# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4)
- 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: 第四条 (Supplementary Provisions, Article 4)（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） — address `suppl-4211-61/art-4`
- 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/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-61/art-4
- 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.
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### 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
## 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
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## 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-20261007T211206-501, 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