# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十九条 (Supplementary Provisions, Article 129) - 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: 第百二十九条 (Supplementary Provisions, Article 129)（転廃業助成金等に係る課税の特例に関する経過措置） — address `suppl-5021-8/art-129` - 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-129 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129 - 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. --- ### 第百二十九条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. caption: machine translation, not official suppl-5021-8/art-129 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129 **第一項** 四年新措置法第六十七条の四の規定の適用については、同条第六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百二第四項の特別勘定の金額（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-129/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129/par-1 With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of the special account prescribed in paragraph (6), item (i) of that Article is to include the amount of the special account under Article 68-102, paragraph (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes set up in a consolidated business year (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** 四年新措置法第六十七条の四の規定の適用については、同条第七項及び第九項から第十一項までの特別勘定には、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百二第四項の特別勘定を含むものとする。 suppl-5021-8/art-129/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129/par-2 With regard to the application of the provisions of Article 67-4 of the Act on Special Measures Concerning Taxation as Amended for 2022, the special account referred to in paragraphs (7) and (9) through (11) of that Article is to include the special account under Article 68-102, paragraph (4) 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** 四年新措置法第六十七条の四第十四項の規定の適用については、同項に規定する固定資産には、四年旧措置法第六十八条の百二第二項（同条第十項において準用する場合を含む。）又は同条第三項（同条第十一項において準用する場合を含む。）の規定の適用を受けた四年新措置法第二条第二項第二十三号に規定する固定資産を含むものとする。 suppl-5021-8/art-129/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-129/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-129/par-3 With regard to the application of the provisions of Article 67-4, paragraph (14) of the Act on Special Measures Concerning Taxation as Amended for 2022, the fixed assets prescribed in that paragraph are to include fixed assets prescribed in Article 2, paragraph (2), item (xxiii) of the Act on Special Measures Concerning Taxation as Amended for 2022 to which the provisions of Article 68-102, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (10) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) of the Act on Special Measures Concerning Taxation Before the 2022 Changes have been applied. machine translation, not official --- ## Cites - suppl-5021-8/art-129/par-1: 四年新措置法第六十七条の四 → 租税特別措置法 第六十七条の四 (Article 67-4), art-67-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4 · https://japanlaw.org/l/332AC0000000026/art-67-4 - suppl-5021-8/art-129/par-1: 同条第六項第一号 → 租税特別措置法 第六十七条の四第六項第一号 (Article 67-4, paragraph (6), item (i)), art-67-4/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-6/item-1 - suppl-5021-8/art-129/par-2: 第九項から第十一項まで → 租税特別措置法 第六十七条の四第九項 (Article 67-4, paragraph (9)), art-67-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-9 - suppl-5021-8/art-129/par-2: 第九項から第十一項まで → 租税特別措置法 第六十七条の四第十項 (Article 67-4, paragraph (10)), art-67-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-10 - suppl-5021-8/art-129/par-2: 第九項から第十一項まで → 租税特別措置法 第六十七条の四第十一項 (Article 67-4, paragraph (11)), art-67-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-11 - suppl-5021-8/art-129/par-2: 四年新措置法第六十七条の四 → 租税特別措置法 第六十七条の四 (Article 67-4), art-67-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4 · https://japanlaw.org/l/332AC0000000026/art-67-4 - suppl-5021-8/art-129/par-2: 同条第七項 → 租税特別措置法 第六十七条の四第七項 (Article 67-4, paragraph (7)), art-67-4/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-7 - suppl-5021-8/art-129/par-3: 四年新措置法第六十七条の四第十四項 → 租税特別措置法 第六十七条の四第十四項 (Article 67-4, paragraph (14)), art-67-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-67-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-67-4/par-14 - suppl-5021-8/art-129/par-3: 四年新措置法第二条第二項第二十三号 → 租税特別措置法 第二条第二項第二十三号 (Article 2, paragraph (2), item (xxiii)), art-2/par-2/item-23 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-23 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-23 ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-625, 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