# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Article 20) - 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: 第二十条 (Article 20) — address `art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-20 - 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. --- ### 第二十条 〔削除 / repealed〕 art-20 · https://japanlaw.org/ja/special-taxation-measures-act/art-20 · https://japanlaw.org/l/332AC0000000026/art-20 **第一項** 削除 art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/art-20/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六十四条第二項（個人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-64/par-2 - 租税特別措置法 附則第六十八条第一項（特定災害防止準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-68/par-1 - 租税特別措置法 附則第六十一条第一項（特定災害防止準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-61/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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07