# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条 (Supplementary Provisions, Article 82)
- 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: 第八十二条 (Supplementary Provisions, Article 82)（法人の準備金に関する経過措置） — address `suppl-4221-6/art-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82
- 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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### 第八十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4221-6/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82
**第一項** 新租税特別措置法第五十五条（第一項の表の第三号及び第四号、第二項第一号並びに第九項に係る部分を除く。）、第五十五条の五から第五十六条まで、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の九及び第五十八条の規定は、平成二十二年十月一日以後に分割又は現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割又は事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-1
The provisions of Article 55 (excluding the part concerning items (iii) and (iv) of the table in paragraph (1), paragraph (2), item (i) and paragraph (9)), Articles 55-5 through 56, Article 57-5, Article 57-6, Article 57-8, Article 57-9 and Article 58 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date.
machine translation, not official
**第二項** 新租税特別措置法第五十五条（第一項の表の第三号及び第四号並びに第二項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-2
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv) of the table in paragraph (1) and paragraph (2), item (i)) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第五十五条第九項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分に限る。）の規定は、法人が施行日以後に取得する当該特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第九項に規定する特定株式等については、なお従前の例による。
suppl-4221-6/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-3
The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to those specified shares, etc. that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第五十五条第九項（同項に規定する特定株式等の取得価額に乗ずる割合に係る部分を除く。）の規定は、平成二十二年十月一日以後に同項に規定する適格分割又は適格現物分配が行われる場合における法人の事業年度分の法人税について適用し、同日前に旧租税特別措置法第五十五条第九項に規定する適格分社型分割又は適格事後設立が行われた場合における法人の事業年度分の法人税については、なお従前の例による。
suppl-4221-6/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-82/par-4
The provisions of Article 55, paragraph (9) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the ratio by which the acquisition cost of specified shares, etc. prescribed in that paragraph is multiplied) apply to corporation tax of a corporation for business years in the case where a qualified company split or qualified in-kind distribution prescribed in that paragraph is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a qualified company split by spin-off or qualified post-formation acquisition of assets prescribed in Article 55, paragraph (9) of the Former Act on Special Measures Concerning Taxation was carried out before that date.
machine translation, not official
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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-20261007T211206-506, 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