# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十七条 (Supplementary Provisions, Article 57) - 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: 第五十七条 (Supplementary Provisions, Article 57)（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置） — address `suppl-4191-6/art-57` - 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-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十七条（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置） — Transitional Measures Concerning Application of the Act on Special Measures Concerning Taxation to Trustees, etc. of Trusts Subject to Corporate Taxation caption: machine translation, not official 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 **第一項** 第十二条の規定による改正後の租税特別措置法（以下附則第百三十三条までにおいて「新租税特別措置法」という。）第二条の二の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。 suppl-4191-6/art-57/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57/par-1 The provisions of Article 2-2 of the Act on Special Measures Concerning Taxation as amended by Article 12 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) apply to a trust subject to corporate taxation prescribed in paragraph (1) of that Article that takes effect on or after the effective date of the Trust Act (for one that falls under a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including one that falls under a new-law trust). machine translation, not official --- ## Cites - suppl-4191-6/art-57/par-1: 附則第百三十三条 → 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号ル（施行期日） — 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 --- ## 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-20261007T211206-470, 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