# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十条 (Supplementary Provisions, Article 120) - 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: 第百二十条 (Supplementary Provisions, Article 120)（鉱業所得の課税の特例に関する経過措置） — address `suppl-5021-8/art-120` - 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-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120 - 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. --- ### 第百二十条（鉱業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mining Income caption: machine translation, not official suppl-5021-8/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120 **第一項** 四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第四項に規定する法人には四年旧措置法第六十八条の六十一第一項又は第二項の規定の適用を受けたものを含むものとし、四年新措置法第五十八条第四項及び第五十九条第一項第二号に規定する探鉱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六十一第一項の探鉱準備金の金額を含むものとし、四年新措置法第五十八条第四項及び第五十九条第二項第二号に規定する海外探鉱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六十一第二項の海外探鉱準備金の金額を含むものとし、四年新措置法第五十八条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六十一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、四年新措置法第五十八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六十一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-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120/par-1 With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in Article 58, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include a corporation to which the provisions of Article 68-61, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes were applied, the amount of the reserve for exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes carried over from the preceding business year, the amount of the reserve for overseas exploration prescribed in Article 58, paragraph (4) and Article 59, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the amount of the reserve for overseas exploration under Article 68-61, paragraph (2) 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 58, 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 68-61, 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 58, 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 68-61, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes. machine translation, not official **第二項** 四年新措置法第五十八条及び第五十九条の規定の適用については、四年新措置法第五十八条第五項、第六項及び第十項から第十二項まで並びに第五十九条第一項の探鉱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六十一第一項の探鉱準備金を含むものとし、四年新措置法第五十八条第五項、第六項及び第十項並びに第五十九条第二項の海外探鉱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六十一第二項の海外探鉱準備金を含むものとする。 suppl-5021-8/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-120/par-2 With regard to the application of the provisions of Articles 58 and 59 of the Act on Special Measures Concerning Taxation as Amended for 2022, the reserve for exploration referred to in Article 58, paragraphs (5), (6), and (10) through (12) and Article 59, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for exploration under Article 68-61, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year, and the reserve for overseas exploration referred to in Article 58, paragraphs (5), (6), and (10) and Article 59, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 is to include the reserve for overseas exploration under Article 68-61, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2022 Changes accumulated in a consolidated business year. machine translation, not official --- ## Cites - suppl-5021-8/art-120/par-1: 第五十九条第一項第二号 → 租税特別措置法 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-1/item-2 - suppl-5021-8/art-120/par-1: 第五十九条第二項第二号 → 租税特別措置法 第五十九条第二項第二号 (Article 59, paragraph (2), item (ii)), art-59/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2/item-2 - suppl-5021-8/art-120/par-1: 四年新措置法第五十八条第五項 → 租税特別措置法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/art-58/par-5 - suppl-5021-8/art-120/par-1: 第五十九条 → 租税特別措置法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/special-taxation-measures-act/art-59 · https://japanlaw.org/l/332AC0000000026/art-59 - suppl-5021-8/art-120/par-1: 四年新措置法第五十八条第四項 → 租税特別措置法 第五十八条第四項 (Article 58, paragraph (4)), art-58/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/art-58/par-4 - suppl-5021-8/art-120/par-1: 四年新措置法第五十八条 → 租税特別措置法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/special-taxation-measures-act/art-58 · https://japanlaw.org/l/332AC0000000026/art-58 - suppl-5021-8/art-120/par-2: 第十項から第十二項まで → 租税特別措置法 第五十八条第十一項 (Article 58, paragraph (11)), art-58/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-11 · https://japanlaw.org/l/332AC0000000026/art-58/par-11 - suppl-5021-8/art-120/par-2: 四年新措置法第五十八条第五項 → 租税特別措置法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/art-58/par-5 - suppl-5021-8/art-120/par-2: 第六項 → 租税特別措置法 第五十八条第六項 (Article 58, paragraph (6)), art-58/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/art-58/par-6 - suppl-5021-8/art-120/par-2: 第五十九条 → 租税特別措置法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/special-taxation-measures-act/art-59 · https://japanlaw.org/l/332AC0000000026/art-59 - suppl-5021-8/art-120/par-2: 第十項から第十二項まで → 租税特別措置法 第五十八条第十項 (Article 58, paragraph (10)), art-58/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-10 · https://japanlaw.org/l/332AC0000000026/art-58/par-10 - suppl-5021-8/art-120/par-2: 四年新措置法第五十八条 → 租税特別措置法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/special-taxation-measures-act/art-58 · https://japanlaw.org/l/332AC0000000026/art-58 - suppl-5021-8/art-120/par-2: 第五十九条第一項 → 租税特別措置法 第五十九条第一項 (Article 59, paragraph (1)), art-59/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/art-59/par-1 - suppl-5021-8/art-120/par-2: 第十項から第十二項まで → 租税特別措置法 第五十八条第十二項 (Article 58, paragraph (12)), art-58/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-58/par-12 · https://japanlaw.org/l/332AC0000000026/art-58/par-12 - suppl-5021-8/art-120/par-2: 第五十九条第二項 → 租税特別措置法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/art-59/par-2 ## 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 --- ## 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-20261007T211206-622, 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