# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十九条 (Supplementary Provisions, Article 39) - 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: 第三十九条 (Supplementary Provisions, Article 39)（中小企業者等の法人税率の特例に関する経過措置） — address `suppl-5071-13/art-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39 - 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. --- ### 第三十九条（中小企業者等の法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Small and Medium Sized Enterprises, etc. caption: machine translation, not official suppl-5071-13/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39 **第一項** 新租税特別措置法第四十二条の三の二の規定は、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。以下附則第五十二条までにおいて同じ。）の施行日以後に開始する事業年度（通算子法人（同項第十号の五に規定する通算子法人をいう。）の施行日以後に開始する事業年度のうち当該通算子法人に係る通算親法人（同項第十号の四に規定する通算親法人をいう。）の施行日前に開始した事業年度の期間内に開始する事業年度（以下この条において「経過事業年度」という。）を除く。）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（経過事業年度を含む。）分の法人税については、なお従前の例による。 suppl-5071-13/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39/par-1 The provisions of Article 42-3-2 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; hereinafter the same applies up to Article 52 of the Supplementary Provisions) beginning on or after the Effective Date (excluding, among the business years of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in item (x)-5 of that paragraph) beginning on or after the Effective Date, business years beginning within the period of a business year of the group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in item (x)-4 of that paragraph) pertaining to that group tax sharing subsidiary corporation that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (including transitional business years). machine translation, not official --- ## Cites - suppl-5071-13/art-39/par-1: 新租税特別措置法第四十二条の三の二 → 租税特別措置法 第四十二条の三の二 (Article 42-3-2), art-42-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42-3-2 · https://japanlaw.org/l/332AC0000000026/art-42-3-2 - suppl-5071-13/art-39/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-5071-13/art-39/par-1: 附則第五十二条 → 租税特別措置法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-5071-13/art-52 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-52 - suppl-5071-13/art-39/par-1: 同項第十号の五 → 租税特別措置法 第二条第二項第十号の五 (Article 2, paragraph (2), item (x-5)), art-2/par-2/item-10-5 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-10-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-5 - suppl-5071-13/art-39/par-1: 同項第十号の四 → 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-5071-13/art-39/par-1: この条 → 租税特別措置法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-5071-13/art-39 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三十九条第一項（中小企業者等の法人税率の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5071-13/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-39/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-20261007T211206-656, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07