# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（認定研究開発事業法人等の課税の特例に関する経過措置） — address `suppl-4231-82/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55 - 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. --- ### 第五十五条（認定研究開発事業法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Research and Development Business Corporations, etc. caption: machine translation, not official suppl-4231-82/art-55 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55 **第一項** 新租税特別措置法第六十条の三の規定は、法人の附則第一条第十号に定める日以後に終了する事業年度分の法人税について適用する。 suppl-4231-82/art-55/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-55/par-1 The provisions of Article 60-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (x) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4231-82/art-55/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4231-82/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-10 ## 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十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-10 --- ## 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-20261007T211206-519, 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