# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-5061-8/art-46` - 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-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46 - 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. --- ### 第四十六条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax caption: machine translation, not official suppl-5061-8/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46 **第一項** 施行日から附則第一条第十三号に定める日の前日までの間における新租税特別措置法第四十二条の十三第二項及び第三項の規定の適用については、同条第二項中「、第四十二条の十二の五第四項又は前条第八項若しくは第十一項」とあるのは「又は第四十二条の十二の五第四項」と、同条第三項中「、第四十二条の十二の五第五項第十二号又は前条第九項若しくは第十二項」とあるのは「又は第四十二条の十二の五第五項第十二号」とする。 suppl-5061-8/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46/par-1 With regard to the application of the provisions of Article 42-13, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (4), or paragraph (8) or (11) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "or Article 42-12-5, paragraph (4)", and the phrase ", Article 42-12-5, paragraph (5), item (xii), or paragraph (9) or (12) of the preceding Article" in paragraph (3) of that Article with "or Article 42-12-5, paragraph (5), item (xii)". machine translation, not official **第二項** 新租税特別措置法第四十二条の十三第七項の規定は、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、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-5061-8/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-46/par-2 The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at 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-5061-8/art-46/par-1: 新租税特別措置法第四十二条の十三第二項 → 租税特別措置法 第四十二条の十三第二項 (Article 42-13, paragraph (2)), art-42-13/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2 - suppl-5061-8/art-46/par-1: 第四十二条の十二の五第五項第十二号 → 租税特別措置法 第四十二条の十二の五第四項第十号 (Article 42-12-5, paragraph (4), item (x)), art-42-12-5/par-4/item-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-4/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-4/item-10 - suppl-5061-8/art-46/par-1: 第十一項 → 租税特別措置法 第四十二条の十二の七第十一項 (Article 42-12-7, paragraph (11)), art-42-12-7/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-11 - suppl-5061-8/art-46/par-1: 第十二項 → 租税特別措置法 第四十二条の十二の七第十二項 (Article 42-12-7, paragraph (12)), art-42-12-7/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-12 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-12 - suppl-5061-8/art-46/par-1: 第三項 → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5061-8/art-46/par-1: 第四十二条の十二の五第四項 → 租税特別措置法 第四十二条の十二の五第三項 (Article 42-12-5, paragraph (3)), art-42-12-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-3 - suppl-5061-8/art-46/par-1: 前条第八項 → 租税特別措置法 第四十二条の十二の七第八項 (Article 42-12-7, paragraph (8)), art-42-12-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8 - suppl-5061-8/art-46/par-1: 前条第九項 → 租税特別措置法 第四十二条の十二の七第九項 (Article 42-12-7, paragraph (9)), art-42-12-7/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42-12-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-9 - suppl-5061-8/art-46/par-1: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5061-8/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13 - suppl-5061-8/art-46/par-2: 新租税特別措置法第四十二条の十三第七項 → 租税特別措置法 第四十二条の十三第七項 (Article 42-13, paragraph (7)), art-42-13/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7 - suppl-5061-8/art-46/par-2: 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十九条第一項（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-5061-8/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-39/par-1 - 租税特別措置法 附則第三十九条第二項（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-5061-8/art-39/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-39/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-20261007T211206-652, 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