# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置） — address `suppl-4201-23/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55 - 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. --- ### 第五十五条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Donations Where a Donation Is Made to a Specified Regional Employment, etc. Promotion Corporation caption: machine translation, not official suppl-4201-23/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55 **第一項** 個人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（平成十七年法律第二十四号）第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第四十一条の十八の二の規定は、なおその効力を有する。この場合において、同条第一項中「同法第十九条第一項に」とあるのは「地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の地域再生法（以下この条において「効力地域再生法」という。）第十九条第一項に」と、「同法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」と、「同法第十九条第一項の」とあるのは「効力地域再生法第十九条第一項の」と、同条第二項中「地域再生法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」とする。 suppl-4201-23/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55/par-1 With regard to donations that an individual makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act (Act No. 24 of 2005) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 41-18-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (1) of that Article, the phrase "in Article 19, paragraph (1) of that Act" is deemed to be replaced with "in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this Article as the "Local Revitalization Act as Continued in Effect")"; the phrase "Article 5, paragraph (3), item (iii) of that Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect"; and the phrase "of Article 19, paragraph (1) of that Act" is deemed to be replaced with "of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect"; and in paragraph (2) of that Article, the phrase "Article 5, paragraph (3), item (iii) of the Local Revitalization Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect". machine translation, not official --- ## Cites - suppl-4201-23/art-55/par-1: 地域再生法第五条第三項第三号 → e-Gov law 417AC0000000024, 第五条第三項第三号 (Article 5, paragraph (3), item (iii)), art-5/par-3/item-3 — not held in this collection ## 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五号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/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-20261007T211206-484, 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