# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十五条 (Supplementary Provisions, Article 125)

- 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: 第百二十五条 (Supplementary Provisions, Article 125)（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — address `suppl-4281-15/art-125`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-125
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-125
- 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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### 第百二十五条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gains or Losses on Revaluation, etc. Where There Is a Release from Debts, etc. Related to Specified Partnership Property in Connection with the Business Rehabilitation of a Small or Medium-Sized Consolidated Corporation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-125</sup>

**第一項**  新租税特別措置法第六十八条の百二の三第一項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用し、施行日前に旧租税特別措置法第六十八条の百二の三第一項に規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4281-15/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-125/par-1</sup>
The provisions of Article 68-102-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply in the case where the fact prescribed in that paragraph occurs on or after the Effective Date, and the provisions then in force continue to govern the case where the fact prescribed in Article 68-102-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred before the Effective Date.
<sup>machine translation, not official</sup>

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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-20261007T211206-577, 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