# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（試験研究を行った場合の法人税額の特別控除に関する経過措置） — address `suppl-5051-3/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38 - 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. --- ### 第三十八条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-5051-3/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38 **第一項** 新租税特別措置法第四十二条の四の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第四十六条までにおいて同じ。）の施行日以後に開始する事業年度（新租税特別措置法第四十二条の四第八項第三号の通算法人の租税特別措置法第四十二条の四第八項第二号に規定する適用対象事業年度（以下この条において「適用対象事業年度」という。）を除く。）分の法人税及び新租税特別措置法第四十二条の四第八項第三号の通算法人に係る租税特別措置法第二条第二項第十号の四に規定する通算親法人（以下この条及び附則第四十三条第五項において「通算親法人」という。）の施行日以後に開始する事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税について適用し、法人の施行日前に開始した事業年度（旧租税特別措置法第四十二条の四第八項第三号の通算法人の適用対象事業年度を除く。）分の法人税及び旧租税特別措置法第四十二条の四第八項第三号の通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の適用対象事業年度分の法人税については、なお従前の例による。 suppl-5051-3/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38/par-1 The provisions of Article 42-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; the same applies hereinafter up to Article 46 of the Supplementary Provisions) beginning on or after the Effective Date (excluding the eligible business years prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "eligible business years" in this Article) of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation) and to corporation tax for eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation that end on the date of the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation (hereinafter referred to as the "group tax sharing parent corporation" in this Article and Article 43, paragraph (5) of the Supplementary Provisions) pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before the Effective Date (excluding eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation) and corporation tax for eligible business years of a group tax sharing corporation set forth in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation that end on the date of the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation. machine translation, not official --- ## Cites - suppl-5051-3/art-38/par-1: 新租税特別措置法第四十二条の四 → 租税特別措置法 第四十二条の四 (Article 42-4), art-42-4 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4 · https://japanlaw.org/l/332AC0000000026/art-42-4 - suppl-5051-3/art-38/par-1: 附則第四十六条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5051-3/art-46 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46 - suppl-5051-3/art-38/par-1: 新租税特別措置法第四十二条の四第八項第三号 → 租税特別措置法 第四十二条の四第八項第三号 (Article 42-4, paragraph (8), item (iii)), art-42-4/par-8/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-3 - suppl-5051-3/art-38/par-1: 租税特別措置法第二条第二項第十号の四 → 租税特別措置法 第二条第二項第十号の四 (Article 2, paragraph (2), item (x-4)), art-2/par-2/item-10-4 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-4 - suppl-5051-3/art-38/par-1: 附則第四十三条第五項 → 租税特別措置法 附則第四十三条第五項 (Supplementary Provisions, Article 43, paragraph (5)), suppl-5051-3/art-43/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-43/par-5 - suppl-5051-3/art-38/par-1: 租税特別措置法第二条第二項第二号 → 租税特別措置法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2 - suppl-5051-3/art-38/par-1: この条 → 租税特別措置法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-5051-3/art-38 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38 - suppl-5051-3/art-38/par-1: 租税特別措置法第四十二条の四第八項第二号 → 租税特別措置法 第四十二条の四第八項第二号 (Article 42-4, paragraph (8), item (ii)), art-42-4/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十八条第一項（試験研究を行った場合の法人税額の特別控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-38/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-20261007T211206-644, 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