that Act, the provision amending paragraph (2) of that Article, the provision amending the row for Article 2, item (x) in the table in paragraph (3) of that Article, the provision amending the row for Article 57-10, paragraph (1) in the table in paragraph (4) of that Article, the provision amending Article 68-3-3, paragraph (1), item (i) of that Act, the provision amending Article 68-3-4, paragraph (1), item (i) of that Act, the provision amending Article 69-5, paragraph (2), item (i) of that Act, the provision amending items (iii) and (v) of that paragraph, the provision amending Article 83-3 of that Act and the provision amending Article 91-4 of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and 134 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending paragraph (5) of that Article (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'"), the provision amending Article 10, paragraph (2) of the Supplementary Provisions of that Act and the provision adding the following as the second sentence of paragraph (15) of that Article;
machine translation, not official
**九** 略
suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-9
Omitted
machine translation, not official
**十** 第十二条中租税特別措置法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分を除く。）、同法第四条の三第一項の改正規定、同法第二十九条第三項の改正規定（「第九条第一項第一号」を「第九条第一項」に改める部分に限る。）、同法第二十九条の三の改正規定及び同法第四十一条の七の改正規定並びに附則第七十三条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第十条第五項に後段として次のように加える改正規定及び同条第八項に後段として次のように加える改正規定 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日
suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-10
in Article 12, the provision amending Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part changing "securities companies" to "financial instruments business operators"), the provision amending Article 4-3, paragraph (1) of that Act, the provision amending Article 29, paragraph (3) of that Act (limited to the part changing "Article 9, paragraph (1), item (i)" to "Article 9, paragraph (1)"), the provision amending Article 29-3 of that Act and the provision amending Article 41-7 of that Act, and the provisions of Article 73 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision adding the following as the second sentence of Article 10, paragraph (5) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. and the provision adding the following as the second sentence of paragraph (8) of that Article: the date on which the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) comes into effect;
machine translation, not official
**十一** 第十二条中租税特別措置法第十条の四第一項の改正規定（同項第六号の次に一号を加える部分に限る。）、同法第四十二条の七第一項の改正規定（同項第六号の次に一号を加える部分に限る。）及び同法第六十八条の十二第一項の改正規定（同項第六号の次に一号を加える部分に限る。）並びに附則第六十七条第三項、第九十条第五項及び第百十四条第五項の規定 中小企業による地域産業資源を活用した事業活動の促進に関する法律（平成十九年法律第三十九号）の施行の日
suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
in Article 12, the provision amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (vi) of that paragraph), the provision amending Article 42-7, paragraph (1) of that Act (limited to the part adding one item after item (vi) of that paragraph) and the provision amending Article 68-12, paragraph (1) of that Act (limited to the part adding one item after item (vi) of that paragraph), and the provisions of Article 67, paragraph (3), Article 90, paragraph (5) and Article 114, paragraph (5) of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Small and Medium Sized Enterprises Utilizing Resources Derived from Local Industries (Act No. 39 of 2007) comes into effect;
machine translation, not official
**十二** 第十二条中租税特別措置法第十一条の五の改正規定、同法第三十四条の二第二項第十二号イの改正規定、同法第四十四条の二の改正規定及び同法第六十八条の二十の改正規定並びに附則第七十条第四項、第九十三条第四項及び第百十七条第四項の規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律（平成十九年法律第四十号）の施行の日
suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
in Article 12, the provision amending Article 11-5 of the Act on Special Measures Concerning Taxation, the provision amending Article 34-2, paragraph (2), item (xii), (a) of that Act, the provision amending Article 44-2 of that Act and the provision amending Article 68-20 of that Act, and the provisions of Article 70, paragraph (4), Article 93, paragraph (4) and Article 117, paragraph (4) of the Supplementary Provisions: the date on which the Act on the Formation and Revitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 40 of 2007) comes into effect;
machine translation, not official
**十三** 第十二条中租税特別措置法第十一条の七第一項第二号の改正規定及び同法第四十四条の七第一項第二号の改正規定並びに附則第七十条第七項、第九十三条第十項及び第百十七条第十項の規定 食品循環資源の再生利用等の促進に関する法律の一部を改正する法律（平成十九年法律第八十三号）の施行の日
suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
in Article 12, the provision amending Article 11-7, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and the provision amending Article 44-7, paragraph (1), item (ii) of that Act, and the provisions of Article 70, paragraph (7), Article 93, paragraph (10) and Article 117, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Recycling and Related Activities for the Treatment of Cyclical Food Resources (Act No. 83 of 2007) comes into effect;
machine translation, not official
**十四** 第十二条中租税特別措置法第三十一条の二の改正規定（同条第四項に係る部分を除く。）、同法第三十四条の二の改正規定（同条第二項第八号に係る部分、同項第二十四号を同項第二十五号とし、同項第二十号から第二十三号までを一号ずつ繰り下げる部分、同項第十九号を同項第二十号とし、同項第十八号を同項第十九号とし、同項第十三号から第十七号までを一号ずつ繰り下げる部分、同項第十二号を同項第十三号とし、同項第十一号を同項第十二号とし、同項第十号の次に一号を加える部分及び同条第三項に係る部分に限る。）、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分を除く。）、同条第三項及び第四項並びに同法第三十七条の四の改正規定（「第十五号」を「第十六号」に改める部分に限る。）、同法第三十七条の五の改正規定（同条第二項の表第三十七条第四項の項中「第十五号」を「第十六号」に改める部分に限る。）、同法第六十二条の三第四項の改正規定、同条第五項の改正規定、同条第七項の改正規定、同条第八項の改正規定（「第四項第十一号から第十六号まで」を「第四項第十二号から第十七号まで」に改める部分に限る。）、同法第六十五条の四の改正規定（同条第一項第八号に係る部分、同項第二十四号を同項第二十五号とし、同項第二十号から第二十三号までを一号ずつ繰り下げる部分、同項第十九号を同項第二十号とし、同項第十八号を同項第十九号とし、同項第十一号から第十七号までを一号ずつ繰り下げ、同項第十号の次に一号を加える部分並びに同条第二項及び第三項に係る部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同条第四項、第九項及び第十二項の改正規定、同条第十五項第二号の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十五条の八の改正規定（同条第一項中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十八条の六十八第七項の改正規定、同条第八項の改正規定（「同条第四項第十一号から第十六号まで」を「同条第四項第十二号から第十七号まで」に改める部分に限る。）、同法第六十八条の七十五第二項及び第三項の改正規定、同法第六十八条の七十六第一項の改正規定、同法第六十八条の七十八第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同条第四項、第九項及び第十二項の改正規定、同条第十五項第二号の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十八条の七十九の改正規定（同条第一項中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同法第六十八条の八十の改正規定（「第十六号」を「第十七号」に改める部分に限る。）並びに同法第九十七条の表の改正規定並びに附則第七十四条第一項、第六項及び第十二項、第九十七条第四項及び第六項、第百二十条第四項及び第六項並びに第百三十八条の規定 都市再生特別措置法等の一部を改正する法律（平成十九年法律第十九号）の施行の日
suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
in Article 12, the provision amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (4) of that Article), the provision amending Article 34-2 of that Act (limited to the part concerning paragraph (2), item (viii) of that Article, the part renumbering item (xxiv) of that paragraph as item (xxv) of that paragraph and moving down items (xx) through (xxiii) of that paragraph by one item each, the part renumbering item (xix) of that paragraph as item (xx) of that paragraph, renumbering item (xviii) of that paragraph as item (xix) of that paragraph and moving down items (xiii) through (xvii) of that paragraph by one item each, the part renumbering item (xii) of that paragraph as item (xiii) of that paragraph, renumbering item (xi) of that paragraph as item (xii) of that paragraph and adding one item after item (x) of that paragraph, and the part concerning paragraph (3) of that Article), the provision amending Article 34-3, paragraph (2) of that Act, the provision amending Article 37, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" and the part adding ", those by lease transactions without transfer of ownership" after "those by exchange"), the provision amending paragraphs (3) and (4) of that Article and Article 37-4 of that Act (limited to the part changing "item (xv)" to "item (xvi)"), the provision amending Article 37-5 of that Act (limited to the part changing "item (xv)" to "item (xvi)" in the row for Article 37, paragraph (4) in the table in paragraph (2) of that Article), the provision amending Article 62-3, paragraph (4) of that Act, the provision amending paragraph (5) of that Article, the provision amending paragraph (7) of that Article, the provision amending paragraph (8) of that Article (limited to the part changing "paragraph (4), items (xi) through (xvi)" to "paragraph (4), items (xii) through (xvii)"), the provision amending Article 65-4 of that Act (limited to the part concerning paragraph (1), item (viii) of that Article, the part renumbering item (xxiv) of that paragraph as item (xxv) of that paragraph and moving down items (xx) through (xxiii) of that paragraph by one item each, the part renumbering item (xix) of that paragraph as item (xx) of that paragraph, renumbering item (xviii) of that paragraph as item (xix) of that paragraph, moving down items (xi) through (xvii) of that paragraph by one item each and adding one item after item (x) of that paragraph, and the part concerning paragraphs (2) and (3) of that Article), the provision amending Article 65-5, paragraph (1) of that Act, the provision amending Article 65-7, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending paragraphs (4), (9) and (12) of that Article, the provision amending paragraph (15), item (ii) of that Article (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 65-8 of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" in paragraph (1) of that Article), the provision amending Article 65-9 of that Act (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 68-68, paragraph (7) of that Act, the provision amending paragraph (8) of that Article (limited to the part changing "paragraph (4), items (xi) through (xvi) of that Article" to "paragraph (4), items (xii) through (xvii) of that Article"), the provision amending Article 68-75, paragraphs (2) and (3) of that Act, the provision amending Article 68-76, paragraph (1) of that Act, the provision amending Article 68-78, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending paragraphs (4), (9) and (12) of that Article, the provision amending paragraph (15), item (ii) of that Article (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 68-79 of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" in paragraph (1) of that Article), the provision amending Article 68-80 of that Act (limited to the part changing "item (xvi)" to "item (xvii)") and the provision amending the table in Article 97 of that Act, and the provisions of Article 74, paragraphs (1), (6) and (12), Article 97, paragraphs (4) and (6), Article 120, paragraphs (4) and (6) and Article 138 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 19 of 2007) comes into effect;
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**十五** 第十二条中租税特別措置法第三十四条第二項第四号の改正規定、同法第四十条の二第一項の改正規定（「独立行政法人国立博物館」を「独立行政法人国立文化財機構」に改める部分に限る。）及び同法第六十五条の三第一項第四号の改正規定並びに附則第七十四条第四項、第八十条、第九十七条第二項及び第百二十条第二項の規定 独立行政法人国立博物館法の一部を改正する法律（平成十九年法律第七号）の施行の日
suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
in Article 12, the provision amending Article 34, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, the provision amending Article 40-2, paragraph (1) of that Act (limited to the part changing "Independent Administrative Institution National Museum" to "Independent Administrative Institution National Institutes for Cultural Heritage") and the provision amending Article 65-3, paragraph (1), item (iv) of that Act, and the provisions of Article 74, paragraph (4), Article 80, Article 97, paragraph (2) and Article 120, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Independent Administrative Institution National Museum (Act No. 7 of 2007) comes into effect;
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**十六** 第十二条中租税特別措置法第八十条の改正規定及び附則第百三十二条第八項の規定 産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日
suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-16
in Article 12, the provision amending Article 80 of the Act on Special Measures Concerning Taxation and the provisions of Article 132, paragraph (8) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect;
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**十七** 附則第百三十二条第六項及び第七項の規定 株式会社商工組合中央金庫法（平成十九年法律第七十四号）の施行の日
suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-17
the provisions of Article 132, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the Shoko Chukin Bank Limited Act (Act No. 74 of 2007) comes into effect.
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---
## Cites
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百十条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4191-6/art-110 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-110
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第八十三条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4191-6/art-83 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-83
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百二十八条 → 租税特別措置法 附則第百二十八条 (Supplementary Provisions, Article 128), suppl-4191-6/art-128 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-128
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4191-6/art-77 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-77
- suppl-4191-6/art-1/par-1/item-1/sub-2: 附則第七十五条第二項 → 租税特別措置法 附則第七十五条第二項 (Supplementary Provisions, Article 75, paragraph (2)), suppl-4191-6/art-75/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-2
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百九条 → 租税特別措置法 附則第百九条 (Supplementary Provisions, Article 109), suppl-4191-6/art-109 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-109
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第七十六条 → 租税特別措置法 附則第七十六条 (Supplementary Provisions, Article 76), suppl-4191-6/art-76 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百一条 → 租税特別措置法 附則第百一条 (Supplementary Provisions, Article 101), suppl-4191-6/art-101 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-101
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第四項 → 租税特別措置法 附則第七十五条第四項 (Supplementary Provisions, Article 75, paragraph (4)), suppl-4191-6/art-75/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-4
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百二十四条 → 租税特別措置法 附則第百二十四条 (Supplementary Provisions, Article 124), suppl-4191-6/art-124 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-124
- suppl-4191-6/art-1/par-1/item-4/sub-2: 第九十七条第三項 → 租税特別措置法 附則第九十七条第三項 (Supplementary Provisions, Article 97, paragraph (3)), suppl-4191-6/art-97/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-3
- suppl-4191-6/art-1/par-1/item-4/sub-2: 第七十八条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-4191-6/art-78 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-78
- suppl-4191-6/art-1/par-1/item-4/sub-2: 附則第七十四条第五項 → 租税特別措置法 附則第七十四条第五項 (Supplementary Provisions, Article 74, paragraph (5)), suppl-4191-6/art-74/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-5
- suppl-4191-6/art-1/par-1/item-4/sub-2: 第百二十条第三項 → 租税特別措置法 附則第百二十条第三項 (Supplementary Provisions, Article 120, paragraph (3)), suppl-4191-6/art-120/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-3
- suppl-4191-6/art-1/par-1/item-5/sub-2: 附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4191-6/art-86 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86
- suppl-4191-6/art-1/par-1/item-6/sub-2: 同項第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4191-6/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十三項 → 租税特別措置法 附則第七十条第十三項 (Supplementary Provisions, Article 70, paragraph (13)), suppl-4191-6/art-70/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-13
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十六条 → 租税特別措置法 附則第百十六条 (Supplementary Provisions, Article 116), suppl-4191-6/art-116 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-116
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七十条第一項 → 租税特別措置法 附則第七十条第一項 (Supplementary Provisions, Article 70, paragraph (1)), suppl-4191-6/art-70/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十三条第一項 → 租税特別措置法 附則第九十三条第一項 (Supplementary Provisions, Article 93, paragraph (1)), suppl-4191-6/art-93/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4191-6/art-72 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-72
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百二十六条 → 租税特別措置法 附則第百二十六条 (Supplementary Provisions, Article 126), suppl-4191-6/art-126 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-126
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4191-6/art-66 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十二条 → 租税特別措置法 附則第百十二条 (Supplementary Provisions, Article 112), suppl-4191-6/art-112 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-112
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十五条 → 租税特別措置法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4191-6/art-115 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-115
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十八条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4191-6/art-68 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-68
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十一条 → 租税特別措置法 附則第九十一条 (Supplementary Provisions, Article 91), suppl-4191-6/art-91 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-91
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十三条 → 租税特別措置法 附則第百十三条 (Supplementary Provisions, Article 113), suppl-4191-6/art-113 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-113
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十六項 → 租税特別措置法 附則第百十七条第十六項 (Supplementary Provisions, Article 117, paragraph (16)), suppl-4191-6/art-117/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-16
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百二十条第一項 → 租税特別措置法 附則第百二十条第一項 (Supplementary Provisions, Article 120, paragraph (1)), suppl-4191-6/art-120/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十七条第四項 → 租税特別措置法 附則第六十七条第四項 (Supplementary Provisions, Article 67, paragraph (4)), suppl-4191-6/art-67/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-4
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十条第六項 → 租税特別措置法 附則第九十条第六項 (Supplementary Provisions, Article 90, paragraph (6)), suppl-4191-6/art-90/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-6
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十一項 → 租税特別措置法 附則第九十三条第十一項 (Supplementary Provisions, Article 93, paragraph (11)), suppl-4191-6/art-93/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-11
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十六項 → 租税特別措置法 附則第七十条第十六項 (Supplementary Provisions, Article 70, paragraph (16)), suppl-4191-6/art-70/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-16
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十四条第六項 → 租税特別措置法 附則第百十四条第六項 (Supplementary Provisions, Article 114, paragraph (6)), suppl-4191-6/art-114/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-6
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十九項 → 租税特別措置法 附則第九十三条第十九項 (Supplementary Provisions, Article 93, paragraph (19)), suppl-4191-6/art-93/par-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-19
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十七条第一項 → 租税特別措置法 附則第百十七条第一項 (Supplementary Provisions, Article 117, paragraph (1)), suppl-4191-6/art-117/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 附則第六十五条 → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4191-6/art-65 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-65
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百四条 → 租税特別措置法 附則第百四条 (Supplementary Provisions, Article 104), suppl-4191-6/art-104 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-104
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七項 → 租税特別措置法 附則第百二十条第七項 (Supplementary Provisions, Article 120, paragraph (7)), suppl-4191-6/art-120/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-7
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第八項 → 租税特別措置法 附則第七十条第八項 (Supplementary Provisions, Article 70, paragraph (8)), suppl-4191-6/art-70/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-8
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十四項 → 租税特別措置法 附則第七十四条第十四項 (Supplementary Provisions, Article 74, paragraph (14)), suppl-4191-6/art-74/par-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-14
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七十四条第三項 → 租税特別措置法 附則第七十四条第三項 (Supplementary Provisions, Article 74, paragraph (3)), suppl-4191-6/art-74/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-3
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十三項 → 租税特別措置法 附則第七十四条第十三項 (Supplementary Provisions, Article 74, paragraph (13)), suppl-4191-6/art-74/par-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-13
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十二条 → 租税特別措置法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4191-6/art-92 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-92
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十七条第一項 → 租税特別措置法 附則第九十七条第一項 (Supplementary Provisions, Article 97, paragraph (1)), suppl-4191-6/art-97/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第八十九条 → 租税特別措置法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-4191-6/art-89 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-89
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十一項 → 租税特別措置法 附則第百十七条第十一項 (Supplementary Provisions, Article 117, paragraph (11)), suppl-4191-6/art-117/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-11
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十九条 → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-4191-6/art-69 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-69
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第八十八条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4191-6/art-88 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-88
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十六項 → 租税特別措置法 附則第九十三条第十六項 (Supplementary Provisions, Article 93, paragraph (16)), suppl-4191-6/art-93/par-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-16
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七項 → 租税特別措置法 附則第九十七条第七項 (Supplementary Provisions, Article 97, paragraph (7)), suppl-4191-6/art-97/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-7
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十九項 → 租税特別措置法 附則第百十七条第十九項 (Supplementary Provisions, Article 117, paragraph (19)), suppl-4191-6/art-117/par-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-19
- suppl-4191-6/art-1/par-1/item-7/sub-2: 所得税法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第五十七条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4191-6/art-57 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十二条 (Supplementary Provisions, Article 62), suppl-4191-6/art-62 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-62
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百条 → 租税特別措置法 附則第百条 (Supplementary Provisions, Article 100), suppl-4191-6/art-100 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第七項 (Supplementary Provisions, Article 75, paragraph (7)), suppl-4191-6/art-75/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-7
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第八十一条第二項 → 租税特別措置法 附則第八十一条第二項 (Supplementary Provisions, Article 81, paragraph (2)), suppl-4191-6/art-81/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4191-6/art-61 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-61
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4191-6/art-64 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-64
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百十一条 → 租税特別措置法 附則第百十一条 (Supplementary Provisions, Article 111), suppl-4191-6/art-111 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第九十九条第二項 → 租税特別措置法 附則第九十九条第二項 (Supplementary Provisions, Article 99, paragraph (2)), suppl-4191-6/art-99/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第七十五条第一項 → 租税特別措置法 附則第七十五条第一項 (Supplementary Provisions, Article 75, paragraph (1)), suppl-4191-6/art-75/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-1
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五十九条 → 租税特別措置法 附則第五十九条 (Supplementary Provisions, Article 59), suppl-4191-6/art-59 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-4191-6/art-63 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第八項 (Supplementary Provisions, Article 75, paragraph (8)), suppl-4191-6/art-75/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-8
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第八十二条 → 租税特別措置法 附則第八十二条 (Supplementary Provisions, Article 82), suppl-4191-6/art-82 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-82
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第八十四条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4191-6/art-84 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百三十条 → 租税特別措置法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4191-6/art-130 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-130
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十九条 → 租税特別措置法 附則第百二十九条 (Supplementary Provisions, Article 129), suppl-4191-6/art-129 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-129
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第三項 → 租税特別措置法 附則第七十五条第三項 (Supplementary Provisions, Article 75, paragraph (3)), suppl-4191-6/art-75/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-3
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百三十三条 → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4191-6/art-133 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百五条 → 租税特別措置法 附則第百五条 (Supplementary Provisions, Article 105), suppl-4191-6/art-105 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十三条 → 租税特別措置法 附則第百二十三条 (Supplementary Provisions, Article 123), suppl-4191-6/art-123 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-123
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第五項 (Supplementary Provisions, Article 75, paragraph (5)), suppl-4191-6/art-75/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-5
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第七十四条第二項 → 租税特別措置法 附則第七十四条第二項 (Supplementary Provisions, Article 74, paragraph (2)), suppl-4191-6/art-74/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第六項 (Supplementary Provisions, Article 75, paragraph (6)), suppl-4191-6/art-75/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-6
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十二条第二項 → 租税特別措置法 附則第百二十二条第二項 (Supplementary Provisions, Article 122, paragraph (2)), suppl-4191-6/art-122/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十七条 → 租税特別措置法 附則第百二十七条 (Supplementary Provisions, Article 127), suppl-4191-6/art-127 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127
- suppl-4191-6/art-1/par-1/item-8/sub-2: 附則第八十五条 → 租税特別措置法 附則第八十五条 (Supplementary Provisions, Article 85), suppl-4191-6/art-85 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85
- suppl-4191-6/art-1/par-1/item-10: 附則第七十三条 → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4191-6/art-73 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73
- suppl-4191-6/art-1/par-1/item-11: 第百十四条第五項 → 租税特別措置法 附則第百十四条第五項 (Supplementary Provisions, Article 114, paragraph (5)), suppl-4191-6/art-114/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-5
- suppl-4191-6/art-1/par-1/item-11: 第九十条第五項 → 租税特別措置法 附則第九十条第五項 (Supplementary Provisions, Article 90, paragraph (5)), suppl-4191-6/art-90/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5
- suppl-4191-6/art-1/par-1/item-11: 附則第六十七条第三項 → 租税特別措置法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-4191-6/art-67/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3
- suppl-4191-6/art-1/par-1/item-12: 附則第七十条第四項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4191-6/art-70/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-4
- suppl-4191-6/art-1/par-1/item-12: 第九十三条第四項 → 租税特別措置法 附則第九十三条第四項 (Supplementary Provisions, Article 93, paragraph (4)), suppl-4191-6/art-93/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-4
- suppl-4191-6/art-1/par-1/item-12: 第百十七条第四項 → 租税特別措置法 附則第百十七条第四項 (Supplementary Provisions, Article 117, paragraph (4)), suppl-4191-6/art-117/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4
- suppl-4191-6/art-1/par-1/item-13: 附則第七十条第七項 → 租税特別措置法 附則第七十条第七項 (Supplementary Provisions, Article 70, paragraph (7)), suppl-4191-6/art-70/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-7
- suppl-4191-6/art-1/par-1/item-13: 第百十七条第十項 → 租税特別措置法 附則第百十七条第十項 (Supplementary Provisions, Article 117, paragraph (10)), suppl-4191-6/art-117/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10
- suppl-4191-6/art-1/par-1/item-13: 第九十三条第十項 → 租税特別措置法 附則第九十三条第十項 (Supplementary Provisions, Article 93, paragraph (10)), suppl-4191-6/art-93/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-10
- suppl-4191-6/art-1/par-1/item-14: 第百二十条第四項 → 租税特別措置法 附則第百二十条第四項 (Supplementary Provisions, Article 120, paragraph (4)), suppl-4191-6/art-120/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4
- suppl-4191-6/art-1/par-1/item-14: 第六項 → 租税特別措置法 附則第百二十条第六項 (Supplementary Provisions, Article 120, paragraph (6)), suppl-4191-6/art-120/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-6
- suppl-4191-6/art-1/par-1/item-14: 第九十七条第四項 → 租税特別措置法 附則第九十七条第四項 (Supplementary Provisions, Article 97, paragraph (4)), suppl-4191-6/art-97/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4
- suppl-4191-6/art-1/par-1/item-14: 第十二項 → 租税特別措置法 附則第七十四条第十二項 (Supplementary Provisions, Article 74, paragraph (12)), suppl-4191-6/art-74/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-12
- suppl-4191-6/art-1/par-1/item-14: 第六項 → 租税特別措置法 附則第七十四条第六項 (Supplementary Provisions, Article 74, paragraph (6)), suppl-4191-6/art-74/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-6
- suppl-4191-6/art-1/par-1/item-14: 第六項 → 租税特別措置法 附則第九十七条第六項 (Supplementary Provisions, Article 97, paragraph (6)), suppl-4191-6/art-97/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6
- suppl-4191-6/art-1/par-1/item-14: 附則第七十四条第一項 → 租税特別措置法 附則第七十四条第一項 (Supplementary Provisions, Article 74, paragraph (1)), suppl-4191-6/art-74/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-1
- suppl-4191-6/art-1/par-1/item-15: 附則第七十四条第四項 → 租税特別措置法 附則第七十四条第四項 (Supplementary Provisions, Article 74, paragraph (4)), suppl-4191-6/art-74/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-74/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-4
- suppl-4191-6/art-1/par-1/item-15: 第八十条 → 租税特別措置法 附則第八十条 (Supplementary Provisions, Article 80), suppl-4191-6/art-80 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80
- suppl-4191-6/art-1/par-1/item-15: 第百二十条第二項 → 租税特別措置法 附則第百二十条第二項 (Supplementary Provisions, Article 120, paragraph (2)), suppl-4191-6/art-120/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2
- suppl-4191-6/art-1/par-1/item-15: 第九十七条第二項 → 租税特別措置法 附則第九十七条第二項 (Supplementary Provisions, Article 97, paragraph (2)), suppl-4191-6/art-97/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2
- suppl-4191-6/art-1/par-1/item-16: 附則第百三十二条第八項 → 租税特別措置法 附則第百三十二条第八項 (Supplementary Provisions, Article 132, paragraph (8)), suppl-4191-6/art-132/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-8
- suppl-4191-6/art-1/par-1/item-17: 第七項 → 租税特別措置法 附則第百三十二条第七項 (Supplementary Provisions, Article 132, paragraph (7)), suppl-4191-6/art-132/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-7
- suppl-4191-6/art-1/par-1/item-17: 附則第百三十二条第六項 → 租税特別措置法 附則第百三十二条第六項 (Supplementary Provisions, Article 132, paragraph (6)), suppl-4191-6/art-132/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-6
## Cited by
27 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六号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2
- 租税特別措置法 附則第六十七条第三項（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3
- 租税特別措置法 附則第七十条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-4
- 租税特別措置法 附則第七十条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-7
- 租税特別措置法 附則第七十四条第一項（個人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-4191-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-1
- 租税特別措置法 附則第七十四条第四項（個人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-4191-6/art-74/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-4
- 租税特別措置法 附則第七十四条第六項（個人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-4191-6/art-74/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-6
- 租税特別措置法 附則第七十四条第十二項（個人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-4191-6/art-74/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-12
- 租税特別措置法 附則第八十条第一項（国等に対して重要文化財等を譲渡した場合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-4191-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80/par-1
- 租税特別措置法 附則第八十五条第一項（償還差益等に係る分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85/par-1
- 租税特別措置法 附則第八十六条第一項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1
- 租税特別措置法 附則第八十六条第二項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2
- 租税特別措置法 附則第九十条第五項（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5
- 租税特別措置法 附則第九十三条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-4
- 租税特別措置法 附則第九十三条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-10
- 租税特別措置法 附則第九十七条第二項（法人の資産の譲渡等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-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2
- 租税特別措置法 附則第九十七条第四項（法人の資産の譲渡等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-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4
- 租税特別措置法 附則第九十七条第六項（法人の資産の譲渡等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-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6
- 租税特別措置法 附則第百十四条第五項（連結法人が事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-114/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-5
- 租税特別措置法 附則第百十七条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4
- 租税特別措置法 附則第百十七条第十項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10
- 租税特別措置法 附則第百二十条第二項（連結法人の資産の譲渡等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-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2
- 租税特別措置法 附則第百二十条第四項（連結法人の資産の譲渡等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-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4
- 租税特別措置法 附則第百二十条第六項（連結法人の資産の譲渡等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-4191-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-6
- 租税特別措置法 附則第百三十一条第四項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-131/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-4
- 租税特別措置法 附則第百三十二条第八項（登録免許税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-132/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-8
- 租税特別措置法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-157/par-1
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## 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-20261007T211206-469, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-470, 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