# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4231-49/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19 - 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. --- ### 第十九条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4231-49/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19 **第一項** 前条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第六十八条の三の二第一項（第一号ロ及びハ並びに第二号イ及びロに係る部分に限る。）の規定は、特定目的信託（法人税法（昭和四十年法律第三十四号）第二条第二十九号の二ホに掲げる特定目的信託をいう。以下この条において同じ。）に係る法人税法第四条の七に規定する受託法人（新租税特別措置法第二条の二第三項において準用する法人税法第四条の七第一号の規定により内国法人として新租税特別措置法の規定を適用するものに限る。）の第二号施行日以後に終了する事業年度分の法人税について適用し、特定目的信託に係る法人税法第四条の七に規定する受託法人（前条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第二条の二第三項において準用する法人税法第四条の七第一号の規定により内国法人として旧租税特別措置法の規定を適用したものに限る。）の第二号施行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-4231-49/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19/par-1 The provisions of Article 68-3-2, paragraph (1) (limited to the parts concerning item (i), (b) and (c) and item (ii), (a) and (b)) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply to corporation tax for business years ending on or after the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust (meaning a specified-purpose trust listed in Article 2, item (xxix)-2, (e) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this Article), prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the New Act on Special Measures Concerning Taxation apply as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the New Act on Special Measures Concerning Taxation), and the provisions then in force continue to govern corporation tax for business years ending before the item (ii) effective date of a Trust Corporation, pertaining to a specified-purpose trust, prescribed in Article 4-7 of the Corporation Tax Act (limited to one to which the provisions of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) applied as a domestic corporation pursuant to the provisions of Article 4-7, item (i) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation). machine translation, not official --- ## Cites - suppl-4231-49/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4231-49/art-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十九条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-49/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-49/art-19/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-20261007T211206-514, 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