# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4211-61` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-61 - 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. --- ## 附　則 平成二一年六月二六日法律第六一号 suppl-4211-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4211-61/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4211-61/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条（試験研究を行った場合の所得税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Income Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-4211-61/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-2 **第一項** 改正後の租税特別措置法（以下「新法」という。）第十条の二の規定は、平成二十二年分以後の所得税について適用する。 suppl-4211-61/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-2/par-1 The provisions of Article 10-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 2010 and subsequent years. machine translation, not official ### 第三条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax caption: machine translation, not official suppl-4211-61/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-3 **第一項** 新法第十条の七の規定は、平成二十二年分以後の所得税について適用する。 suppl-4211-61/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-3/par-1 The provisions of Article 10-7 of the New Act apply to income tax for 2010 and subsequent years. machine translation, not official ### 第四条（試験研究を行った場合の法人税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Corporation Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-4211-61/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4 **第一項** 新法第四十二条の四の二の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成二十一年四月一日以後に開始する事業年度分の法人税について適用する。 suppl-4211-61/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4/par-1 The provisions of Article 42-4-2 of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 2009. machine translation, not official ### 第五条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax caption: machine translation, not official suppl-4211-61/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-5 **第一項** 新法第四十二条の十二の規定は、法人の平成二十一年四月一日以後に開始する事業年度分の法人税について適用する。 suppl-4211-61/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-5/par-1 The provisions of Article 42-12 of the New Act apply to corporation tax of a corporation for business years beginning on or after April 1, 2009. machine translation, not official ### 第六条（交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. from Deductible Expenses caption: machine translation, not official suppl-4211-61/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-6 **第一項** 新法第六十一条の四第一項の規定は、法人の平成二十一年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-4211-61/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-6/par-1 The provisions of Article 61-4, paragraph (1) of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date. machine translation, not official ### 第七条（連結法人が試験研究を行った場合の法人税額の特別控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research caption: machine translation, not official suppl-4211-61/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-7 **第一項** 新法第六十八条の九の二の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が平成二十一年四月一日以後に開始する連結事業年度分の法人税について適用する。 suppl-4211-61/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-7/par-1 The provisions of Article 68-9-2 of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after April 1, 2009. machine translation, not official ### 第八条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations caption: machine translation, not official suppl-4211-61/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-8 **第一項** 新法第六十八条の十五の二の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に開始する連結事業年度分の法人税について適用する。 suppl-4211-61/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-8/par-1 The provisions of Article 68-15-2 of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year begins on or after April 1, 2009. machine translation, not official ### 第九条（連結法人の交際費等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Entertainment Expenses, etc. of Consolidated Corporations from Deductible Expenses caption: machine translation, not official suppl-4211-61/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9 **第一項** 新法第六十八条の六十六第一項の規定は、連結法人の連結親法人事業年度が平成二十一年四月一日以後に終了する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が同日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4211-61/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9/par-1 The provisions of Article 68-66, paragraph (1) of the New Act apply to corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ends on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation whose consolidated parent corporation business year ended before that date. machine translation, not official ### 第十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4211-61/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4211-61/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-4211-61/art-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-2 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4211-61/art-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-6 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4211-61/art-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-8 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4211-61/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-4211-61/art-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-9 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4211-61/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-5 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4211-61/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-3 - suppl-4211-61/art-10/par-1: 附則第二条から前条まで → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4211-61/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-61/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-10/par-1 --- ## 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-20261007T211206-500, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-501, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07