# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十一条 (Supplementary Provisions, Article 121) - 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: 第百二十一条 (Supplementary Provisions, Article 121)（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — address `suppl-5021-8/art-121` - 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-121 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121 - 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. --- ### 第百二十一条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business caption: machine translation, not official suppl-5021-8/art-121 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121 **第一項** 四年新措置法第五十九条の二第二項の規定は、同項に規定する法人が、同条第一項の規定の適用に係る同項に規定する認定計画の同項に規定する計画期間開始の日から同項の規定の適用を受けようとする事業年度開始の日の前日までの期間内の日を含む連結事業年度において四年旧措置法第六十八条の六十二の二第一項の規定の適用を受けていた場合には、適用しない。 suppl-5021-8/art-121/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-1 The provisions of Article 59-2, paragraph (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 do not apply where the corporation prescribed in that paragraph received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in a consolidated business year that includes a day within the period from the first day of the plan period prescribed in paragraph (1) of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022 for the certified plan prescribed in that paragraph pertaining to the application of the provisions of that paragraph to the day before the first day of the business year for which the corporation seeks the application of the provisions of that paragraph. machine translation, not official **第二項** 四年新措置法第五十九条の二の規定の適用については、同条第四項に規定する法人には、同項に規定する適用対象年度において四年旧措置法第六十八条の六十二の二第一項の規定の適用を受けた四年旧措置法第二条第二項第十号の六に規定する連結法人（当該適用に係る四年旧措置法第五十九条の二第一項に規定する計画の認定を受けた連結親法人又は四年旧措置法第二条第二項第十号の五に規定する連結子法人（以下附則第百二十七条までにおいて「連結子法人」という。）に限る。）に該当するものを含むものとする。 suppl-5021-8/art-121/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-2 With regard to the application of the provisions of Article 59-2 of the Act on Special Measures Concerning Taxation as Amended for 2022, the corporation prescribed in paragraph (4) of that Article is to include a corporation that falls under a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2022 Changes that received the application of the provisions of Article 68-62-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes in the applicable year prescribed in that paragraph (limited to the consolidated parent corporation that received the certification of the plan prescribed in Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes pertaining to that application or a consolidated subsidiary corporation prescribed in Article 2, paragraph (2), item (x)-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes (hereinafter referred to as a "consolidated subsidiary corporation" through Article 127 of the Supplementary Provisions)). machine translation, not official **第三項** 四年新措置法第五十九条の二第四項の規定の適用については、四年旧措置法第六十八条の六十二の二第一項の規定により損金の額に算入された金額は、四年新措置法第五十九条の二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-121/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-121/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-121/par-3 With regard to the application of the provisions of Article 59-2, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount included in deductible expenses pursuant to the provisions of Article 68-62-2, 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 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended for 2022. machine translation, not official --- ## Cites - suppl-5021-8/art-121/par-1: 四年新措置法第五十九条の二第二項 → 租税特別措置法 第五十九条の二第二項 (Article 59-2, paragraph (2)), art-59-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-2 - suppl-5021-8/art-121/par-1: 同条第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1 - suppl-5021-8/art-121/par-2: 附則第百二十七条 → 租税特別措置法 附則第百二十七条 (Supplementary Provisions, Article 127), suppl-5021-8/art-127 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-127 - suppl-5021-8/art-121/par-2: 四年新措置法第五十九条の二 → 租税特別措置法 第五十九条の二 (Article 59-2), art-59-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2 · https://japanlaw.org/l/332AC0000000026/art-59-2 - suppl-5021-8/art-121/par-2: 同条第四項 → 租税特別措置法 第五十九条の二第四項 (Article 59-2, paragraph (4)), art-59-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4 - suppl-5021-8/art-121/par-3: 四年新措置法第五十九条の二第四項 → 租税特別措置法 第五十九条の二第四項 (Article 59-2, paragraph (4)), art-59-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-4 - suppl-5021-8/art-121/par-3: 四年新措置法第五十九条の二第一項 → 租税特別措置法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-59-2/par-1 ## 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