# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条 (Supplementary Provisions, Article 87) - 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: 第八十七条 (Supplementary Provisions, Article 87)（認定農業生産法人等の課税の特例に関する経過措置） — address `suppl-4261-10/art-87` - 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-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87 - 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. --- ### 第八十七条（認定農業生産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 Agricultural Production Corporations, etc. caption: machine translation, not official suppl-4261-10/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87 **第一項** 新租税特別措置法第六十一条の二第四項の規定は、法人の施行日以後取消事実発生日を含む事業年度（施行日以後に開始する事業年度に限る。）分の法人税について適用し、法人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた事業年度終了の日後である場合には、同日）を含む事業年度（施行日以後取消事実発生日を含む事業年度で施行日前に開始したものを含む。）から当該事業年度開始の日以後二年を経過した日の前日を含む事業年度までの各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-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87/par-1 The provisions of Article 61-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to corporation tax for a business year of a corporation (limited to a business year beginning on or after the Effective Date) that includes a date of the event leading to cancellation on or after the effective date, and the provisions then in force continue to govern corporation tax for each business year, from the business year (including a business year that includes a date of the event leading to cancellation on or after the effective date and that began before the Effective Date) that includes, where, before the Effective Date, a corporation's approval for filing blue returns was revoked or the corporation submitted a written notification to the effect that it would discontinue filing blue returns, the date on which the fact giving grounds for the revocation of that approval occurred or the date on which that written notification was submitted (or, if the date on which that written notification was submitted was after the end of the business year in which the corporation discontinued filing blue returns, the end of that business year), to the business year that includes the day before the day on which two years have elapsed from the first day of that business year. machine translation, not official **第二項** 新租税特別措置法第六十一条の三の規定は、法人が施行日以後に行われる現物分配により移転を受ける同条第一項に規定する農用地等について適用し、法人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第六十一条の三第一項に規定する農用地等については、なお従前の例による。 suppl-4261-10/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-87/par-2 The provisions of Article 61-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in paragraph (1) of that Article a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern agricultural land, etc. prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation a transfer of which a corporation received through a distribution in kind carried out before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八十五条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-85/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-20261007T211206-553, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-554, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07