# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3361-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40 - 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. --- ## 附　則 昭和三六年三月三一日法律第四〇号 suppl-3361-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3361-40/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-1 **第一項** この法律は、昭和三十六年四月一日から施行する。 suppl-3361-40/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-1/par-1 This Act comes into effect as of April 1, 1961. machine translation, not official ### 第二条（所得税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Income Tax caption: machine translation, not official suppl-3361-40/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-2 **第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和三十六年分以後の所得税について適用し、昭和三十五年分以前の所得税については、なお従前の例による。 suppl-3361-40/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-2/par-1 Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1961 and subsequent years, and the provisions then in force continue to govern income tax for 1960 and prior years. machine translation, not official ### 第三条（個人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Individuals caption: machine translation, not official suppl-3361-40/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3 **第一項** 新法第十一条の規定は、個人が昭和三十六年四月一日（以下「施行日」という。）以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の減価償却費の額の計算について適用し、個人が同日前に取得し、又は製作して事業の用に供した改正前の租税特別措置法（以下「旧法」という。）第十条第一項に規定する重要機械等又は旧法第十一条第一項に規定する合理化機械等の減価償却費の額の計算については、なお従前の例による。 suppl-3361-40/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-1 The provisions of Article 11 of the New Act apply to the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for business on or after April 1, 1961 (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of important machinery, etc. prescribed in Article 10, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act that an individual acquired or manufactured and used for business before that date. machine translation, not official **第二項** 個人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第十条第一項に規定する重要機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）又は旧法第十一条第一項に規定する合理化機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）を同日から六月以内にその用に供した場合における当該重要機械等又は合理化機械等の減価償却費の額の計算については、旧法第十条又は第十一条の規定は、なおその効力を有する。 suppl-3361-40/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-2 If an individual has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 10, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) that the individual acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 10 or Article 11 of the Former Act remain in force with respect to the calculation of the amount of depreciation expenses of that important machinery, etc. or rationalization machinery, etc. machine translation, not official **第三項** 新法第十二条第一項及び第三項（同条第一項の規定に係る部分に限る。）の規定は、個人が施行日以後に企業合理化促進法（昭和二十七年法律第五号）第四条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等の減価償却費の額の計算について適用し、個人が同日前に当該承認を受けるための申請を行なつた場合における当該承認を受けた機械設備等の減価償却費の額の計算については、なお従前の例による。 suppl-3361-40/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-3 The provisions of Article 12, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment, etc. for which an individual has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act (Act No. 5 of 1952) and obtained that approval, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment, etc. for which that approval was obtained, where an individual filed an application to obtain that approval before that date. machine translation, not official **第四項** 新法第十二条の二の規定は、個人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の減価償却費の額の計算について適用し、個人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該機械設備等の減価償却費の額の計算については、なお従前の例による。 suppl-3361-40/art-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-4 The provisions of Article 12-2 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment, etc. where an individual has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment, etc. where an individual filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained. machine translation, not official **第五項** 新法第十六条第一項に規定する個人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第十条第一項又は第十一条第一項の規定の適用を受けるものに対する新法第十六条第二項の規定の適用については、同項中「第十一条第一項」とあるのは、「第十一条第一項又は租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第三条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第十条第一項若しくは第十一条第一項」とする。 suppl-3361-40/art-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-5 For the purpose of applying the provisions of Article 16, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that an individual prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for the individual's business, and to which the provisions of Article 10, paragraph (1) or Article 11, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 11, paragraph (1)" in Article 16, paragraph (2) of the New Act is deemed to be replaced with "Article 11, paragraph (1), or Article 10, paragraph (1) or Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) that remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official ### 第四条（個人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Individuals caption: machine translation, not official suppl-3361-40/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4 **第一項** 個人の昭和三十六年分の事業所得の金額を計算する場合において、昭和三十五年十二月三十一日における価格変動準備金勘定の金額と昭和三十六年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（昭和三十六年分の事業所得に係る価格変動準備金勘定への繰入限度額の計算について当該事業所得を昭和三十五年分以前の年分の事業所得とみなした場合に旧法附則第六条第二項の規定の適用がある者については、同項の規定の例により計算した金額）が、同日において新法第十九条第一項各号の規定により計算した金額の合計額をこえる個人については、同項の規定にかかわらず、当該金額の合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。 suppl-3361-40/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-1 In calculating the amount of business income of an individual for 1961, for an individual for whom the lesser of the amount in the account for the reserve for price fluctuations as of December 31, 1960 and the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1961 (or, for a person to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the Former Act would apply if, in calculating the limit on the amount transferred to the account for the reserve for price fluctuations with regard to business income for 1961, that business income were deemed to be business income for 1960 or a prior year, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31, 1961, the amount obtained by adding the excess to that total is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph. machine translation, not official **第二項** 前項の規定の適用を受けた個人の新法第十九条第一項の規定により計算した金額の合計額が前年十二月三十一日における価格変動準備金勘定の金額をこえることとなる最初の年の前年までの各年（昭和四十二年までの各年に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。 suppl-3361-40/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2 In each year up to the year preceding the first year in which the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the New Act for an individual to whom the provisions of the preceding paragraph applied comes to exceed the amount in the account for the reserve for price fluctuations as of December 31 of the preceding year (limited to each year up to 1967), the total of the following amounts is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph: machine translation, not official **一** その年十二月三十一日において新法第十九条第一項各号の規定により計算した金額の合計額 suppl-3361-40/art-4/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2/item-1 the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31 of that year; machine translation, not official **二** 前年十二月三十一日における価格変動準備金勘定の金額から同日において新法第十九条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額 suppl-3361-40/art-4/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2/item-2 the amount obtained by deducting, from the amount in the account for the reserve for price fluctuations as of December 31 of the preceding year, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act as of that date and the total listed in the preceding item. machine translation, not official ### 第五条（個人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Individuals caption: machine translation, not official suppl-3361-40/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5 **第一項** 個人の旧法第二十一条の二第一項に規定する指定期間内の日を含む各年の当該期間内における旧法第二十一条第一項各号に掲げる取引（以下この条において「輸出取引」という。）による収入金額の合計額が、旧法第二十一条の二第二項に規定する基準輸出金額に当該個人がその年中において事業を営んでいた期間に係る当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合における当該個人のその年中の輸出取引に係る同条第一項各号に掲げる金額の必要な経費への算入については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-1 If the total revenue of an individual from transactions listed in the items of Article 21, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) conducted, in each year that includes a day within the designated period prescribed in Article 21-2, paragraph (1) of the Former Act, within that period exceeds the amount calculated by multiplying the base export amount prescribed in Article 21-2, paragraph (2) of the Former Act by the number of months of that designated period falling within the period during which the individual operated a business in that year and dividing the product by 12, the provisions of that Article remain in force with respect to the inclusion in necessary expenses of the amounts listed in the items of paragraph (1) of that Article relating to the individual's export transactions in that year. machine translation, not official **第二項** 施行日前における旧法第二十一条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第二十一条の二第一項の規定により必要な経費に算入した金額のうち旧法第二十二条に規定する証明がされなかつた物品の取引に係るものの総収入金額への算入については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-2 The provisions of Article 22 of the Former Act remain in force with respect to the inclusion in gross revenue of the portion of the amounts included in necessary expenses pursuant to the provisions of Article 21-2, paragraph (1) of the Former Act with regard to transactions listed in Article 21, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 22 of the Former Act was not made. machine translation, not official **第三項** 個人が施行日前にした旧法第二十三条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第二十一条の二第一項各号に掲げる金額の必要な経費への算入については、旧法第二十三条第三項の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-3 If, with regard to transactions listed in the items of Article 23, paragraph (1) of the Former Act that an individual conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 23, paragraph (3) of the Former Act remain in force with respect to the inclusion in necessary expenses of the amounts listed in the items of Article 21-2, paragraph (1) of the Former Act relating to those transactions. machine translation, not official **第四項** 施行日前に旧法第二十一条第二項の規定により輸出取引に含まれないものとされた取引又は当該取引に係る輸出についてその対価として対外支払手段による支払があり、かつ、旧法第二十三条第六項に規定する証明があつた場合であつて、当該取引につき旧法第二十一条の二第一項の規定の適用があるべき場合における当該取引に係る旧法第二十三条第六項に規定する必要な経費に算入されるべき金額に相当する金額の必要な経費への算入については、同項の規定は、なおその効力を有する。 suppl-3361-40/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-4 If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 21, paragraph (2) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 23, paragraph (6) of the Former Act was made, and the provisions of Article 21-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 23, paragraph (6) of the Former Act remain in force with respect to the inclusion in necessary expenses of an amount equivalent to the amount to be included in necessary expenses as prescribed in that paragraph with regard to that transaction. machine translation, not official ### 第六条（農業所得に関する経過規定） — Transitional Provisions Concerning Agricultural Income caption: machine translation, not official suppl-3361-40/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6 **第一項** 新法第二十四条及び第二十五条の規定は、昭和三十六年一月一日以後に生じた新法第二十四条第一項又は第二十五条第一項に規定する農産物に係る所得に対する所得税について適用し、施行日前に栽培を開始し、又は播種若しくは植付けをした旧法第二十四条第一項又は第二十五条第一項に規定する農産物に係る昭和三十六年分の所得に対する所得税については、なお従前の例による。 suppl-3361-40/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-6/par-1 The provisions of Articles 24 and 25 of the New Act apply to income tax on income from agricultural products prescribed in Article 24, paragraph (1) or Article 25, paragraph (1) of the New Act that arises on or after January 1, 1961, and the provisions then in force continue to govern income tax on income for 1961 from agricultural products prescribed in Article 24, paragraph (1) or Article 25, paragraph (1) of the Former Act whose cultivation was started, or which were sown or planted, before the Effective Date. machine translation, not official ### 第七条（外国技術使用料課税に関する経過規定） — Transitional Provisions Concerning Taxation on Royalties for Foreign Technology caption: machine translation, not official suppl-3361-40/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-7 **第一項** 旧法第二十八条第一項に規定する者が施行日前に締結された契約に基づき同条第三項に規定する重要外国技術を提供することにより受ける使用料で同条第一項に規定する契約期間内に支払を受けるべきものに係る所得税については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-7/par-1 With regard to income tax on royalties that a person prescribed in Article 28, paragraph (1) of the Former Act receives by providing important foreign technology prescribed in paragraph (3) of that Article under a contract concluded before the Effective Date and that are to be paid within the contract period prescribed in paragraph (1) of that Article, the provisions of that Article remain in force. machine translation, not official ### 第八条（個人に関するその他の経過規定） — Other Transitional Provisions Concerning Individuals caption: machine translation, not official suppl-3361-40/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8 **第一項** suppl-3361-40/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-1 **第二項** 新法第三十一条（同法第三十二条第二項において準用する場合を含む。）及び第三十三条の二第二項の規定は、昭和三十六年一月一日以後に新法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この項において同じ。）に係る所得税について適用し、同日前に旧法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡に係る所得税については、なお従前の例による。 suppl-3361-40/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2 The provisions of Article 31 of the New Act (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of that Act) and Article 33-2, paragraph (2) of the New Act apply to income tax on the transfer (including extinction; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual who has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the New Act on or after January 1, 1961, and the provisions then in force continue to govern income tax on the transfer of assets prescribed in those provisions by an individual who came to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the Former Act before that date. machine translation, not official **第三項** 新法第三十三条の二第三項の規定は、施行日以後に同条第一項各号に掲げる場合に該当することとなつた場合における同項に規定する者の納付すべき所得税額に係る利子税額について適用する。 suppl-3361-40/art-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-3 The provisions of Article 33-2, paragraph (3) of the New Act apply to the amount of interest tax on the amount of income tax payable by a person prescribed in paragraph (1) of that Article where any of the cases listed in the items of that paragraph has arisen on or after the Effective Date. machine translation, not official **第四項** 新法第四十一条の七の規定は、施行日以後に所得税法の施行地に居所を有することとなる同条第一項に規定する非居住者について適用する。 suppl-3361-40/art-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-4 The provisions of Article 41-7 of the New Act apply to a nonresident prescribed in paragraph (1) of that Article who comes to have a residence in the area where the Income Tax Act is in force on or after the Effective Date. machine translation, not official ### 第九条（法人税の特例に関する経過規定の原則） — Principle of the Transitional Provisions Concerning Special Provisions on Corporation Tax caption: machine translation, not official suppl-3361-40/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-9 **第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和二十二年法律第二十八号）第一条第二項に規定する人格のない社団等を含む。以下同じ。）の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了する事業年度分の法人税については、なお従前の例による。 suppl-3361-40/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-9/par-1 Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act (Act No. 28 of 1947); the same applies hereinafter) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years ending before that date. machine translation, not official ### 第十一条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation by Corporations caption: machine translation, not official suppl-3361-40/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11 **第一項** 新法第四十三条の規定は、法人が施行日以後に取得し、又は製作して事業の用に供した同条第一項に規定する合理化機械等の償却範囲額の計算について適用し、法人が同日前に取得し、又は製作して事業の用に供した旧法第四十二条第一項に規定する重要機械等、旧法第四十三条第一項に規定する合理化機械等又は旧法第四十五条第一項に規定する協同事業用機械等の償却範囲額の計算については、なお従前の例による。 suppl-3361-40/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-1 The provisions of Article 43 of the New Act apply to the calculation of the allowable depreciation amount of rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for business on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act, rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act that a corporation acquired or manufactured and used for business before that date. machine translation, not official **第二項** 法人が、施行日前に取得し、又は製作して同日においてまだ事業の用に供していない旧法第四十二条第一項に規定する重要機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）、旧法第四十三条第一項に規定する合理化機械等（同日前に同項に規定する政令で定める期間が満了したものを除く。）又は旧法第四十五条第一項に規定する協同事業用機械等（同項に規定する法人で同日以後に同項に規定する直前事業年度終了の日が到来するものに係るものに限る。）を施行日から六月以内にその用に供した場合における当該重要機械等、合理化機械等又は協同事業用機械等の償却範囲額の計算については、旧法第四十二条、第四十三条又は第四十五条の規定は、なおその効力を有する。 suppl-3361-40/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-2 If a corporation has, within six months from the Effective Date, used for business important machinery, etc. prescribed in Article 42, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date), rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act (excluding that for which the period specified by Cabinet Order prescribed in that paragraph expired before that date) or machinery, etc. for joint business prescribed in Article 45, paragraph (1) of the Former Act (limited to that of a corporation prescribed in that paragraph for which the end of the immediately preceding business year prescribed in that paragraph comes on or after that date) that it acquired or manufactured before the Effective Date and had not yet used for business as of that date, the provisions of Article 42, Article 43 or Article 45 of the Former Act remain in force with respect to the calculation of the allowable depreciation amount of that important machinery, etc., rationalization machinery, etc. or machinery, etc. for joint business. machine translation, not official **第三項** 新法第四十四条第一項及び第三項（同条第一項の規定に係る部分に限る。）の規定は、法人が施行日以後に企業合理化促進法第四条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等の償却範囲額の計算について適用し、法人が同日前に当該承認を受けるための申請を行なつた場合における当該承認を受けた機械設備等の償却範囲額の計算については、なお従前の例による。 suppl-3361-40/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-3 The provisions of Article 44, paragraph (1) and paragraph (3) (limited to the part concerning the provisions of paragraph (1) of that Article) of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. for which a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 4, paragraph (1) of the Enterprise Rationalization Promotion Act and obtained that approval, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. for which that approval was obtained, where a corporation filed an application to obtain that approval before that date. machine translation, not official **第四項** 新法第四十四条の二の規定は、法人が施行日以後に企業合理化促進法第五条第一項の規定による承認を受けるための申請を行ない、当該承認を受けた機械設備等につき同条第二項に規定する証明を受けた場合における当該機械設備等の償却範囲額の計算について適用し、法人が、同日前に当該承認を受けるための申請を行なつた場合であつて、当該承認を受けた機械設備等につき当該証明を受けた場合における当該機械設備等の償却範囲額の計算については、なお従前の例による。 suppl-3361-40/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-4 The provisions of Article 44-2 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation has, on or after the Effective Date, filed an application to obtain approval under Article 5, paragraph (1) of the Enterprise Rationalization Promotion Act and received the certification prescribed in paragraph (2) of that Article for the machinery and equipment, etc. for which that approval was obtained, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment, etc. where a corporation filed an application to obtain that approval before that date and received that certification for the machinery and equipment, etc. for which that approval was obtained. machine translation, not official **第五項** 新法第四十九条第一項に規定する法人が同項に規定する期間内に取得してその事業の用に供した同条第二項に規定する通気坑道又は排水坑道で、第二項の規定によりその効力を有するものとされる旧法第四十二条第一項又は第四十三条第一項の規定の適用を受けるものに対する新法第四十九条第二項の規定の適用については、同項中「第四十三条第一項」とあるのは、「第四十三条第一項又は租税特別措置法の一部を改正する法律附則第十一条第二項の規定によりその効力を有するものとされる同法の規定による改正前の租税特別措置法第四十二条第一項若しくは第四十三条第一項」とする。 suppl-3361-40/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-5 For the purpose of applying the provisions of Article 49, paragraph (2) of the New Act to a ventilation tunnel or drainage tunnel prescribed in paragraph (2) of that Article that a corporation prescribed in paragraph (1) of that Article acquired within the period prescribed in that paragraph and used for its business, and to which the provisions of Article 42, paragraph (1) or Article 43, paragraph (1) of the Former Act that remain in force pursuant to the provisions of paragraph (2) apply, the phrase "Article 43, paragraph (1)" in Article 49, paragraph (2) of the New Act is deemed to be replaced with "Article 43, paragraph (1), or Article 42, paragraph (1) or Article 43, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation that remain in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official ### 第十二条（法人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Corporations caption: machine translation, not official suppl-3361-40/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12 **第一項** 施行日以後最初に終了する事業年度（以下この項において「改正事業年度」という。）において、改正事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額と改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（改正事業年度の所得に係る価格変動準備金勘定への繰入限度額の計算について改正事業年度を施行日前に終了した事業年度とみなした場合に旧法附則第十三条第二項の規定の適用がある法人については、同項の規定の例により計算した金額）が、同日において新法第五十三条第一項各号の規定により計算した金額の合計額をこえる法人については、同項の規定にかかわらず、当該金額の合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。 suppl-3361-40/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-1 For a corporation for which, in its first business year ending on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), the lesser of the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year of the amendment and the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the Former Act as of the end of the business year of the amendment (or, for a corporation to which the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Former Act would apply if, in calculating the limit on the amount transferred to the account for the reserve for price fluctuations with regard to income for the business year of the amendment, the business year of the amendment were deemed to be a business year that ended before the Effective Date, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year of the amendment, the amount obtained by adding the excess to that total is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph. machine translation, not official **第二項** 前項の規定の適用を受けた法人の新法第五十三条第一項の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額をこえることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和四十三年四月一日前に開始する事業年度に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。 suppl-3361-40/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2 In each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated pursuant to the provisions of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph applied comes to exceed the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding that business year (limited to business years beginning before April 1, 1968), the total of the following amounts is, notwithstanding the provisions of that paragraph, to be the total of the amounts calculated pursuant to the provisions of the items of that paragraph: machine translation, not official **一** 当該事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額 suppl-3361-40/art-12/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2/item-1 the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of the end of the business year concerned; machine translation, not official **二** 当該事業年度の直前の事業年度終了の日における価格変動準備金勘定の金額から同日において新法第五十三条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額 suppl-3361-40/art-12/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2/item-2 the amount obtained by deducting, from the amount in the account for the reserve for price fluctuations as of the end of the business year immediately preceding the business year concerned, the greater of the total of the amounts calculated pursuant to the provisions of the items of Article 53, paragraph (1) of the New Act as of that day and the total listed in the preceding item. machine translation, not official ### 第十三条（法人の輸出所得に関する経過規定） — Transitional Provisions Concerning Export Income of Corporations caption: machine translation, not official suppl-3361-40/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13 **第一項** 法人の旧法第五十五条の二第一項に規定する指定期間内の日を含む各事業年度の当該期間内における旧法第五十五条第一項各号に掲げる取引（以下この条において「輸出取引」という。）による収入金額の合計額が、旧法第五十五条の二第二項に規定する基準輸出金額に当該事業年度の当該指定期間の月数を乗じてこれを十二で除して計算した金額をこえる場合における当該事業年度の輸出取引に係る同条第一項各号に掲げる金額の損金算入については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-1 If the total revenue of a corporation from transactions listed in the items of Article 55, paragraph (1) of the Former Act (hereinafter referred to as "export transactions" in this Article) conducted, in each business year that includes a day within the designated period prescribed in Article 55-2, paragraph (1) of the Former Act, within that period exceeds the amount calculated by multiplying the base export amount prescribed in Article 55-2, paragraph (2) of the Former Act by the number of months of that designated period falling within that business year and dividing the product by 12, the provisions of that Article remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of paragraph (1) of that Article relating to export transactions in that business year. machine translation, not official **第二項** 法人の施行日以後に終了する事業年度において前項の規定によりその効力を有するものとされる旧法第五十五条の二第一項の規定により損金に算入される金額は、法人税法の一部を改正する法律（昭和三十六年法律第三十六号）による改正後の法人税法第十七条の二第一項及び第二項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。 suppl-3361-40/art-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-2 The amount included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act (Act No. 36 of 1961), to be included in the amount of income, etc. prescribed in those provisions. machine translation, not official **第三項** 施行日前における旧法第五十五条第一項第三号又は第五号から第九号までに掲げる取引に関し旧法第五十五条の二第一項の規定により損金に算入した金額のうち旧法第五十六条に規定する証明がされなかつた物品の取引に係るものの益金算入については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-13/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-3 The provisions of Article 56 of the Former Act remain in force with respect to the inclusion in gross profit of the portion of the amounts included in deductible expenses pursuant to the provisions of Article 55-2, paragraph (1) of the Former Act with regard to transactions listed in Article 55, paragraph (1), item (iii) or items (v) through (ix) of the Former Act conducted before the Effective Date that relates to transactions in goods for which the certification prescribed in Article 56 of the Former Act was not made. machine translation, not official **第四項** 法人の施行日以後に終了する事業年度において前項の規定によりその効力を有するものとされる旧法第五十六条の規定により益金に算入される金額は、法人税法の一部を改正する法律による改正後の法人税法第十七条の二第一項及び第二項の規定の適用については、同条第一項に規定する百分の十を乗じて計算した金額の算定の基礎となる所得等の金額及び同条第二項に規定する所得等の金額に含まれないものとする。 suppl-3361-40/art-13/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-4 The amount included in gross profit pursuant to the provisions of Article 56 of the Former Act that remain in force pursuant to the provisions of the preceding paragraph in a business year of a corporation ending on or after the Effective Date is, for the purpose of applying the provisions of Article 17-2, paragraphs (1) and (2) of the Corporation Tax Act as amended by the Act Partially Amending the Corporation Tax Act, not to be included in the amount of income, etc. serving as the basis for computing the amount calculated by multiplying by 10 percent as prescribed in paragraph (1) of that Article, or in the amount of income, etc. prescribed in paragraph (2) of that Article. machine translation, not official **第五項** 旧法第五十六条の二第一項に規定する法人について同項に規定する事由が生じた場合における更正の請求については、同条の規定は、なおその効力を有する。 suppl-3361-40/art-13/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-5 If the grounds prescribed in Article 56-2, paragraph (1) of the Former Act have arisen with regard to a corporation prescribed in that paragraph, the provisions of that Article remain in force with respect to requests for reassessment. machine translation, not official **第六項** 法人が施行日前にした旧法第五十七条第一項各号に掲げる取引について同項に規定する証明がされたため同条第三項に規定する事由が生じた場合における当該取引に係る旧法第五十五条の二第一項各号に掲げる金額の損金算入については、旧法第五十七条第三項の規定は、なおその効力を有する。 suppl-3361-40/art-13/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-6 If, with regard to transactions listed in the items of Article 57, paragraph (1) of the Former Act that a corporation conducted before the Effective Date, the grounds prescribed in paragraph (3) of that Article have arisen because the certification prescribed in paragraph (1) of that Article was made, the provisions of Article 57, paragraph (3) of the Former Act remain in force with respect to the inclusion in deductible expenses of the amounts listed in the items of Article 55-2, paragraph (1) of the Former Act relating to those transactions. machine translation, not official **第七項** 施行日前に旧法第五十五条第三項の規定により輸出取引に含まれないものとされた取引又は当該取引に係る輸出についてその対価として対外支払手段による支払があり、かつ、旧法第五十七条第六項に規定する証明があつた場合であつて、当該取引につき旧法第五十五条の二第一項の規定の適用があるべき場合における当該取引に係る旧法第五十七条第六項に規定する損金に算入されるべき金額に相当する金額の損金算入については、同項の規定は、なおその効力を有する。 suppl-3361-40/art-13/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-7 If, before the Effective Date, payment was made by foreign means of payment as consideration for a transaction deemed not to be included in export transactions pursuant to the provisions of Article 55, paragraph (3) of the Former Act, or for an export relating to that transaction, and the certification prescribed in Article 57, paragraph (6) of the Former Act was made, and the provisions of Article 55-2, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (6) of the Former Act remain in force with respect to the inclusion in deductible expenses of an amount equivalent to the amount to be included in deductible expenses as prescribed in that paragraph with regard to that transaction. machine translation, not official ### 第十六条（法人の資産の譲渡に関する経過規定） — Transitional Provisions Concerning the Transfer of Assets by Corporations caption: machine translation, not official suppl-3361-40/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16 **第一項** 新法第六十四条及び第六十四条の二（これらの規定を新法第六十五条第三項において準用する場合を含む。）の規定は、施行日以後に新法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この条において同じ。）に係る法人税について適用し、同日前に旧法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡に係る法人税については、なお従前の例による。 suppl-3361-40/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16/par-1 The provisions of Articles 64 and 64-2 of the New Act (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act) apply to corporation tax on the transfer (including extinction; the same applies hereinafter in this Article) of assets prescribed in those provisions by a corporation that has come to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of assets prescribed in those provisions by a corporation that came to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act before that date. machine translation, not official --- ## Cites - suppl-3361-40/art-3/par-3: 企業合理化促進法（昭和二十七年法律第五号）第四条第一項 → e-Gov law 327AC1000000005, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - suppl-3361-40/art-3/par-4: 企業合理化促進法第五条第一項 → e-Gov law 327AC1000000005, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3361-40/art-3/par-4: 同条第二項 → e-Gov law 327AC1000000005, 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — not held in this collection - suppl-3361-40/art-3/par-5: 新法第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3321-26/art-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1 - suppl-3361-40/art-3/par-5: 第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3361-40/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-2 - suppl-3361-40/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3361-40/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-1 - suppl-3361-40/art-4/par-2/item-2: 前号 → 租税特別措置法 附則第四条第二項第一号 (Supplementary Provisions, Article 4, paragraph (2), item (i)), suppl-3361-40/art-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2/item-1 - suppl-3361-40/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3361-40/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5 - suppl-3361-40/art-8/par-2: この項 → 租税特別措置法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3361-40/art-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2 - suppl-3361-40/art-11/par-3: 企業合理化促進法第四条第一項 → e-Gov law 327AC1000000005, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - suppl-3361-40/art-11/par-4: 企業合理化促進法第五条第一項 → e-Gov law 327AC1000000005, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-3361-40/art-11/par-4: 同条第二項 → e-Gov law 327AC1000000005, 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — not held in this collection - suppl-3361-40/art-11/par-5: 第二項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3361-40/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-2 - suppl-3361-40/art-12/par-1: この項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3361-40/art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-1 - suppl-3361-40/art-12/par-2: 前項 → 租税特別措置法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3361-40/art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-1 - suppl-3361-40/art-12/par-2/item-2: 前号 → 租税特別措置法 附則第十二条第二項第一号 (Supplementary Provisions, Article 12, paragraph (2), item (i)), suppl-3361-40/art-12/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2/item-1 - suppl-3361-40/art-13/par-1: この条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3361-40/art-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13 - suppl-3361-40/art-13/par-2: 前項 → 租税特別措置法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-3361-40/art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-1 - suppl-3361-40/art-13/par-4: 前項 → 租税特別措置法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-3361-40/art-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-3 - suppl-3361-40/art-16/par-1: この条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3361-40/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三条第五項（個人の減価償却に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-3/par-5 - 租税特別措置法 附則第四条第二項（個人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2 - 租税特別措置法 附則第四条第二項第二号（個人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2/item-2 - 租税特別措置法 附則第五条第一項（個人の輸出所得に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-5/par-1 - 租税特別措置法 附則第八条第二項（個人に関するその他の経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2 - 租税特別措置法 附則第十一条第五項（法人の減価償却に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-11/par-5 - 租税特別措置法 附則第十二条第一項（法人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-1 - 租税特別措置法 附則第十二条第二項（法人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2 - 租税特別措置法 附則第十二条第二項第二号（法人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-12/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-12/par-2/item-2 - 租税特別措置法 附則第十三条第一項（法人の輸出所得に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-1 - 租税特別措置法 附則第十三条第二項（法人の輸出所得に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-2 - 租税特別措置法 附則第十三条第四項（法人の輸出所得に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13/par-4 - 租税特別措置法 附則第十六条第一項（法人の資産の譲渡に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16/par-1 - 租税特別措置法 附則第二項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-2/item-2 - 租税特別措置法 附則第三項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-237/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-237/par-3/item-2 - 租税特別措置法 附則第六条第一項（個人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-1 - 租税特別措置法 附則第十三条第一項（法人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-13/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-20261007T211206-259, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-260, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-261, 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