# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（個人の準備金に関する経過措置） — address `suppl-4231-114/art-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50 - 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. --- ### 第五十条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4231-114/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50 **第一項** 旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人の平成二十五年以後の各年分の事業所得の金額の計算については、同条（第三項から第六項まで及び第八項に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4231-114/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-1 With regard to the calculation of the amount of business income for each year from 2013 onward of an individual listed in the left-hand column of any item of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article (limited to the part concerning paragraphs (3) through (6) and paragraph (8)) remain in force. machine translation, not official **第二項** 旧租税特別措置法第二十条の四第一項に規定する個人が平成二十五年一月一日において同条第三項に規定する特別修繕準備金の金額（同条第一項第二号から第四号までに掲げる固定資産について行う同項第二号から第四号までに定める修繕に係るものに限る。）を有する場合には、同年から平成二十八年までの各年（当該個人が所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条の規定による改正後の租税特別措置法第十条第八項第五号に規定する中小事業者（以下この条において「中小事業者」という。）である場合には、平成二十五年から平成三十四年までの各年）において、当該特別修繕準備金の金額の四分の一（当該個人が中小事業者である場合には、十分の一）に相当する金額（次項において「四年等均等取崩金額」という。）を、当該各年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。 suppl-4231-114/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 Where an individual prescribed in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, as of January 1, 2013, the amount of a reserve for special repairs prescribed in paragraph (3) of that Article (limited to that pertaining to the repairs specified in items (ii) through (iv) of paragraph (1) of that Article to be carried out on the fixed assets listed in those items), in each year from that year through 2016 (or, if that individual is a small and medium sized business operator prescribed in Article 10, paragraph (8), item (v) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) (hereinafter referred to as a "small and medium sized business operator" in this Article), in each year from 2013 through 2022), an amount equivalent to one quarter (or, if that individual is a small and medium sized business operator, one tenth) of the amount of that reserve for special repairs (referred to as the "equal reversal amount over four years, etc." in the following paragraph) is included in gross revenue in calculating the amount of real estate income or the amount of business income for each of those years. machine translation, not official **第三項** 前項の場合において、四年等均等取崩金額がその年の十二月三十一日における特別修繕準備金の金額（その日までに同項に規定する特別修繕準備金の金額に次項の規定により総収入金額に算入された、若しくは算入されるべきこととなった金額又はその年の前年の十二月三十一日までに前項の規定により総収入金額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）を超えるときは、当該四年等均等取崩金額は、当該特別修繕準備金の金額とする。 suppl-4231-114/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-3 In the case referred to in the preceding paragraph, if the equal reversal amount over four years, etc. exceeds the amount of the reserve for special repairs as of December 31 of that year (or, if by that date there is any amount that has been included, or is to be included, in gross revenue pursuant to the provisions of the following paragraph out of the amount of the reserve for special repairs prescribed in the preceding paragraph, or any amount that was included in gross revenue pursuant to the provisions of the preceding paragraph by December 31 of the year preceding that year, the amount remaining after deducting those amounts; the same applies hereinafter in this Article), that equal reversal amount over four years, etc. is the amount of that reserve for special repairs. machine translation, not official **第四項** 第二項の規定の適用を受ける個人が次の各号に掲げる場合に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。 suppl-4231-114/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4 Where an individual receiving the application of the provisions of paragraph (2) comes to fall under any of the cases listed in the following items, an amount equivalent to the amount specified in that item is included in gross revenue in calculating the amount of real estate income or the amount of business income for the year that includes the date on which the individual came to fall under that case: machine translation, not official **一** 準備金設定資産（第二項の特別修繕準備金に係る同項に規定する固定資産をいう。以下この項において同じ。）について特別の修繕（第二項に規定する修繕をいう。次号において同じ。）を完了した場合　その完了した日における当該準備金設定資産に係る特別修繕準備金の金額 suppl-4231-114/art-50/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-1 where special repairs (meaning the repairs prescribed in paragraph (2); the same applies in the following item) of an asset with a reserve set (meaning the fixed assets prescribed in paragraph (2) pertaining to the reserve for special repairs referred to in that paragraph; the same applies hereinafter in this paragraph) have been completed: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date of that completion; machine translation, not official **二** 準備金設定資産について特別の修繕を行わないこととなった場合　その行わないこととなった日における当該準備金設定資産に係る特別修繕準備金の金額 suppl-4231-114/art-50/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-2 where it has come to be the case that special repairs of an asset with a reserve set will not be carried out: the amount of the reserve for special repairs pertaining to that asset with a reserve set as of the date on which that came to be the case; machine translation, not official **三** 準備金設定資産をその用に供する事業（旧租税特別措置法第二十条の四第一項に規定する事業をいう。）の全部を譲渡し、又は廃止した場合　その譲渡し、又は廃止した日における特別修繕準備金の金額 suppl-4231-114/art-50/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-3 where the individual has transferred or discontinued the whole of the business for which an asset with a reserve set is used (meaning the business prescribed in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation): the amount of the reserve for special repairs as of the date of that transfer or discontinuance; machine translation, not official **四** 第二項、前三号及び次項の場合以外の場合において特別修繕準備金の金額を取り崩した場合　その取り崩した日における特別修繕準備金の金額のうちその取り崩した金額に相当する金額 suppl-4231-114/art-50/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-4 where the amount of the reserve for special repairs has been reversed in a case other than the cases referred to in paragraph (2), the preceding three items and the following paragraph: the amount equivalent to the amount reversed, out of the amount of the reserve for special repairs as of the date of that reversal. machine translation, not official **第五項** 第二項の規定の適用を受ける個人が、平成二十五年から平成二十七年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十三年までの各年）に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合には、その承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）における特別修繕準備金の金額は、政令で定めるところにより、その日の属する年分及びその翌年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。この場合において、当該特別修繕準備金の金額については、第二項及び前項の規定は、適用しない。 suppl-4231-114/art-50/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-5 Where an individual receiving the application of the provisions of paragraph (2) has had the approval for filing a blue return revoked, or has filed a written notification to the effect that the individual will cease to file returns using a blue return, in any year from 2013 through 2015 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2021), the amount of the reserve for special repairs as of the date on which the fact that caused the revocation of that approval occurred or the date on which that written notification was filed (or, if the date on which that written notification was filed falls in the year following the year in which the individual ceased to file returns using a blue return, December 31 of the year in which the individual so ceased) is included in gross revenue, pursuant to the provisions of Cabinet Order, in calculating the amount of real estate income or the amount of business income for the year that includes that date and the following year. In such a case, the provisions of paragraph (2) and the preceding paragraph do not apply to that amount of the reserve for special repairs. machine translation, not official **第六項** 旧租税特別措置法第二十条第六項から第八項までの規定は、平成二十五年から平成二十八年までの各年（当該個人が中小事業者である場合には、平成二十五年から平成三十四年までの各年）において第二項の特別修繕準備金の金額を有する個人の死亡により当該個人の相続人が同項の特別修繕準備金に係る事業を承継した場合について準用する。 suppl-4231-114/art-50/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-6 The provisions of Article 20, paragraphs (6) through (8) of the Former Act on Special Measures Concerning Taxation apply mutatis mutandis where, in any year from 2013 through 2016 (or, if that individual is a small and medium sized business operator, any year from 2013 through 2022), the heir of an individual having the amount of the reserve for special repairs referred to in paragraph (2) has succeeded to the business pertaining to the reserve for special repairs referred to in that paragraph due to the death of that individual. machine translation, not official --- ## Cites - suppl-4231-114/art-50/par-1: 第三項から第六項まで → 租税特別措置法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-4231-114/art-50/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4 - suppl-4231-114/art-50/par-1: 第三項から第六項まで → 租税特別措置法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4231-114/art-50/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-5 - suppl-4231-114/art-50/par-1: 第三項から第六項まで → 租税特別措置法 附則第五十条第六項 (Supplementary Provisions, Article 50, paragraph (6)), suppl-4231-114/art-50/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-6 - suppl-4231-114/art-50/par-1: 第三項から第六項まで → 租税特別措置法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4231-114/art-50/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-3 - suppl-4231-114/art-50/par-2: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection - suppl-4231-114/art-50/par-2: この条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4231-114/art-50 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50 - suppl-4231-114/art-50/par-2: 次項 → 租税特別措置法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4231-114/art-50/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-3 - suppl-4231-114/art-50/par-3: 前項 → 租税特別措置法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4231-114/art-50/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 - suppl-4231-114/art-50/par-3: 次項 → 租税特別措置法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-4231-114/art-50/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4 - suppl-4231-114/art-50/par-3: この条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4231-114/art-50 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50 - suppl-4231-114/art-50/par-4: 第二項 → 租税特別措置法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4231-114/art-50/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 - suppl-4231-114/art-50/par-4/item-1: 第二項 → 租税特別措置法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4231-114/art-50/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 - suppl-4231-114/art-50/par-4/item-1: この項 → 租税特別措置法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-4231-114/art-50/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4 - suppl-4231-114/art-50/par-4/item-1: 次号 → 租税特別措置法 附則第五十条第四項第二号 (Supplementary Provisions, Article 50, paragraph (4), item (ii)), suppl-4231-114/art-50/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-2 - suppl-4231-114/art-50/par-4/item-4: 第二項 → 租税特別措置法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4231-114/art-50/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 - suppl-4231-114/art-50/par-4/item-4: 次項 → 租税特別措置法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4231-114/art-50/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-5 - suppl-4231-114/art-50/par-5: 第二項 → 租税特別措置法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4231-114/art-50/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 - suppl-4231-114/art-50/par-5: 前項 → 租税特別措置法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-4231-114/art-50/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4 - suppl-4231-114/art-50/par-6: 第二項 → 租税特別措置法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4231-114/art-50/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 ## Cited by 9 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五号レ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第五十条第一項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-1 - 租税特別措置法 附則第五十条第二項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-2 - 租税特別措置法 附則第五十条第三項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-3 - 租税特別措置法 附則第五十条第四項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4 - 租税特別措置法 附則第五十条第四項第一号（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-1 - 租税特別措置法 附則第五十条第四項第四号（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-4/item-4 - 租税特別措置法 附則第五十条第五項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-5 - 租税特別措置法 附則第五十条第六項（個人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-50/par-6 --- ## 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-20261007T211206-523, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-524, 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