# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（旧法に基いてした課税標準に係る計算等の効力） — address `suppl-3321-26/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2 - 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. --- ### 第二条（旧法に基いてした課税標準に係る計算等の効力） — Effect of Calculations, etc. Concerning the Tax Base Made under the Former Act caption: machine translation, not official suppl-3321-26/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2 **第一項** 改正後の租税特別措置法（以下「新法」という。）の規定を適用する場合において、新法の規定でこれに相当する改正前の租税特別措置法（以下「旧法」という。）の規定があるものについては、この附則に特別の定があるものを除くほか、旧法の規定に基いてした課税標準に係る計算、政府の承認又は旧法の規定の適用を受けるための手続は、それぞれ新法の相当規定に基いてした課税標準に係る計算、政府の承認又は新法の相当規定の適用を受けるための手続とみなす。 suppl-3321-26/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-2/par-1 In applying the provisions of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act"), with regard to the provisions of the New Act for which there are corresponding provisions of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), unless otherwise specially provided for in these Supplementary Provisions, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the provisions of the Former Act made under the provisions of the Former Act are deemed to be, respectively, calculations concerning the tax base, approvals of the government, or procedures for receiving the application of the corresponding provisions of the New Act made under the corresponding provisions of the New Act. machine translation, not official --- ## 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-20261007T211206-256, 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