# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（沖縄の認定法人の所得の特別控除に関する経過措置） — address `suppl-4241-16/art-26` - 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-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26 - 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. --- ### 第二十六条（沖縄の認定法人の所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction of Income of Certified Corporations in Okinawa caption: machine translation, not official suppl-4241-16/art-26 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26 **第一項** 新租税特別措置法第六十条の規定は、同条第一項の表（以下この条において「新表」という。）の各号の上欄に掲げる法人の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、旧租税特別措置法第六十条第一項の表（以下この条において「旧表」という。）の各号の上欄に掲げる法人の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-4241-16/art-26/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-1 The provisions of Article 60 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of corporations listed in the left-hand column of the items of the table in paragraph (1) of that Article (hereinafter referred to in this Article as the "new table"), and the provisions then in force continue to govern corporation tax for business years ending before the Effective Date of corporations listed in the left-hand column of the items of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to in this Article as the "former table"). machine translation, not official **第二項** 施行日前に設立された法人の施行日以後に終了する事業年度における新租税特別措置法第六十条（次項、第五項及び第六項の規定によりみなして適用する場合を含む。）の規定の適用については、同条第一項中「当該各号の上欄に規定する指定の日」とあるのは、「指定等（同表の第一号の上欄に掲げる法人にあつては沖縄振興特別措置法の一部を改正する法律（平成二十四年法律第十三号）による改正前の沖縄振興特別措置法第二十八条第七項の規定による同意をいい、同表の第二号の上欄に掲げる法人にあつては同法第四十二条第一項の規定による指定をいい、同表の第三号の上欄に掲げる法人にあつては同欄に規定する指定をいう。）の日」とする。 suppl-4241-16/art-26/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-2 With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (5) and paragraph (6)) for business years ending on or after the Effective Date of a corporation established before the Effective Date, the phrase "the date of the designation prescribed in the left-hand column of each of those items" in paragraph (1) of that Article is deemed to be replaced with "the date of the designation, etc. (meaning, for a corporation listed in the left-hand column of item (i) of that table, the consent under the provisions of Article 28, paragraph (7) of the Act on Special Measures for the Promotion and Development of Okinawa prior to the amendment by the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 13 of 2012); for a corporation listed in the left-hand column of item (ii) of that table, the designation under the provisions of Article 42, paragraph (1) of that Act; and for a corporation listed in the left-hand column of item (iii) of that table, the designation prescribed in that column)". machine translation, not official **第三項** 施行日前に旧表の第一号又は第二号の上欄に規定する認定を受けた法人（施行日以後に新表の第一号又は第二号の上欄に規定する認定を受けた法人を除くものとし、旧表の第二号の上欄に掲げる法人にあっては、沖縄振興特別措置法一部改正法附則第四条第三項の規定により新沖縄振興特別措置法第四十四条第一項の認定を受けたものとみなされるものに限る。）は、これらの法人の施行日以後に終了する事業年度（旧表の第一号の上欄に掲げる法人にあっては、沖縄振興特別措置法一部改正法附則第四条第一項の規定により新沖縄振興特別措置法第三十条第一項の認定を受けたものとみなされる間に終了する事業年度に限る。）において、それぞれ新表の第一号又は第二号の上欄に掲げる法人とみなす。この場合において、新租税特別措置法第六十条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。 suppl-4241-16/art-26/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-3 A corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) or (ii) of the former table (excluding a corporation that has obtained, on or after the Effective Date, the certification prescribed in the left-hand column of item (i) or (ii) of the new table, and, for a corporation listed in the left-hand column of item (ii) of the former table, limited to one that is deemed to have obtained the certification referred to in Article 44, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act) is deemed to be a corporation listed in the left-hand column of item (i) or (ii) of the new table, respectively, in its business years ending on or after the Effective Date (for a corporation listed in the left-hand column of item (i) of the former table, limited to business years ending during the period in which it is deemed to have obtained the certification referred to in Article 30, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa pursuant to the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act). In this case, the phrase "pertaining to the business (including businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in Article 60, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent". machine translation, not official **第四項** 施行日前に旧表の第三号の上欄に規定する認定を受けた法人（施行日以後に新表の第三号の上欄に規定する認定を受けた法人を除く。）の施行日以後に終了する事業年度における新租税特別措置法第六十条の規定の適用については、同条第一項中「事業（当該地区以外の地域において行われる当該事業に関連する事業として政令で定める事業を含む。）に係る」とあるのは「事業に係る」と、「百分の四十」とあるのは「百分の三十五」とする。 suppl-4241-16/art-26/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-4 With regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation for business years ending on or after the Effective Date of a corporation that has obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table (excluding a corporation that has obtained, on or after the Effective Date, the certification prescribed in the left-hand column of item (iii) of the new table), the phrase "pertaining to the business (including businesses specified by Cabinet Order as businesses related to that business that are carried out in areas other than that district)" in paragraph (1) of that Article is deemed to be replaced with "pertaining to the business", and the phrase "40 percent" is deemed to be replaced with "35 percent". machine translation, not official **第五項** 旧表の第一号の中欄に掲げる地区は、施行日から施行日以後六月を経過する日（その日までに、新沖縄振興特別措置法第二十九条第一項の規定による指定があった場合には、その指定があった日の前日）までの間は、新表の第一号の中欄に掲げる地区とみなして、新租税特別措置法第六十条（同号に係る部分に限る。）及び第三項の規定を適用する。 suppl-4241-16/art-26/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-5 The districts listed in the middle column of item (i) of the former table are deemed to be districts listed in the middle column of item (i) of the new table during the period from the Effective Date until the day on which six months have elapsed from the Effective Date (or, if a designation has been made under the provisions of Article 29, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa by that day, the day before the date on which that designation was made), and the provisions of Article 60 (limited to the part pertaining to that item) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply. machine translation, not official **第六項** 旧表の第二号の中欄に掲げる地区のうち沖縄振興特別措置法一部改正法附則第三条第四項の規定により指定国際物流拠点産業集積地域（新沖縄振興特別措置法第四十二条第一項の規定により指定された国際物流拠点産業集積地域をいう。）とみなされる地域は、施行日において新表の第二号の上欄に規定する指定を受けた同号の中欄に掲げる地区とみなして、新租税特別措置法第六十条（同号に係る部分に限る。）及び第三項の規定を適用する。 suppl-4241-16/art-26/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-6 Areas that, out of the districts listed in the middle column of item (ii) of the former table, are deemed, pursuant to the provisions of Article 3, paragraph (4) of the Supplementary Provisions of the Okinawa Promotion Act Partial Amendment Act, to be a designated international logistics hub industrial cluster area (meaning an international logistics hub industrial cluster area designated pursuant to the provisions of Article 42, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa) are deemed to be districts listed in the middle column of item (ii) of the new table for which the designation prescribed in the left-hand column of that item was received on the Effective Date, and the provisions of Article 60 (limited to the part pertaining to that item) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply. machine translation, not official --- ## Cites - suppl-4241-16/art-26/par-1: この条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4241-16/art-26 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26 - suppl-4241-16/art-26/par-2: 次項 → 租税特別措置法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4241-16/art-26/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-3 - suppl-4241-16/art-26/par-2: 第五項 → 租税特別措置法 附則第二十六条第五項 (Supplementary Provisions, Article 26, paragraph (5)), suppl-4241-16/art-26/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-5 - suppl-4241-16/art-26/par-2: 第六項 → 租税特別措置法 附則第二十六条第六項 (Supplementary Provisions, Article 26, paragraph (6)), suppl-4241-16/art-26/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-6 - suppl-4241-16/art-26/par-3: 新沖縄振興特別措置法第四十四条第一項 → e-Gov law 414AC0000000014, 第四十四条第一項 (Article 44, paragraph (1)), art-44/par-1 — not held in this collection - suppl-4241-16/art-26/par-3: 新沖縄振興特別措置法第三十条第一項 → e-Gov law 414AC0000000014, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection - suppl-4241-16/art-26/par-5: 新沖縄振興特別措置法第二十九条第一項 → e-Gov law 414AC0000000014, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection - suppl-4241-16/art-26/par-5: 第三項 → 租税特別措置法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4241-16/art-26/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-3 - suppl-4241-16/art-26/par-6: 新沖縄振興特別措置法第四十二条第一項 → e-Gov law 414AC0000000014, 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — not held in this collection - suppl-4241-16/art-26/par-6: 第三項 → 租税特別措置法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4241-16/art-26/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十六条第一項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-1 - 租税特別措置法 附則第二十六条第二項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-2 - 租税特別措置法 附則第二十六条第五項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-5 - 租税特別措置法 附則第二十六条第六項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-26/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-26/par-6 - 租税特別措置法 附則第八十六条第二項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-2 - 租税特別措置法 附則第八十六条第四項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-4 - 租税特別措置法 附則第八十六条第七項（沖縄の認定法人の所得の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-7 --- ## 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