# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Supplementary Provisions, Article 93) - 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: 第九十三条 (Supplementary Provisions, Article 93)（法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-4301-7/art-93` - 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-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93 - 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. --- ### 第九十三条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax caption: machine translation, not official suppl-4301-7/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93 **第一項** 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新租税特別措置法第四十二条の十三の規定の適用については、同条第一項第十七号中「第四十二条の十二の五第二項」とあるのは「前条第二項」と、同条第六項中「、第十号又は第十七号の二」とあるのは「又は第十号」と、「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同項第一号中「第四十二条の十二の五第三項第六号」とあるのは「前条第三項第六号」と、同項第二号中「第四十二条の十二の五第三項第八号」とあるのは「前条第三項第八号」と、同条第七項中「第四十二条の十二の五第三項第一号」とあるのは「前条第三項第一号」と、同条第八項中「、第四十二条の十一の二第五項及び前条第五項」とあるのは「及び第四十二条の十一の二第五項」とする。 suppl-4301-7/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93/par-1 With regard to the application of the provisions of Article 42-13 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 (xiv) of the Supplementary Provisions, in paragraph (1), item (xvii) of that Article, the phrase "Article 42-12-5, paragraph (2)" is deemed to be replaced with "paragraph (2) of the preceding Article"; in paragraph (6) of that Article, the phrase ", item (x) or item (xvii)-2" is deemed to be replaced with "or item (x)", and the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; in item (i) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (vi)" is deemed to be replaced with "paragraph (3), item (vi) of the preceding Article"; in item (ii) of that paragraph, the phrase "Article 42-12-5, paragraph (3), item (viii)" is deemed to be replaced with "paragraph (3), item (viii) of the preceding Article"; in paragraph (7) of that Article, the phrase "Article 42-12-5, paragraph (3), item (i)" is deemed to be replaced with "paragraph (3), item (i) of the preceding Article"; and in paragraph (8) of that Article, the phrase ", Article 42-11-2, paragraph (5) and paragraph (5) of the preceding Article" is deemed to be replaced with "and Article 42-11-2, paragraph (5)". machine translation, not official **第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十二条の十三第六項の規定の適用については、同項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。 suppl-4301-7/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-93/par-2 With regard to the application of the provisions of Article 42-13, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise". machine translation, not official --- ## Cites - suppl-4301-7/art-93/par-1: 同項第二号 → 租税特別措置法 第四十二条の十三第五項第二号 (Article 42-13, paragraph (5), item (ii)), art-42-13/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-2 - suppl-4301-7/art-93/par-1: 第四十二条の十二の五第三項第六号 → 租税特別措置法 第四十二条の十二の五第四項第七号 (Article 42-12-5, paragraph (4), item (vii)), art-42-12-5/par-4/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-7 - suppl-4301-7/art-93/par-1: 新租税特別措置法第四十二条の十三 → 租税特別措置法 第四十二条の十三 (Article 42-13), art-42-13 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13 - suppl-4301-7/art-93/par-1: 同条第六項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5 - suppl-4301-7/art-93/par-1: 同項第一号 → 租税特別措置法 第四十二条の十三第五項第一号 (Article 42-13, paragraph (5), item (i)), art-42-13/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5/item-1 - suppl-4301-7/art-93/par-1: 第四十二条の十二の五第三項第一号 → 租税特別措置法 第四十二条の十二の五第四項第一号 (Article 42-12-5, paragraph (4), item (i)), art-42-12-5/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-1 - suppl-4301-7/art-93/par-1: 同条第七項 → 租税特別措置法 第四十二条の十三第六項 (Article 42-13, paragraph (6)), art-42-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6 - suppl-4301-7/art-93/par-1: 同条第八項 → 租税特別措置法 第四十二条の十三第八項 (Article 42-13, paragraph (8)), art-42-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8 - suppl-4301-7/art-93/par-1: 前条第五項 → 租税特別措置法 第四十二条の十二の七第五項 (Article 42-12-7, paragraph (5)), art-42-12-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5 - suppl-4301-7/art-93/par-1: 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 - suppl-4301-7/art-93/par-1: 第四十二条の十一の二第五項 → 租税特別措置法 第四十二条の十一の二第五項 (Article 42-11-2, paragraph (5)), art-42-11-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-11-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-5 - suppl-4301-7/art-93/par-2: 新租税特別措置法第四十二条の十三第六項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5 --- ## 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-20261007T211206-597, 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