# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（法人の輸出所得に関する経過規定） — address `suppl-3361-40/art-13` - 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/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-13 - 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 --- ## Cites - 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261007T211206-260, 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