# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（鉱工業技術研究組合の所得計算の特例に関する経過措置） — address `suppl-4211-13/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46 - 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. --- ### 第四十六条（鉱工業技術研究組合の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations caption: machine translation, not official suppl-4211-13/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46 **第一項** 新租税特別措置法第六十六条の十第一項の規定は、法人が附則第一条第二号に定める日以後に取得又は製作をする同項に規定する試験研究用資産について適用し、法人が同日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項に規定する試験研究用資産については、なお従前の例による。 suppl-4211-13/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-1 The provisions of Article 66-10, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets for experimental research prescribed in that paragraph that a corporation acquires or manufactures on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern assets for experimental research prescribed in Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before that date. machine translation, not official **第二項** 前項の場合において、我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律（以下この項において「産業活力再生特別措置法等改正法」という。）附則第六条の規定により技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正後の技術研究組合法（昭和三十六年法律第八十一号）第二条第一項に規定する技術研究組合をいう。）とみなされた鉱工業技術研究組合（産業活力再生特別措置法等改正法第二条の規定による改正前の鉱工業技術研究組合法第二条に規定する鉱工業技術研究組合をいう。）に係る新租税特別措置法第六十六条の十の規定の適用については、同条第一項中「費用を賦課し」とあるのは、「費用の賦課（我が国における産業活動の革新等を図るための産業活力再生特別措置法等の一部を改正する法律附則第十一条の規定により技術研究組合法第九条第一項の規定による費用の賦課とみなされるものを含む。）をし」とする。 suppl-4211-13/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-2 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 66-10 of the New Act on Special Measures Concerning Taxation to a mining and manufacturing technology research association which, pursuant to the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan (hereinafter referred to as the "Industrial Revitalization Act, etc. Amendment Act" in this paragraph), is deemed to be a research and development partnership (meaning a research and development partnership prescribed in Article 2, paragraph (1) of the Research and Development Partnerships Act (Act No. 81 of 1961) as amended by the provisions of Article 2 of the Industrial Revitalization Act, etc. Amendment Act) (a mining and manufacturing technology research association here meaning a mining and manufacturing technology research association prescribed in Article 2 of the Act on Mining and Manufacturing Technology Research Associations prior to the amendment by the provisions of Article 2 of the Industrial Revitalization Act, etc. Amendment Act), the phrase "imposes expenses" in paragraph (1) of that Article is deemed to be replaced with "makes an imposition of expenses (including one deemed to be an imposition of expenses under the provisions of Article 9, paragraph (1) of the Research and Development Partnerships Act pursuant to the provisions of Article 11 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. to Promote Innovation, etc. in Industrial Activities in Japan)". machine translation, not official --- ## Cites - suppl-4211-13/art-46/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4211-13/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2 - suppl-4211-13/art-46/par-2: 技術研究組合法（昭和三十六年法律第八十一号）第二条第一項 → e-Gov law 336AC0000000081, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4211-13/art-46/par-2: 技術研究組合法第九条第一項 → e-Gov law 336AC0000000081, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection - suppl-4211-13/art-46/par-2: この項 → 租税特別措置法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-4211-13/art-46/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-2 - suppl-4211-13/art-46/par-2: 前項 → 租税特別措置法 附則第四十六条第一項 (Supplementary Provisions, Article 46, paragraph (1)), suppl-4211-13/art-46/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-1 ## Cited by 2 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二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-2 - 租税特別措置法 附則第四十六条第二項（鉱工業技術研究組合の所得計算の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-46/par-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-20261007T211206-494, 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