# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十八条 (Supplementary Provisions, Article 128) - 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: 第百二十八条 (Supplementary Provisions, Article 128)（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — address `suppl-5021-8/art-128` - 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-128 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128 - 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. --- ### 第百二十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Investment in a Special New Business Development Operator as a Specified Business Activity caption: machine translation, not official suppl-5021-8/art-128 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128 **第一項** 四年新措置法第六十六条の十三の規定の適用については、同条第二項第一号に規定する特別勘定の金額には、連結事業年度において設けた四年旧措置法第六十八条の九十八第一項の特別勘定の金額のうち損金の額に算入されたもの（既に益金の額に算入された、又は益金の額に算入されるべき金額がある場合には、これらの金額を控除した金額）を含むものとする。 suppl-5021-8/art-128/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-1 With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (2), item (i) of that Article is to include the amount, out of the amount of the special account under Article 68-98, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year, that has been included in deductible expenses (if there is an amount that has already been included in gross profit or that is to be included in gross profit, the amount remaining after deducting those amounts). machine translation, not official **第二項** 租税特別措置法第六十六条の十三の規定の適用については、同条第二項第二号、第三項、第六項から第九項まで、第十三項及び第十四項第一号の特別勘定には、連結事業年度において設けた四年旧措置法第六十八条の九十八第一項の特別勘定を含むものとする。 suppl-5021-8/art-128/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-2 With regard to the application of the provisions of Article 66-13 of the Act on Special Measures Concerning Taxation, the special account referred to in paragraph (2), item (ii), paragraph (3), paragraphs (6) through (9), paragraph (13) and paragraph (14), item (i) of that Article is to include the special account under Article 68-98, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year. machine translation, not official **第三項** 四年新措置法第六十六条の十三第八項の規定は、法人の令和四年三月三十一日以後に終了する事業年度分の法人税について適用する。 suppl-5021-8/art-128/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-3 The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply to corporation tax of a corporation for a business year ending on or after March 31, 2022. machine translation, not official **第四項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた法人の四年新措置法第六十六条の十三第八項に規定する特別勘定の金額については、同項の規定は、適用しない。 suppl-5021-8/art-128/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-4 With regard to the amount of the special account prescribed in Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 of a corporation that is deemed to have obtained the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions, the provisions of that paragraph do not apply. machine translation, not official **第五項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、四年新措置法第六十六条の十三第八項の規定を適用する。 suppl-5021-8/art-128/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-128/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-128/par-5 The provisions of Article 66-13, paragraph (8) of the Act on Special Measures Concerning Taxation as Amended for 2022 apply by deeming a corporation that is deemed to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions to fall under the category of a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a corporation that is deemed not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions not to fall under the category of a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively. machine translation, not official --- ## Cites - suppl-5021-8/art-128/par-1: 四年新措置法第六十六条の十三 → 租税特別措置法 第六十六条の十三 (Article 66-13), art-66-13 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13 · https://japanlaw.org/l/332AC0000000026/art-66-13 - suppl-5021-8/art-128/par-1: 同条第二項第一号 → 租税特別措置法 第六十六条の十三第二項第一号 (Article 66-13, paragraph (2), item (i)), art-66-13/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-2/item-1 - suppl-5021-8/art-128/par-2: 租税特別措置法第六十六条の十三 → 租税特別措置法 第六十六条の十三 (Article 66-13), art-66-13 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13 · https://japanlaw.org/l/332AC0000000026/art-66-13 - suppl-5021-8/art-128/par-2: 第三項 → 租税特別措置法 第六十六条の十三第三項 (Article 66-13, paragraph (3)), art-66-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-3 - suppl-5021-8/art-128/par-2: 第六項から第九項まで → 租税特別措置法 第六十六条の十三第七項 (Article 66-13, paragraph (7)), art-66-13/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-7 - suppl-5021-8/art-128/par-2: 第六項から第九項まで → 租税特別措置法 第六十六条の十三第八項 (Article 66-13, paragraph (8)), art-66-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-8 - suppl-5021-8/art-128/par-2: 同条第二項第二号 → 租税特別措置法 第六十六条の十三第二項第二号 (Article 66-13, paragraph (2), item (ii)), art-66-13/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-2/item-2 - suppl-5021-8/art-128/par-2: 第十三項 → 租税特別措置法 第六十六条の十三第二十二項 (Article 66-13, paragraph (22)), art-66-13/par-22 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-22 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-22 - suppl-5021-8/art-128/par-2: 第六項から第九項まで → 租税特別措置法 第六十六条の十三第六項 (Article 66-13, paragraph (6)), art-66-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-6 - suppl-5021-8/art-128/par-2: 第六項から第九項まで → 租税特別措置法 第六十六条の十三第九項 (Article 66-13, paragraph (9)), art-66-13/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-9 - suppl-5021-8/art-128/par-3: 四年新措置法第六十六条の十三第八項 → 租税特別措置法 第六十六条の十三第八項 (Article 66-13, paragraph (8)), art-66-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-8 - suppl-5021-8/art-128/par-4: 四年新措置法第六十六条の十三第八項 → 租税特別措置法 第六十六条の十三第八項 (Article 66-13, paragraph (8)), art-66-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-8 - suppl-5021-8/art-128/par-5: 四年新措置法第六十六条の十三第八項 → 租税特別措置法 第六十六条の十三第八項 (Article 66-13, paragraph (8)), art-66-13/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-66-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-8 ## 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-20261007T211206-624, 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