# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十六条 (Supplementary Provisions, Article 86) - 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: 第八十六条 (Supplementary Provisions, Article 86)（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-4261-10/art-86` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86 - 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. --- ### 第八十六条（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 for Income of Certified Corporations in Okinawa caption: machine translation, not official suppl-4261-10/art-86 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86 **第一項** 新租税特別措置法第六十条（第一項に係る部分に限る。）の規定は、同項の表（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。）の第一号又は第二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-4261-10/art-86/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-1 The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to corporation tax for business years ending on or after the Effective Date of a corporation listed in the left-hand column of any item of the table in that paragraph (hereinafter referred to as the "new table" in this Article), and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a corporation listed in the left-hand column of item (i) or (ii) of the table in Article 60, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former table" in this Article). machine translation, not official **第二項** 施行日前に設立された法人（第六項又は第七項の規定により新表の各号の中欄に掲げる地区とみなされる地区内においてそのみなされる間に設立された法人を含む。）の施行日以後に終了する事業年度における租税特別措置法第六十条（第一項に係る部分に限り、次項、第四項、第六項又は第七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提出の日」とあるのは「のうち地区指定（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（平成二十六年法律第七号）による改正前の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（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第三項の規定により同条第一項に規定する新表の第二号の上欄に掲げる法人とみなされたものにあつては、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四十二条第一項の規定による指定）をいう。）の日」と、「ものに限る。」とあるのは「もの（」とする。 suppl-4261-10/art-86/par-2 · 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 With regard to the application of the provisions of Article 60 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), and including where applied by deeming pursuant to the provisions of the following paragraph, paragraph (4), (6) or (7)) in business years ending on or after the Effective Date of a corporation established before the Effective Date (including a corporation established, within a district deemed to be a district listed in the middle column of any item of the new table pursuant to the provisions of paragraph (6) or (7), during the period for which it is so deemed), the phrase "(the date of submission prescribed in the left-hand column of the relevant item" in paragraph (1) of that Article is deemed to be replaced with ", out of those, the date of the district designation (meaning, for a corporation listed in the left-hand column of item (i) of that table, the designation under the provisions of Article 29, paragraph (1) 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. 7 of 2014), and, 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 (or, for a corporation deemed to be a corporation listed in the left-hand column of item (ii) of the new table prescribed in Article 26, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) pursuant to the provisions of paragraph (3) of that Article, the designation under the provisions of Article 42, paragraph (1) 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)))", and the phrase "limited to those." is deemed to be replaced with "those (". machine translation, not official **第三項** 施行日前に旧表の第一号の上欄に規定する認定を受けた法人（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ものに限る。）は、当該法人の施行日以後に終了する事業年度において、新表の第一号の上欄に掲げる法人とみなす。 suppl-4261-10/art-86/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-3 A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (i) of the former table (limited to one 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) is deemed to be a corporation listed in the left-hand column of item (i) of the new table in business years of that corporation ending on or after the Effective Date. machine translation, not official **第四項** 施行日前に旧表の第二号の上欄に規定する認定を受けた法人（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り、租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第三項の規定により同欄に掲げる法人とみなされたもの（以下この項において「旧認定法人」という。）を含む。）は、当該法人の施行日以後に終了する事業年度において、新表の第二号の上欄に掲げる法人とみなす。この場合において、旧認定法人に係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-4261-10/art-86/par-4 · 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 A corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (ii) of the former table (limited to one 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, and including one deemed to be a corporation listed in that column pursuant to the provisions of Article 26, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (referred to as a "former certified corporation" in this paragraph)) is deemed to be a corporation listed in the left-hand column of item (ii) of the new table in business years of that corporation ending on or after the Effective Date. In this case, with regard to the application of the provisions of Article 60 of the New Act on Special Measures Concerning Taxation to a former certified corporation, the phrase "pertaining to the business (including a business specified by Cabinet Order as a business related to that business that is carried out in an area 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** 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の施行日以後に終了する事業年度分の法人税については、旧租税特別措置法第六十条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「沖縄振興特別措置法」とあるのは、「沖縄振興特別措置法の一部を改正する法律（平成二十六年法律第七号）による改正前の沖縄振興特別措置法」とする。 suppl-4261-10/art-86/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-5 With regard to corporation tax for business years ending on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification prescribed in the left-hand column of item (iii) of the former table, the provisions of Article 60 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion and Development of Okinawa" in that item is deemed to be replaced with "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. 7 of 2014)". machine translation, not official **第六項** 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二十八条第五項の規定による同条第一項に規定する情報通信産業振興計画の提出があった場合には、その提出があった日の前日）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。）の規定を適用する。 suppl-4261-10/art-86/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-6 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 an information and communications industry promotion plan prescribed in Article 28, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply. machine translation, not official **第七項** 旧表の第二号の中欄に掲げる地区（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第六項の規定により同欄に掲げる地区とみなされた地域を含む。）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四十一条第五項の規定による同条第一項に規定する国際物流拠点産業集積計画の提出があった場合には、その提出があった日の前日）までの間は、新表の第二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。）の規定を適用する。 suppl-4261-10/art-86/par-7 · 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 The districts listed in the middle column of item (ii) of the former table (including areas deemed to be districts listed in that column pursuant to the provisions of Article 26, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)) are deemed to be districts listed in the middle column of item (ii) 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 an international logistics hub industrial cluster plan prescribed in Article 41, paragraph (1) of the New Act on Special Measures for the Promotion and Development of Okinawa has been submitted under the provisions of paragraph (5) of that Article by that day, the day before the date of that submission), and the provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) apply. machine translation, not official **第八項** 新租税特別措置法第六十条（第二項に係る部分に限る。）の規定は、同項に規定す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する。 suppl-4261-10/art-86/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-8 The provisions of Article 60 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to corporation tax for business years ending on or after the Effective Date of a corporation prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4261-10/art-86/par-1: この条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4261-10/art-86 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86 - suppl-4261-10/art-86/par-2: 第四項 → 租税特別措置法 附則第八十六条第四項 (Supplementary Provisions, Article 86, paragraph (4)), suppl-4261-10/art-86/par-4 — 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 - suppl-4261-10/art-86/par-2: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第三項 → 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-4261-10/art-86/par-2: 第六項 → 租税特別措置法 附則第八十六条第六項 (Supplementary Provisions, Article 86, paragraph (6)), suppl-4261-10/art-86/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-6 - suppl-4261-10/art-86/par-2: 第七項 → 租税特別措置法 附則第八十六条第七項 (Supplementary Provisions, Article 86, paragraph (7)), suppl-4261-10/art-86/par-7 — 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 - suppl-4261-10/art-86/par-2: 次項 → 租税特別措置法 附則第八十六条第三項 (Supplementary Provisions, Article 86, paragraph (3)), suppl-4261-10/art-86/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-3 - suppl-4261-10/art-86/par-2: 同条第一項 → 租税特別措置法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), 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 - suppl-4261-10/art-86/par-2: 第一項 → 租税特別措置法 附則第八十六条第一項 (Supplementary Provisions, Article 86, paragraph (1)), suppl-4261-10/art-86/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-1 - suppl-4261-10/art-86/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-4261-10/art-86/par-4: 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-4261-10/art-86/par-4: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第三項 → 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-4261-10/art-86/par-4: この項 → 租税特別措置法 附則第八十六条第四項 (Supplementary Provisions, Article 86, paragraph (4)), suppl-4261-10/art-86/par-4 — 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 - suppl-4261-10/art-86/par-6: 新沖縄振興特別措置法第二十八条第五項 → e-Gov law 414AC0000000014, 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — not held in this collection - suppl-4261-10/art-86/par-6: 同条第一項 → e-Gov law 414AC0000000014, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - suppl-4261-10/art-86/par-7: 新沖縄振興特別措置法第四十一条第五項 → e-Gov law 414AC0000000014, 第四十一条第五項 (Article 41, paragraph (5)), art-41/par-5 — not held in this collection - suppl-4261-10/art-86/par-7: 同条第一項 → e-Gov law 414AC0000000014, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection - suppl-4261-10/art-86/par-7: 租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第二十六条第六項 → 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十六条第一項（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-4261-10/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-86/par-1 - 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 --- ## 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-20261007T211206-553, 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