# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（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-5051-3/art-44` - 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-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-44 - 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. --- ### 第四十四条（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-5051-3/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-44 **第一項** 施行日以後に海上運送法（昭和二十四年法律第百八十七号）第三十五条第三項の認定を受ける法人の施行日から令和六年三月三十一日までの間に開始する事業年度における新租税特別措置法第五十九条の二の規定の適用については、同条第二項中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。 suppl-5051-3/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-44/par-1 With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for a business year beginning during the period from the Effective Date to March 31, 2024 of a corporation that receives the certification under Article 35, paragraph (3) of the Marine Transportation Act (Act No. 187 of 1949) on or after the Effective Date, the phrase "the commencement date" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed on or after the commencement date". machine translation, not official --- ## Cites - suppl-5051-3/art-44/par-1: 海上運送法（昭和二十四年法律第百八十七号）第三十五条第三項 → e-Gov law 324AC0000000187, 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — not held in this collection - suppl-5051-3/art-44/par-1: 新租税特別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-5051-3/art-44/par-1: 同条第二項 → 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 --- ## 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-20261007T211206-645, 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