# 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)（第十六条の規定による改正に伴う準備金に関する経過措置） — address `suppl-5021-8/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-5021-8/art-119 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/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（第十六条の規定による改正に伴う準備金に関する経過措置） — Transitional Measures Concerning Reserves, Accompanying the Amendment by Article 16 caption: machine translation, not official suppl-5021-8/art-119 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119 **第一項** 四年新措置法第五十五条第三項の規定の適用については、同項に規定する内国法人には四年旧措置法第六十八条の四十三第一項の規定の適用を受けたものを含むものとし、四年新措置法第五十五条第三項に規定する海外投資等損失準備金の金額には前事業年度から繰り越された同項の特定法人に係る四年旧措置法第六十八条の四十三第一項の海外投資等損失準備金の金額を含むものとし、四年新措置法第五十五条第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十三第四項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十五条第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十三第三項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-1 With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the domestic corporation prescribed in that paragraph is to include a corporation to which the provisions of Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for losses on overseas investment, etc. prescribed in Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for losses on overseas investment, etc. under Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 55, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-43, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-43, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第二項** 四年新措置法第五十五条第三項の規定の適用については、四年旧措置法第六十八条の四十三第一項の規定により損金の額に算入された金額は、四年新措置法第五十五条第一項の規定により損金の額に算入された金額とみなす。 suppl-5021-8/art-119/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-2 With regard to the application of the provisions of Article 55, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official **第三項** 四年新措置法第五十五条の規定の適用については、同条第四項、第五項、第十項、第十三項、第十四項、第十七項、第十八項、第二十一項、第二十二項及び第二十五項の海外投資等損失準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十三第一項の海外投資等損失準備金を含むものとする。 suppl-5021-8/art-119/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-3 With regard to the application of the provisions of Article 55 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for losses on overseas investment, etc. referred to in paragraphs (4), (5), (10), (13), (14), (17), (18), (21), (22), and (25) of that Article is to include the reserve for losses on overseas investment, etc. under Article 68-43, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第四項** 租税特別措置法第五十六条の規定の適用については、同条第二項から第四項までの中小企業事業再編投資損失準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十四第一項の中小企業事業再編投資損失準備金を含むものとする。 suppl-5021-8/art-119/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-4 With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation, the reserve for losses on investment in business restructuring of small and medium sized enterprises referred to in paragraphs (2) through (4) of that Article is to include the reserve for losses on investment in business restructuring of small and medium sized enterprises under Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第五項** 租税特別措置法第五十六条第二項の規定の適用については、同項に規定する中小企業事業再編投資損失準備金の金額には前事業年度から繰り越された同項の特定法人に係る四年旧措置法第六十八条の四十四第一項の中小企業事業再編投資損失準備金の金額を含むものとし、租税特別措置法第五十六条第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十四第三項の規定により益金の額に算入された金額を含むものとし、租税特別措置法第五十六条第二項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十四第二項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-5 With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises prescribed in that paragraph is to include the amount of the reserve for losses on investment in business restructuring of small and medium sized enterprises under Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified corporation referred to in that paragraph carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 56, paragraph (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-44, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-44, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第六項** 租税特別措置法第五十六条第二項の規定の適用については、四年旧措置法第六十八条の四十四第一項の規定により損金の額に算入された金額は、租税特別措置法第五十六条第一項の規定により損金の額に算入された金額とみなす。 suppl-5021-8/art-119/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-6 With regard to the application of the provisions of Article 56, paragraph (2) of the Act on Special Measures Concerning Taxation, the amount included in deductible expenses pursuant to the provisions of Article 68-44, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes is deemed to be the amount included in deductible expenses pursuant to the provisions of Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation. machine translation, not official **第七項** 所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十四条の規定によりなおその効力を有するものとされる同法第十一条の規定による改正前の租税特別措置法（次項において「令和四年旧効力措置法」という。）第五十六条の規定の適用については、同条第二項から第四項まで、第八項、第九項及び第十一項の特定災害防止準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の四十六第一項の特定災害防止準備金を含むものとする。 suppl-5021-8/art-119/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-7 With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022), which remains in force pursuant to Article 44 of the Supplementary Provisions of that Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force" in the following paragraph), the reserve for specified disaster prevention referred to in paragraphs (2) through (4), (8), (9), and (11) of that Article is to include the reserve for specified disaster prevention under Article 68-46, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第八項** 令和四年旧効力措置法第五十六条の規定の適用については、同条第二項に規定する特定災害防止準備金の金額には同項の特定廃棄物最終処分場に係る四年旧措置法第六十八条の四十六第一項の特定災害防止準備金の金額を含むものとし、令和四年旧効力措置法第五十六条第二項又は第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の四十六第二項又は第三項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-8 With regard to the application of the provisions of Article 56 of the Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force, the amount of the reserve for specified disaster prevention prescribed in paragraph (2) of that Article is to include the amount of the reserve for specified disaster prevention under Article 68-46, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified final waste disposal site referred to in that paragraph, and the amount included in gross profit pursuant to the provisions of Article 56, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-46, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第九項** 所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十三条第一項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この項及び次項において「令和五年旧効力措置法」という。）第五十七条の四の規定の適用については、同条第一項第二号、第三項及び第四項に規定する原子力発電施設解体準備金の金額には前事業年度から繰り越されたこれらの規定の特定原子力発電施設に係る四年旧措置法第六十八条の五十四第一項の原子力発電施設解体準備金の金額を含むものとし、令和五年旧効力措置法第五十七条の四第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第三項の規定により益金の額に算入された金額を含むものとし、令和五年旧効力措置法第五十七条の四第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第二項の規定により益金の額に算入された金額を含むものとし、令和五年旧効力措置法第五十七条の四第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四第四項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-9 With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023), which remains in force pursuant to Article 43, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force" in this paragraph and the following paragraph), the amount of the reserve for decommissioning of nuclear power generation facilities prescribed in paragraph (1), item (ii), paragraph (3), and paragraph (4) of that Article is to include the amount of the reserve for decommissioning of nuclear power generation facilities under Article 68-54, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified nuclear power generation facility referred to in those provisions carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force is to include the amount included in gross profit pursuant to the provisions of Article 68-54, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第十項** 令和五年旧効力措置法第五十七条の四の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の原子力発電施設解体準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十四第一項の原子力発電施設解体準備金（令和五年旧効力措置法第五十七条の四第一項に規定する特定原子力発電施設に係るものに限る。）を含むものとする。 suppl-5021-8/art-119/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-10 With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force, the reserve for decommissioning of nuclear power generation facilities referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for decommissioning of nuclear power generation facilities under Article 68-54, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year (limited to that pertaining to the specified nuclear power generation facility prescribed in Article 57-4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2023 Amendment, as Kept in Force). machine translation, not official **第十一項** 租税特別措置法第五十七条の四の規定の適用については、同条第二項から第四項までの特定原子力施設炉心等除去準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十四の二第一項の特定原子力施設炉心等除去準備金を含むものとする。 suppl-5021-8/art-119/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-11 With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the reserve for removal of reactor cores, etc. from specified nuclear facilities referred to in paragraphs (2) through (4) of that Article is to include the reserve for removal of reactor cores, etc. from specified nuclear facilities under Article 68-54-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第十二項** 租税特別措置法第五十七条の四の規定の適用については、同条第二項に規定する特定原子力施設炉心等除去準備金の金額には同項の特定原子力施設に係る四年旧措置法第六十八条の五十四の二第一項の特定原子力施設炉心等除去準備金の金額を含むものとし、租税特別措置法第五十七条の四第二項又は第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十四の二第二項又は第三項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-12 With regard to the application of the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation, the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities prescribed in paragraph (2) of that Article is to include the amount of the reserve for removal of reactor cores, etc. from specified nuclear facilities under Article 68-54-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified nuclear facility referred to in that paragraph, and the amount included in gross profit pursuant to the provisions of Article 57-4, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation is to include the amount included in gross profit pursuant to the provisions of Article 68-54-2, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第十三項** 四年新措置法第五十七条の五の規定の適用については、同条第六項から第九項まで及び第十四項から第十六項までの異常危険準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十五第一項の異常危険準備金を含むものとする。 suppl-5021-8/art-119/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-13 With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks referred to in paragraphs (6) through (9) and (14) through (16) of that Article is to include the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第十四項** 四年新措置法第五十七条の五の規定の適用については、同条第六項に規定する異常危険準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十五第一項の異常危険準備金の金額を含むものとし、四年新措置法第五十七条の五第八項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十五第八項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の五第六項、第七項又は第九項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十五第六項、第七項又は第九項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-14 With regard to the application of the provisions of Article 57-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks prescribed in paragraph (6) of that Article is to include the amount of the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-55, paragraph (8) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-5, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-55, paragraph (6), (7), or (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第十五項** 旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された後青色申告書の提出の承認を受けた場合における四年旧措置法第六十八条の五十五第一項の異常危険準備金の益金算入については、なお従前の例による。 suppl-5021-8/art-119/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-15 The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks under Article 68-55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act. machine translation, not official **第十六項** 四年新措置法第五十七条の六の規定の適用については、同条第三項から第六項まで、第十項、第十一項及び第十三項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金を含むものとする。 suppl-5021-8/art-119/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-16 With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance referred to in paragraphs (3) through (6), (10), (11), and (13) of that Article is to include the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第十七項** 四年新措置法第五十七条の六の規定の適用については、同条第三項に規定する原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額には四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の金額を含むものとし、四年新措置法第五十七条の六第三項又は第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十六第三項又は第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の六第四項の規定又は同条第六項において準用する四年新措置法第五十七条の五第九項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十六第四項の規定又は同条第六項において準用する四年旧措置法第六十八条の五十五第九項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-17 With regard to the application of the provisions of Article 57-6 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance prescribed in paragraph (3) of that Article is to include the amount of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-56, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-6, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 or the provisions of Article 57-5, paragraph (9) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied mutatis mutandis pursuant to paragraph (6) of Article 57-6 is to include the amount included in gross profit pursuant to the provisions of Article 68-56, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes or the provisions of Article 68-55, paragraph (9) of the Act on Special Measures Concerning Taxation Before the 2022 Changes as applied mutatis mutandis pursuant to paragraph (6) of Article 68-56. machine translation, not official **第十八項** 旧法人税法第四条の五第一項の規定により旧法人税法第四条の二の承認を取り消された後青色申告書の提出の承認を受けた場合における四年旧措置法第六十八条の五十六第一項の原子力保険に係る異常危険準備金又は地震保険に係る異常危険準備金の益金算入については、なお従前の例による。 suppl-5021-8/art-119/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-18 The provisions then in force continue to govern the inclusion in gross profit of the reserve for abnormal risks pertaining to nuclear insurance or reserve for abnormal risks pertaining to earthquake insurance under Article 68-56, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the case where approval for filing blue returns was obtained after the approval under Article 4-2 of the Former Corporation Tax Act was rescinded pursuant to the provisions of Article 4-5, paragraph (1) of the Former Corporation Tax Act. machine translation, not official **第十九項** 四年新措置法第五十七条の七の規定の適用については、同条第一項第二号に規定する関西国際空港用地整備準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十七第一項の関西国際空港用地整備準備金の金額を含むものとし、四年新措置法第五十七条の七第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七第四項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-19 With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for land development for Kansai International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for land development for Kansai International Airport under Article 68-57, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57, paragraph (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第二十項** 四年新措置法第五十七条の七の規定の適用については、同条第四項から第六項まで、第九項及び第十項の関西国際空港用地整備準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十七第一項の関西国際空港用地整備準備金を含むものとする。 suppl-5021-8/art-119/par-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-20 With regard to the application of the provisions of Article 57-7 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for land development for Kansai International Airport referred to in paragraphs (4) through (6), (9), and (10) of that Article is to include the reserve for land development for Kansai International Airport under Article 68-57, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第二十一項** 四年新措置法第五十七条の七の二の規定の適用については、同条第一項第二号に規定する中部国際空港整備準備金の金額には前事業年度から繰り越された四年旧措置法第六十八条の五十七の二第一項の中部国際空港整備準備金の金額を含むものとし、四年新措置法第五十七条の七の二第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七の二第四項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の七の二第三項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十七の二第三項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-21 With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for development of Chubu International Airport prescribed in paragraph (1), item (ii) of that Article is to include the amount of the reserve for development of Chubu International Airport under Article 68-57-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57-2, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-7-2, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-57-2, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第二十二項** 四年新措置法第五十七条の七の二の規定の適用については、同条第三項から第五項まで、第八項及び第九項の中部国際空港整備準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十七の二第一項の中部国際空港整備準備金を含むものとする。 suppl-5021-8/art-119/par-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-22 With regard to the application of the provisions of Article 57-7-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for development of Chubu International Airport referred to in paragraphs (3) through (5), (8), and (9) of that Article is to include the reserve for development of Chubu International Airport under Article 68-57-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第二十三項** 四年新措置法第五十七条の八の規定の適用については、同条第三項から第六項まで、第十一項、第十二項及び第十四項の特別修繕準備金には、連結事業年度において積み立てた四年旧措置法第六十八条の五十八第一項の特別修繕準備金を含むものとする。 suppl-5021-8/art-119/par-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-23 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-23 With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for special repairs referred to in paragraphs (3) through (6), (11), (12), and (14) of that Article is to include the reserve for special repairs under Article 68-58, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official **第二十四項** 四年新措置法第五十七条の八の規定の適用については、同条第三項に規定する特別修繕準備金の金額には同項の準備金設定特定船舶に係る四年旧措置法第六十八条の五十八第一項の特別修繕準備金の金額を含むものとし、四年新措置法第五十七条の八第三項又は第五項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十八第三項又は第五項の規定により益金の額に算入された金額を含むものとし、四年新措置法第五十七条の八第四項の規定により益金の額に算入された金額には四年旧措置法第六十八条の五十八第四項の規定により益金の額に算入された金額を含むものとする。 suppl-5021-8/art-119/par-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-24 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-24 With regard to the application of the provisions of Article 57-8 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the reserve for special repairs prescribed in paragraph (3) of that Article is to include the amount of the reserve for special repairs under Article 68-58, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to the specified ship with a reserve set referred to in that paragraph, the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-58, paragraph (3) or (5) of the Act on Special Measures Concerning Taxation Before the 2022 Changes, and the amount included in gross profit pursuant to the provisions of Article 57-8, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount included in gross profit pursuant to the provisions of Article 68-58, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official --- ## Cites - suppl-5021-8/art-119/par-1: 四年新措置法第五十五条第四項 → 租税特別措置法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-4 - suppl-5021-8/art-119/par-1: 四年新措置法第五十五条第三項 → 租税特別措置法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-3 - suppl-5021-8/art-119/par-2: 四年新措置法第五十五条第三項 → 租税特別措置法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/art-55/par-3 - suppl-5021-8/art-119/par-2: 四年新措置法第五十五条第一項 → 租税特別措置法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1 - suppl-5021-8/art-119/par-3: 第二十五項 → 租税特別措置法 第五十五条第二十五項 (Article 55, paragraph (25)), art-55/par-25 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-25 · https://japanlaw.org/l/332AC0000000026/art-55/par-25 - suppl-5021-8/art-119/par-3: 第二十一項 → 租税特別措置法 第五十五条第二十一項 (Article 55, paragraph (21)), art-55/par-21 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-21 · https://japanlaw.org/l/332AC0000000026/art-55/par-21 - suppl-5021-8/art-119/par-3: 四年新措置法第五十五条 → 租税特別措置法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/special-taxation-measures-act/art-55 · https://japanlaw.org/l/332AC0000000026/art-55 - suppl-5021-8/art-119/par-3: 第十四項 → 租税特別措置法 第五十五条第十四項 (Article 55, paragraph (14)), art-55/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-14 · https://japanlaw.org/l/332AC0000000026/art-55/par-14 - suppl-5021-8/art-119/par-3: 第十八項 → 租税特別措置法 第五十五条第十八項 (Article 55, paragraph (18)), art-55/par-18 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-18 · https://japanlaw.org/l/332AC0000000026/art-55/par-18 - suppl-5021-8/art-119/par-3: 同条第四項 → 租税特別措置法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-4 - suppl-5021-8/art-119/par-3: 第十三項 → 租税特別措置法 第五十五条第十三項 (Article 55, paragraph (13)), art-55/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-13 · https://japanlaw.org/l/332AC0000000026/art-55/par-13 - suppl-5021-8/art-119/par-3: 第十項 → 租税特別措置法 第五十五条第十項 (Article 55, paragraph (10)), art-55/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-10 · https://japanlaw.org/l/332AC0000000026/art-55/par-10 - suppl-5021-8/art-119/par-3: 第十七項 → 租税特別措置法 第五十五条第十七項 (Article 55, paragraph (17)), art-55/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-17 · https://japanlaw.org/l/332AC0000000026/art-55/par-17 - suppl-5021-8/art-119/par-3: 第五項 → 租税特別措置法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-5 · https://japanlaw.org/l/332AC0000000026/art-55/par-5 - suppl-5021-8/art-119/par-3: 第二十二項 → 租税特別措置法 第五十五条第二十二項 (Article 55, paragraph (22)), art-55/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-22 · https://japanlaw.org/l/332AC0000000026/art-55/par-22 - suppl-5021-8/art-119/par-4: 同条第二項から第四項まで → 租税特別措置法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/art-56/par-3 - suppl-5021-8/art-119/par-4: 同条第二項から第四項まで → 租税特別措置法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/art-56/par-2 - suppl-5021-8/art-119/par-4: 同条第二項から第四項まで → 租税特別措置法 第五十六条第四項 (Article 56, paragraph (4)), art-56/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-56/par-4 · https://japanlaw.org/l/332AC0000000026/art-56/par-4 - suppl-5021-8/art-119/par-7: 同法第十一条 → e-Gov law 504AC0000000004, 第十一条 (Article 11), art-11 — not held in this collection - suppl-5021-8/art-119/par-7: 所得税法等の一部を改正する法律（令和四年法律第四号）附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5041-4/art-44 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-44 - suppl-5021-8/art-119/par-7: 次項 → 租税特別措置法 附則第百十九条第八項 (Supplementary Provisions, Article 119, paragraph (8)), suppl-5021-8/art-119/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-8 - suppl-5021-8/art-119/par-9: 同法第十条 → e-Gov law 505AC0000000003, 第十条 (Article 10), art-10 — not held in this collection - suppl-5021-8/art-119/par-9: この項 → 租税特別措置法 附則第百十九条第九項 (Supplementary Provisions, Article 119, paragraph (9)), suppl-5021-8/art-119/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-9 - suppl-5021-8/art-119/par-9: 所得税法等の一部を改正する法律（令和五年法律第三号）附則第四十三条第一項 → 租税特別措置法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-5051-3/art-43/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-1 - suppl-5021-8/art-119/par-9: 次項 → 租税特別措置法 附則第百十九条第十項 (Supplementary Provisions, Article 119, paragraph (10)), suppl-5021-8/art-119/par-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-10 - suppl-5021-8/art-119/par-11: 同条第二項から第四項まで → 租税特別措置法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-3 - suppl-5021-8/art-119/par-11: 同条第二項から第四項まで → 租税特別措置法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-57-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-57-4/par-2 - suppl-5021-8/art-119/par-13: 同条第六項から第九項まで → 租税特別措置法 第五十七条の五第六項 (Article 57-5, paragraph (6)), art-57-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-6 - suppl-5021-8/art-119/par-13: 同条第六項から第九項まで → 租税特別措置法 第五十七条の五第九項 (Article 57-5, paragraph (9)), art-57-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9 - suppl-5021-8/art-119/par-13: 第十四項から第十六項まで → 租税特別措置法 第五十七条の五第十五項 (Article 57-5, paragraph (15)), art-57-5/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-15 - suppl-5021-8/art-119/par-13: 同条第六項から第九項まで → 租税特別措置法 第五十七条の五第八項 (Article 57-5, paragraph (8)), art-57-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-8 - suppl-5021-8/art-119/par-13: 第十四項から第十六項まで → 租税特別措置法 第五十七条の五第十四項 (Article 57-5, paragraph (14)), art-57-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-14 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-14 - suppl-5021-8/art-119/par-13: 第十四項から第十六項まで → 租税特別措置法 第五十七条の五第十六項 (Article 57-5, paragraph (16)), art-57-5/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-16 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-16 - suppl-5021-8/art-119/par-13: 四年新措置法第五十七条の五 → 租税特別措置法 第五十七条の五 (Article 57-5), art-57-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5 · https://japanlaw.org/l/332AC0000000026/art-57-5 - suppl-5021-8/art-119/par-13: 同条第六項から第九項まで → 租税特別措置法 第五十七条の五第七項 (Article 57-5, paragraph (7)), art-57-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-7 - suppl-5021-8/art-119/par-14: 同条第六項 → 租税特別措置法 第五十七条の五第六項 (Article 57-5, paragraph (6)), art-57-5/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-6 - suppl-5021-8/art-119/par-14: 第九項 → 租税特別措置法 第五十七条の五第九項 (Article 57-5, paragraph (9)), art-57-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9 - suppl-5021-8/art-119/par-14: 四年新措置法第五十七条の五第八項 → 租税特別措置法 第五十七条の五第八項 (Article 57-5, paragraph (8)), art-57-5/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-8 - suppl-5021-8/art-119/par-14: 四年新措置法第五十七条の五 → 租税特別措置法 第五十七条の五 (Article 57-5), art-57-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5 · https://japanlaw.org/l/332AC0000000026/art-57-5 - suppl-5021-8/art-119/par-14: 第七項 → 租税特別措置法 第五十七条の五第七項 (Article 57-5, paragraph (7)), art-57-5/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-7 - suppl-5021-8/art-119/par-16: 第十三項 → 租税特別措置法 第五十七条の六第十三項 (Article 57-6, paragraph (13)), art-57-6/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-13 - suppl-5021-8/art-119/par-16: 同条第三項から第六項まで → 租税特別措置法 第五十七条の六第五項 (Article 57-6, paragraph (5)), art-57-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-5 - suppl-5021-8/art-119/par-16: 同条第三項から第六項まで → 租税特別措置法 第五十七条の六第六項 (Article 57-6, paragraph (6)), art-57-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-6 - suppl-5021-8/art-119/par-16: 四年新措置法第五十七条の六 → 租税特別措置法 第五十七条の六 (Article 57-6), art-57-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6 · https://japanlaw.org/l/332AC0000000026/art-57-6 - suppl-5021-8/art-119/par-16: 同条第三項から第六項まで → 租税特別措置法 第五十七条の六第三項 (Article 57-6, paragraph (3)), art-57-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-3 - suppl-5021-8/art-119/par-16: 第十項 → 租税特別措置法 第五十七条の六第十項 (Article 57-6, paragraph (10)), art-57-6/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-10 - suppl-5021-8/art-119/par-16: 第十一項 → 租税特別措置法 第五十七条の六第十一項 (Article 57-6, paragraph (11)), art-57-6/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-11 - suppl-5021-8/art-119/par-16: 同条第三項から第六項まで → 租税特別措置法 第五十七条の六第四項 (Article 57-6, paragraph (4)), art-57-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-4 - suppl-5021-8/art-119/par-17: 四年新措置法第五十七条の五第九項 → 租税特別措置法 第五十七条の五第九項 (Article 57-5, paragraph (9)), art-57-5/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-57-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-5/par-9 - suppl-5021-8/art-119/par-17: 第五項 → 租税特別措置法 第五十七条の六第五項 (Article 57-6, paragraph (5)), art-57-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-5 - suppl-5021-8/art-119/par-17: 同条第六項 → 租税特別措置法 第五十七条の六第六項 (Article 57-6, paragraph (6)), art-57-6/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-6 - suppl-5021-8/art-119/par-17: 四年新措置法第五十七条の六 → 租税特別措置法 第五十七条の六 (Article 57-6), art-57-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6 · https://japanlaw.org/l/332AC0000000026/art-57-6 - suppl-5021-8/art-119/par-17: 同条第三項 → 租税特別措置法 第五十七条の六第三項 (Article 57-6, paragraph (3)), art-57-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-3 - suppl-5021-8/art-119/par-17: 四年新措置法第五十七条の六第四項 → 租税特別措置法 第五十七条の六第四項 (Article 57-6, paragraph (4)), art-57-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-6/par-4 - suppl-5021-8/art-119/par-19: 四年新措置法第五十七条の七第四項 → 租税特別措置法 第五十七条の七第四項 (Article 57-7, paragraph (4)), art-57-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-4 - suppl-5021-8/art-119/par-19: 同条第一項第二号 → 租税特別措置法 第五十七条の七第一項第二号 (Article 57-7, paragraph (1), item (ii)), art-57-7/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-1/item-2 - suppl-5021-8/art-119/par-19: 四年新措置法第五十七条の七 → 租税特別措置法 第五十七条の七 (Article 57-7), art-57-7 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7 · https://japanlaw.org/l/332AC0000000026/art-57-7 - suppl-5021-8/art-119/par-19: 四年新措置法第五十七条の七第五項 → 租税特別措置法 第五十七条の七第五項 (Article 57-7, paragraph (5)), art-57-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5 - suppl-5021-8/art-119/par-20: 第九項 → 租税特別措置法 第五十七条の七第九項 (Article 57-7, paragraph (9)), art-57-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-9 - suppl-5021-8/art-119/par-20: 同条第四項から第六項まで → 租税特別措置法 第五十七条の七第四項 (Article 57-7, paragraph (4)), art-57-7/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-4 - suppl-5021-8/art-119/par-20: 同条第四項から第六項まで → 租税特別措置法 第五十七条の七第六項 (Article 57-7, paragraph (6)), art-57-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-6 - suppl-5021-8/art-119/par-20: 第十項 → 租税特別措置法 第五十七条の七第十項 (Article 57-7, paragraph (10)), art-57-7/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-10 - suppl-5021-8/art-119/par-20: 四年新措置法第五十七条の七 → 租税特別措置法 第五十七条の七 (Article 57-7), art-57-7 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7 · https://japanlaw.org/l/332AC0000000026/art-57-7 - suppl-5021-8/art-119/par-20: 同条第四項から第六項まで → 租税特別措置法 第五十七条の七第五項 (Article 57-7, paragraph (5)), art-57-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7/par-5 - suppl-5021-8/art-119/par-21: 四年新措置法第五十七条の七の二 → 租税特別措置法 第五十七条の七の二 (Article 57-7-2), art-57-7-2 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2 - suppl-5021-8/art-119/par-21: 四年新措置法第五十七条の七の二第三項 → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3 - suppl-5021-8/art-119/par-21: 同条第一項第二号 → 租税特別措置法 第五十七条の七の二第一項第二号 (Article 57-7-2, paragraph (1), item (ii)), art-57-7-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-1/item-2 - suppl-5021-8/art-119/par-21: 四年新措置法第五十七条の七の二第四項 → 租税特別措置法 第五十七条の七の二第四項 (Article 57-7-2, paragraph (4)), art-57-7-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4 - suppl-5021-8/art-119/par-22: 第九項 → 租税特別措置法 第五十七条の七の二第九項 (Article 57-7-2, paragraph (9)), art-57-7-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-9 - suppl-5021-8/art-119/par-22: 同条第三項から第五項まで → 租税特別措置法 第五十七条の七の二第五項 (Article 57-7-2, paragraph (5)), art-57-7-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-5 - suppl-5021-8/art-119/par-22: 第八項 → 租税特別措置法 第五十七条の七の二第八項 (Article 57-7-2, paragraph (8)), art-57-7-2/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-8 - suppl-5021-8/art-119/par-22: 四年新措置法第五十七条の七の二 → 租税特別措置法 第五十七条の七の二 (Article 57-7-2), art-57-7-2 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2 · https://japanlaw.org/l/332AC0000000026/art-57-7-2 - suppl-5021-8/art-119/par-22: 同条第三項から第五項まで → 租税特別措置法 第五十七条の七の二第三項 (Article 57-7-2, paragraph (3)), art-57-7-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-3 - suppl-5021-8/art-119/par-22: 同条第三項から第五項まで → 租税特別措置法 第五十七条の七の二第四項 (Article 57-7-2, paragraph (4)), art-57-7-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-7-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-7-2/par-4 - suppl-5021-8/art-119/par-23: 第十四項 → 租税特別措置法 第五十七条の八第十四項 (Article 57-8, paragraph (14)), art-57-8/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-14 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-14 - suppl-5021-8/art-119/par-23: 同条第三項から第六項まで → 租税特別措置法 第五十七条の八第六項 (Article 57-8, paragraph (6)), art-57-8/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-6 - suppl-5021-8/art-119/par-23: 同条第三項から第六項まで → 租税特別措置法 第五十七条の八第三項 (Article 57-8, paragraph (3)), art-57-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-3 - suppl-5021-8/art-119/par-23: 同条第三項から第六項まで → 租税特別措置法 第五十七条の八第四項 (Article 57-8, paragraph (4)), art-57-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-4 - suppl-5021-8/art-119/par-23: 同条第三項から第六項まで → 租税特別措置法 第五十七条の八第五項 (Article 57-8, paragraph (5)), art-57-8/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5 - suppl-5021-8/art-119/par-23: 第十二項 → 租税特別措置法 第五十七条の八第十二項 (Article 57-8, paragraph (12)), art-57-8/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-12 - suppl-5021-8/art-119/par-23: 四年新措置法第五十七条の八 → 租税特別措置法 第五十七条の八 (Article 57-8), art-57-8 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8 · https://japanlaw.org/l/332AC0000000026/art-57-8 - suppl-5021-8/art-119/par-23: 第十一項 → 租税特別措置法 第五十七条の八第十一項 (Article 57-8, paragraph (11)), art-57-8/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-11 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-11 - suppl-5021-8/art-119/par-24: 同条第三項 → 租税特別措置法 第五十七条の八第三項 (Article 57-8, paragraph (3)), art-57-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-3 - suppl-5021-8/art-119/par-24: 第五項 → 租税特別措置法 第五十七条の八第五項 (Article 57-8, paragraph (5)), art-57-8/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-5 - suppl-5021-8/art-119/par-24: 四年新措置法第五十七条の八第四項 → 租税特別措置法 第五十七条の八第四項 (Article 57-8, paragraph (4)), art-57-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-57-8/par-4 - suppl-5021-8/art-119/par-24: 四年新措置法第五十七条の八 → 租税特別措置法 第五十七条の八 (Article 57-8), art-57-8 — https://japanlaw.org/en/special-taxation-measures-act/art-57-8 · https://japanlaw.org/l/332AC0000000026/art-57-8 ## Cited by 4 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五号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第百十三条の二第一項（中小企業者等が機械等を取得した場合の特別償却又は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-5021-8/art-113-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-113-2/par-1 - 租税特別措置法 附則第百十九条第七項（第十六条の規定による改正に伴う準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-7 - 租税特別措置法 附則第百十九条第九項（第十六条の規定による改正に伴う準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-119/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-119/par-9 --- ## 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-20261007T211206-621, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-622, 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