# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十九条 (Supplementary Provisions, Article 119) - 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: 第百十九条 (Supplementary Provisions, Article 119)（登録免許税の特例に関する経過措置） — address `suppl-4301-7/art-119` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119 - 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. --- ### 第百十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax caption: machine translation, not official suppl-4301-7/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119 **第一項** 新租税特別措置法第八十条第一項の規定は、附則第一条第十三号に定める日以後にされる同項の認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、同日前にされた旧租税特別措置法第八十条第一項の認定（産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。次項において「産競法等改正法」という。）附則第四条第一項又は第五条第一項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当該認定を含む。）に係る旧租税特別措置法第八十条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。 suppl-4301-7/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-1 The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registrations of the matters listed in the items of that paragraph pertaining to the certification referred to in that paragraph granted on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification referred to in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation granted before that date (including that certification in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (1) or Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act, etc. Amendment Act" in the following paragraph)). machine translation, not official **第二項** 産競法等改正法附則第十条の規定により産競法等改正法第一条の規定による改正後の産業競争力強化法（平成二十五年法律第九十八号）第百十三条第一項の認定を受けた同項に規定する創業支援等事業計画とみなされた産競法等改正法第一条の規定による改正前の産業競争力強化法第百十三条第一項に規定する創業支援事業計画は、新租税特別措置法第八十条第二項に規定する認定創業支援等事業計画とみなして、同項の規定を適用する。 suppl-4301-7/art-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-2 A business startup support plan prescribed in Article 113, paragraph (1) of the Act on Strengthening Industrial Competitiveness before the amendment by the provisions of Article 1 of the Industrial Competitiveness Act, etc. Amendment Act, which is deemed, pursuant to the provisions of Article 10 of the Supplementary Provisions of the Industrial Competitiveness Act, etc. Amendment Act, to be a business startup support, etc. plan prescribed in Article 113, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) as amended by the provisions of Article 1 of the Industrial Competitiveness Act, etc. Amendment Act for which the certification referred to in that paragraph has been obtained, is deemed to be a certified business startup support, etc. plan prescribed in Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph apply. machine translation, not official **第三項** 附則第一条第十三号に定める日から同条第二十一号に定める日の前日までの間における新租税特別措置法第八十条第二項の規定の適用については、同項中「第百二十八条第二項」とあるのは「第百十四条第二項」と、「第百二十七条第一項又は第百二十八条第一項」とあるのは「第百十三条第一項又は第百十四条第一項」と、「第二条第二十六項」とあるのは「第二条第二十二項」とする。 suppl-4301-7/art-119/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-3 With regard to the application of the provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiii) of the Supplementary Provisions to the day before the date specified in item (xxi) of that Article, the phrase "Article 128, paragraph (2)" in that paragraph is deemed to be replaced with "Article 114, paragraph (2)", the phrase "Article 127, paragraph (1) or Article 128, paragraph (1)" with "Article 113, paragraph (1) or Article 114, paragraph (1)", and the phrase "Article 2, paragraph (26)" with "Article 2, paragraph (22)". machine translation, not official --- ## Cites - suppl-4301-7/art-119/par-1: 新租税特別措置法第八十条第一項 → 租税特別措置法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1 - suppl-4301-7/art-119/par-1: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4301-7/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-13 - suppl-4301-7/art-119/par-1: 次項 → 租税特別措置法 附則第百十九条第二項 (Supplementary Provisions, Article 119, paragraph (2)), suppl-4301-7/art-119/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/par-2 - suppl-4301-7/art-119/par-2: 産業競争力強化法（平成二十五年法律第九十八号）第百十三条第一項 → e-Gov law 425AC0000000098, 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — not held in this collection - suppl-4301-7/art-119/par-2: 新租税特別措置法第八十条第二項 → 租税特別措置法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-3 - suppl-4301-7/art-119/par-3: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4301-7/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-13 - suppl-4301-7/art-119/par-3: 新租税特別措置法第八十条第二項 → 租税特別措置法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-3 - suppl-4301-7/art-119/par-3: 同条第二十一号 → 租税特別措置法 附則第一条第一項第二十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xxi)), suppl-4301-7/art-1/par-1/item-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-21 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-21 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十三号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-13/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-13/sub-2 - 租税特別措置法 附則第百十九条第一項（登録免許税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-119/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-20261007T211206-602, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-603, 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