# 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)（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — address `suppl-5061-8/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-5061-8/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principles for Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-5061-8/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-38 **第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、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。以下附則第五十三条までにおいて同じ。）の施行日以後に開始する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分の法人税については、なお従前の例による。 suppl-5061-8/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-38/par-1 Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax 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 53 of the Supplementary Provisions) for a business year beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before the Effective Date. machine translation, not official --- ## Cites - suppl-5061-8/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-5061-8/art-38/par-1: 附則第五十三条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-5061-8/art-53 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-53 --- ## 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-20261007T211206-651, 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