# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67) - 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: 第六十七条 (Supplementary Provisions, Article 67)（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — address `suppl-4231-114/art-67` - 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-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67 - 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. --- ### 第六十七条（使途秘匿金の支出がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Is Expenditure for Undisclosed Purposes caption: machine translation, not official suppl-4231-114/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67 **第一項** 新租税特別措置法第六十二条第八項の規定は、平成二十五年一月一日以後に法人に対して行う新国税通則法第七十四条の二（第一項第二号に係る部分に限る。）の規定による質問、検査又は提示若しくは提出の要求（附則第三十九条第一項に規定する経過措置調査等に係るものを除く。）について適用する。 suppl-4231-114/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67/par-1 The provisions of Article 62, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the New Act on General Rules for National Taxes (limited to the part concerning paragraph (1), item (ii)) made to a corporation on or after January 1, 2013 (excluding those pertaining to an investigation, etc. covered by the transitional measures prescribed in Article 39, paragraph (1) of the Supplementary Provisions). machine translation, not official **第二項** 平成二十四年十二月三十一日以前に旧租税特別措置法第六十二条第八項の法人に対して行った旧法人税法第百五十三条（旧法人税法第百五十五条において準用する場合を含む。）の規定による質問又は検査（附則第二十五条に規定する経過措置調査に係るものを含む。）については、なお従前の例による。 suppl-4231-114/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-67/par-2 The provisions then in force continue to govern questions or inspections under the provisions of Article 153 of the Former Corporation Tax Act (including the cases where it is applied mutatis mutandis pursuant to Article 155 of the Former Corporation Tax Act) made on or before December 31, 2012 to a corporation referred to in Article 62, paragraph (8) of the Former Act on Special Measures Concerning Taxation (including those pertaining to an investigation covered by the transitional measures prescribed in Article 25 of the Supplementary Provisions). 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 --- ## 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-20261007T211206-526, 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