# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90) - 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: 第九十条 (Supplementary Provisions, Article 90)（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除に関する経過措置） — address `suppl-4281-15/art-90` - 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-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-90 - 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. --- ### 第九十条（認定地方公共団体の寄附活用事業に関連する寄附を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 a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government caption: machine translation, not official suppl-4281-15/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-90 **第一項** 法人の施行日前に開始した事業年度における新租税特別措置法第四十二条の十二の二第三項の規定の適用については、同項中「及び第三編第二章」とあるのは「（同法第七十二条及び第七十四条を所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第二十五条の規定によりなお従前の例によることとされる場合における同法第三条の規定による改正前の法人税法第百四十五条第一項において準用する場合を含む。）」と、「は、同法」とあるのは「は、法人税法」と、「と、同法第百四十四条中「と、」とあるのは「と、「法人税の額」とあるのは「法人税の額（租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額）」と、」と、同法第百四十四条の二第一項中「対する法人税の額」とあるのは「対する法人税の額（租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定により控除する金額がある場合には、当該金額を控除した金額。次項及び第三項において同じ。）」と、同法第百四十四条の四第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の二第一項」と、同法第百四十四条の六第一項第三号中「の規定」とあるのは「及び租税特別措置法第四十二条の十二の二第一項（認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除）の規定」と、同項第四号及び同条第二項第二号中「前節」とあるのは「前節及び租税特別措置法第四十二条の十二の二第一項」とする」とあるのは「とする」とする。 suppl-4281-15/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-90/par-1 With regard to the application of the provisions of Article 42-12-2, paragraph (3) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date, the phrase "and Part III, Chapter II" in that paragraph is deemed to be replaced with "(including the cases where Articles 72 and 74 of that Act are applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 25 of the Supplementary Provisions of that Act)"; the phrase ", that Act" with ", the Corporation Tax Act"; and the words ", the phrase ',' in Article 144 of that Act is deemed to be replaced with ', the phrase “amount of corporation tax” is deemed to be replaced with “amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount)”,'; the phrase 'amount of corporation tax on' in Article 144-2, paragraph (1) of that Act is deemed to be replaced with 'amount of corporation tax (where there is an amount to be deducted pursuant to the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation, the amount remaining after deducting that amount; the same applies in the following paragraph and paragraph (3)) on'; the phrase 'the provisions of' in Article 144-4, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation and of'; the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation'; the phrase 'the provisions of' in Article 144-6, paragraph (1), item (iii) of that Act is deemed to be replaced with 'the provisions of Article 42-12-2, paragraph (1) (Special Corporation Tax Credit Where a Donation Is Made in Connection with a Donation-Utilizing Project of a Certified Local Government) of the Act on Special Measures Concerning Taxation and of'; and the phrase 'the preceding Section' in item (iv) of that paragraph and paragraph (2), item (ii) of that Article is deemed to be replaced with 'the preceding Section and Article 42-12-2, paragraph (1) of the Act on Special Measures Concerning Taxation'" are deemed to be deleted. machine translation, not official --- ## Cites - suppl-4281-15/art-90/par-1: 新租税特別措置法第四十二条の十二の二第三項 → 租税特別措置法 第四十二条の十二の二第三項 (Article 42-12-2, paragraph (3)), art-42-12-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-3 - suppl-4281-15/art-90/par-1: 同法第三条 → e-Gov law 426AC0000000010, 第三条 (Article 3), art-3 — not held in this collection - suppl-4281-15/art-90/par-1: 租税特別措置法第四十二条の十二の二第一項 → 租税特別措置法 第四十二条の十二の二第一項 (Article 42-12-2, paragraph (1)), art-42-12-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-1 - suppl-4281-15/art-90/par-1: 次項 → 租税特別措置法 第四十二条の十二の二第四項 (Article 42-12-2, paragraph (4)), art-42-12-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-4 ## 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十二号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-12/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-20261007T211206-574, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, 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