# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25)
- 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: 第二十五条 (Supplementary Provisions, Article 25)（法人の準備金に関する経過措置） — address `suppl-4241-16/art-25`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25
- 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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### 第二十五条（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-4241-16/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25
**第一項** 新租税特別措置法第五十七条の七の規定は、同条第一項に規定する指定会社の平成二十四年七月一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-4241-16/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-1
The provisions of Article 57-7 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012.
machine translation, not official
**第二項** 旧租税特別措置法第五十七条の九第一項の社会・地域貢献準備金を積み立てている日本郵政株式会社の附則第一条第十三号に定める日を含む事業年度開始の日前に開始した事業年度の所得の金額の計算については、なお従前の例による。
suppl-4241-16/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-2
The provisions then in force continue to govern the calculation of the amount of income for business years that began before the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd. which has set aside the social and regional contribution reserve referred to in Article 57-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 日本郵政株式会社が附則第一条第十三号に定める日を含む事業年度開始の日において有する旧租税特別措置法第五十七条の九第一項第二号に規定する社会・地域貢献準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4241-16/art-25/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-25/par-3
The amount of the social and regional contribution reserve prescribed in Article 57-9, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd. holds on the first day of the business year including the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of income for that business year.
machine translation, not official
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## Cites
- suppl-4241-16/art-25/par-2: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4241-16/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13
- suppl-4241-16/art-25/par-3: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4241-16/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13
## Cited by
2 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二号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2/sub-1
- 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13
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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-20261007T211206-532, 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