# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Supplementary Provisions, Article 74) - 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: 第七十四条 (Supplementary Provisions, Article 74)（課税所得の範囲の変更等の場合の特例に関する経過措置） — address `suppl-4201-23/art-74` - 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-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74 - 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. --- ### 第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc. caption: machine translation, not official suppl-4201-23/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74 **第一項** 新租税特別措置法第六十八条の三の五の規定は、施行日後に同条第一項に規定する特定普通法人が同項に規定する公益法人等に該当することとなる場合について適用する。 suppl-4201-23/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-1 The provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation apply where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of public interest corporations, etc. prescribed in that paragraph after the Effective Date. machine translation, not official **第二項** 施行日から附則第一条第五号に定める日の前日までの間における新租税特別措置法第六十八条の三の五の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。 suppl-4201-23/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-2 With regard to the application of the provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "of general incorporated associations, general incorporated foundations or medical care corporations, those" in paragraph (1) of that Article is deemed to be replaced with "of medical care corporations, those". machine translation, not official --- ## Cites - suppl-4201-23/art-74/par-2: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5 --- ## 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-20261007T211206-486, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07