# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条 (Supplementary Provisions, Article 77) - 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: 第七十七条 (Supplementary Provisions, Article 77)（雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — address `suppl-4271-9/art-77` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77 - 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. --- ### 第七十七条（雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees Has Increased caption: machine translation, not official suppl-4271-9/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77 **第一項** 新租税特別措置法第四十二条の十二の二（第二項及び第三項に係る部分に限る。）の規定は、法人の附則第一条第十一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-4271-9/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-1 The provisions of Article 42-12-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraphs (2) and (3)) apply to corporation tax for business years of a corporation ending on or after the date specified in Article 1, item (xi) of the Supplementary Provisions. machine translation, not official **第二項** 施行日から附則第一条第十一号に定める日の前日までの間における第八条の規定（同号イに掲げる規定を除く。）による改正後の租税特別措置法第四十二条の十二第一項の規定の適用については、同項中「第一号において」とあるのは、「第二号イにおいて」とする。 suppl-4271-9/art-77/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-77/par-2 With regard to the application of the provisions of Article 42-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (excluding the provisions listed in (a) of that item) during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "in item (i)" in that paragraph is deemed to be replaced with "in item (ii), (a)". machine translation, not official --- ## Cites - suppl-4271-9/art-77/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 - suppl-4271-9/art-77/par-2: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 ## 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十一号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-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-20261007T211206-564, 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