# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十七条 (Supplementary Provisions, Article 137) - 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: 第百三十七条 (Supplementary Provisions, Article 137)（所得税法等の一部を改正する等の法律の一部改正に伴う経過措置） — address `suppl-5021-8/art-137` - 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-137 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137 - 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. --- ### 第百三十七条（所得税法等の一部を改正する等の法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc., and Other Matters caption: machine translation, not official suppl-5021-8/art-137 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137 **第一項** 第二十九条の規定による改正後の所得税法等の一部を改正する等の法律（次項及び第三項において「新平成二十九年改正法」という。）附則第六十九条第十一項及び第十三項の規定は、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-137/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-1 The provisions of Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 29 (referred to as the "New 2017 Amendment Act" in the following paragraph and paragraph (3)) apply to corporation tax of a corporation for a business year ending on or after March 31, 2022. machine translation, not official **第二項** 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新平成二十九年改正法附則第六十九条第十一項及び第十三項に規定する特別勘定の金額については、これらの規定は、適用しない。 suppl-5021-8/art-137/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-2 With regard to the amount of the special account prescribed in Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act 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, those provisions do not apply. machine translation, not official **第三項** 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内国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内国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、新平成二十九年改正法附則第六十九条第十一項及び第十三項の規定を適用する。 suppl-5021-8/art-137/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-3 The provisions of Article 69, paragraphs (11) and (13) of the Supplementary Provisions of the New 2017 Amendment Act apply by deeming a domestic 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 domestic 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-137/par-1: 次項 → 租税特別措置法 附則第百三十七条第二項 (Supplementary Provisions, Article 137, paragraph (2)), suppl-5021-8/art-137/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-2 - suppl-5021-8/art-137/par-1: 第三項 → 租税特別措置法 附則第百三十七条第三項 (Supplementary Provisions, Article 137, paragraph (3)), suppl-5021-8/art-137/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-3 ## Cited by 2 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ツ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-12 - 租税特別措置法 附則第百三十七条第一項（所得税法等の一部を改正する等の法律の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-137/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-137/par-1 --- ## 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-20261007T211206-625, 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