# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十一条 (Supplementary Provisions, Article 91) - 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: 第九十一条 (Supplementary Provisions, Article 91)（特定の地域において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-4301-7/art-91` - 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-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91 - 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. --- ### 第九十一条（特定の地域において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 the Special Corporation Tax Credit Where the Number of Employees Has Increased in Specified Areas caption: machine translation, not official suppl-4301-7/art-91 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91 **第一項** 施行日前に地域再生法第十七条の二第三項の認定を受けた法人（施行日以後に同項の認定（同条第四項の規定による変更の認定を含む。）を受けた法人を除く。）が、施行日以後に開始する新租税特別措置法第四十二条の十二第四項第一号に規定する適用年度において旧租税特別措置法第四十二条の十二第一項第一号及び第三号に掲げる要件を満たす場合には、当該適用年度における新租税特別措置法第四十二条の十二の規定の適用については、次に定めるところによる。 suppl-4301-7/art-91/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1 Where a corporation that obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act before the Effective Date (excluding a corporation that obtained the certification referred to in that paragraph (including the certification of a change under the provisions of paragraph (4) of that Article) on or after the Effective Date) meets the requirements listed in Article 42-12, paragraph (1), items (i) and (iii) of the Former Act on Special Measures Concerning Taxation in an applicable business year prescribed in Article 42-12, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that begins on or after the Effective Date, the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation apply in that applicable business year as follows: machine translation, not official **一** 新租税特別措置法第四十二条の十二第一項第一号イ及びロに掲げる要件を満たすものとする。 suppl-4301-7/art-91/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1/item-1 the requirements listed in Article 42-12, paragraph (1), item (i), (a) and (b) of the New Act on Special Measures Concerning Taxation are deemed to be met; machine translation, not official **二** 新租税特別措置法第四十二条の十二第一項中「金額を超える」とあるのは「金額（前条第二項の規定により当該適用年度の所得に対する調整前法人税額から控除される金額がある場合には、当該金額を控除した残額）を超える」と、同項第二号イ中「百分の八」とあるのは「百分の十」と、同号ハ中「イ及びロに」とあるのは「イに」とする。 suppl-4301-7/art-91/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1/item-2 in Article 42-12, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "exceeding the amount" is deemed to be replaced with "exceeding the amount (if there is an amount to be deducted from the amount of corporation tax before adjustment on income for that applicable business year pursuant to the provisions of paragraph (2) of the preceding Article, the remaining amount after deducting that amount)"; in item (ii), (a) of that paragraph, the phrase "8 percent" is deemed to be replaced with "10 percent"; and in (c) of that item, the phrase "in (a) and (b)" is deemed to be replaced with "in (a)"; machine translation, not official **三** 新租税特別措置法第四十二条の十二第一項第二号ロ及び第六項の規定は、適用しない。 suppl-4301-7/art-91/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1/item-3 the provisions of Article 42-12, paragraph (1), item (ii), (b) and paragraph (6) of the New Act on Special Measures Concerning Taxation do not apply. machine translation, not official **第二項** 前項の規定は、新租税特別措置法第四十二条の十二第八項に規定する書類に前項の規定の適用を受ける旨の記載がある場合に限り、適用する。 suppl-4301-7/art-91/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-2 The provisions of the preceding paragraph apply only if the document prescribed in Article 42-12, paragraph (8) of the New Act on Special Measures Concerning Taxation contains a statement to the effect that the provisions of the preceding paragraph are to be applied. machine translation, not official **第三項** 施行日から附則第一条第十五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四十二条の十二の規定の適用については、同条第一項、第二項及び第四項第一号中「地方活力向上地域等特定業務施設整備計画」とあるのは「地方活力向上地域特定業務施設整備計画」と、同項第二号中「認定地方活力向上地域等特定業務施設整備計画」とあるのは「認定地方活力向上地域特定業務施設整備計画」と、「同号イ又はロに掲げる地域」とあるのは「同号に規定する地方活力向上地域」とする。 suppl-4301-7/art-91/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-3 With regard to the application of the provisions of Article 42-12 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xv) of the Supplementary Provisions, the phrase "plan for developing specified business facilities in areas for improving regional vitality, etc." in paragraphs (1) and (2) and paragraph (4), item (i) of that Article is deemed to be replaced with "plan for developing specified business facilities in areas for improving regional vitality"; in item (ii) of that paragraph, the phrase "certified plan for developing specified business facilities in areas for improving regional vitality, etc." is deemed to be replaced with "certified plan for developing specified business facilities in areas for improving regional vitality", and the phrase "areas listed in (a) or (b) of that item" is deemed to be replaced with "area for improving regional vitality prescribed in that item". machine translation, not official **第四項** 附則第八十六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旧租税特別措置法第四十二条の十二第一項から第三項までの規定の適用がある場合における新法人税法第二編第一章及び第三編第二章の規定の適用については、新租税特別措置法第四十二条の四第十二項及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八十六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十五条の規定による改正前の租税特別措置法第四十二条の十二第一項から第三項まで」と、「同法」とあるのは「法人税法」と読み替えるものとする。 suppl-4301-7/art-91/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-4 With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-12, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and (7)" is deemed to be replaced with "Article 42-12, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act". machine translation, not official **第五項** 附則第八十六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旧租税特別措置法第四十二条の十二第一項から第三項までの規定の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又は第四十二条の十二の六第六項」とあるのは、「若しくは第四十二条の十二の六第六項又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十一条第四項」とする。 suppl-4301-7/art-91/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-5 With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-12, paragraphs (1) through (3) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or Article 42-12-6, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-6, paragraph (6), or Article 91, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)". machine translation, not official **第六項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「第四十二条の十二の六第六項」とあるのは、「第四十二条の十二の五第七項」とする。 suppl-4301-7/art-91/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-6 With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)". machine translation, not official --- ## Cites - suppl-4301-7/art-91/par-1: 地域再生法第十七条の二第三項 → e-Gov law 417AC0000000024, 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — not held in this collection - suppl-4301-7/art-91/par-1: 同条第四項 → e-Gov law 417AC0000000024, 第十七条の二第四項 (Article 17-2, paragraph (4)), art-17-2/par-4 — not held in this collection - suppl-4301-7/art-91/par-2: 前項 → 租税特別措置法 附則第九十一条第一項 (Supplementary Provisions, Article 91, paragraph (1)), suppl-4301-7/art-91/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-1 - suppl-4301-7/art-91/par-3: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4301-7/art-1/par-1/item-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-15 - suppl-4301-7/art-91/par-4: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-4301-7/art-91/par-4: 第十三項 → 租税特別措置法 第四十二条の四第二十四項 (Article 42-4, paragraph (24)), art-42-4/par-24 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24 - suppl-4301-7/art-91/par-4: 第六項 → 租税特別措置法 第四十二条の四第七項 (Article 42-4, paragraph (7)), art-42-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7 - suppl-4301-7/art-91/par-4: 新租税特別措置法第四十二条の四第十二項 → 租税特別措置法 第四十二条の四第二十三項 (Article 42-4, paragraph (23)), art-42-4/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23 - suppl-4301-7/art-91/par-4: 第一項 → 租税特別措置法 第四十二条の四第一項 (Article 42-4, paragraph (1)), art-42-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1 - suppl-4301-7/art-91/par-4: 附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4301-7/art-86 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-86 - suppl-4301-7/art-91/par-4: 第三項 → 租税特別措置法 第四十二条の四第四項 (Article 42-4, paragraph (4)), art-42-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4 - suppl-4301-7/art-91/par-5: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第九十一条第四項 → 租税特別措置法 附則第九十一条第四項 (Supplementary Provisions, Article 91, paragraph (4)), suppl-4301-7/art-91/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-4 - suppl-4301-7/art-91/par-5: 附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4301-7/art-86 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-86 - suppl-4301-7/art-91/par-5: 新租税特別措置法第六十六条の七第九項 → 租税特別措置法 第六十六条の七第九項 (Article 66-7, paragraph (9)), art-66-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9 - suppl-4301-7/art-91/par-5: 第六十六条の九の三第九項 → 租税特別措置法 第六十六条の九の三第八項 (Article 66-9-3, paragraph (8)), art-66-9-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8 - suppl-4301-7/art-91/par-6: 前項 → 租税特別措置法 附則第九十一条第五項 (Supplementary Provisions, Article 91, paragraph (5)), suppl-4301-7/art-91/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-5 - suppl-4301-7/art-91/par-6: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十七条第二項（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-2 - 租税特別措置法 附則第九十一条第二項（特定の地域において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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-2 - 租税特別措置法 附則第九十一条第五項（特定の地域において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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-5 - 租税特別措置法 附則第九十一条第六項（特定の地域において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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-91/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-6 --- ## 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-20261007T211206-596, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-597, 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