# 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-3391-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24 - 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 昭和三九年三月三一日法律第二四号 suppl-3391-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3391-24/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-1 **第一項** この法律は、昭和三十九年四月一日から施行する。 suppl-3391-24/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-1/par-1 This Act comes into effect on April 1, 1964. 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-3391-24/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/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、昭和三十九年分以後の所得税について適用し、昭和三十八年分以前の所得税については、なお従前の例による。 suppl-3391-24/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/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 1964 and subsequent years, and the provisions then in force continue to govern income tax for 1963 and prior years. machine translation, not official ### 第三条（証券投資信託の収益の分配に係る配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts caption: machine translation, not official suppl-3391-24/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-3 **第一項** 昭和三十九年四月一日（以下「施行日」という。）前に支払を受けるべきであつた証券投資信託の収益の分配に係る配当所得については、なお従前の例による。 suppl-3391-24/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-3/par-1 The provisions then in force continue to govern dividend income from distributions of proceeds of securities investment trusts that were to have been received before April 1, 1964 (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第四条（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-3391-24/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4 **第一項** 新法第十一条の規定は、個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、又は製作した改正前の租税特別措置法（以下「旧法」という。）第十一条第一項に規定する合理化機械等をその事業の用に供した場合における当該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-3391-24/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/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 the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of rationalization machinery, etc. prescribed in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") in the case where an individual uses for business that rationalization machinery, etc. which the individual acquired or manufactured before that date. machine translation, not official **第二項** 個人が施行日前に取得し、又は製作した旧法第十二条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究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-3391-24/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-2 The provisions then in force continue to govern the calculation of the amount of depreciation expenses of approved machinery and equipment, etc. prescribed in Article 12, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where an individual uses that machinery and equipment, etc. or machinery, etc. for development research, which the individual acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions. machine translation, not official **第三項** 新法第十五条の規定は、個人が施行日以後に取得し、又は製作して同条第一項に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備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、又は製作した旧法第十五条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備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-3391-24/art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-3 The provisions of Article 15 of the New Act apply to the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in paragraph (1) of that Article that an individual has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the calculation of the amount of depreciation expenses of machinery and equipment for exploration prescribed in Article 15, paragraph (1) of the Former Act in the case where an individual uses that machinery and equipment for exploration, which the individual acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第四項** 新法第十八条の規定は、個人が施行日以後に支出した支出金について適用し、同日前に支出した支出金については、なお従前の例による。 suppl-3391-24/art-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-4/par-4 The provisions of Article 18 of the New Act apply to expenditures that an individual has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date. machine translation, not official ### 第六条（個人の輸出所得の特別控除額の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Individuals caption: machine translation, not official suppl-3391-24/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6 **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の属する各年の当該指定期間内の輸出取引による収入金額の合計額が、同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内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その他当該個人が同項に規定する政令で定める場合に該当する場合における当該個人のその年の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。 suppl-3391-24/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-6/par-1 If the total revenue of an individual from export transactions 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 designated period exceeds the amount calculated by multiplying the base export amount prescribed in that paragraph 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, or in any other case where the individual falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the individual's export transactions within the designated period in that year. machine translation, not official ### 第八条（輸出の証明がされない場合の総収入金額算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Revenue Where Export Is Not Certified caption: machine translation, not official suppl-3391-24/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-8 **第一項** 個人の施行日前における旧法第二十一条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第二十一条の三第一項に規定する間接技術輸出取引に関し、旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三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又は旧法第二十一条第一項第一号に規定する工業所有権等の取引に係るものの総収入金額への算入については、旧法第二十二条の規定は、なおその効力を有する。 suppl-3391-24/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-8/par-1 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, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, 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 or indirect technology export transactions prescribed in Article 21-3, paragraph (1) of the Former Act conducted by an individual before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 21, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 22 of the Former Act was not made. machine translation, not official ### 第九条（輸出取引となつた場合の個人の輸出所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Export Income of Individuals Where a Transaction Has Become an Export Transaction caption: machine translation, not official suppl-3391-24/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-9 **第一項** 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場合における当該取引については、同項から同条第五項までの規定は、なおその効力を有する。 suppl-3391-24/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-9/par-1 If the certification prescribed in Article 23, paragraph (1) of the Former Act has been made for transactions listed in the items of that paragraph that an individual conducted before the Effective Date, the provisions of that paragraph through paragraph (5) of that Article remain in force with respect to those transactions. machine translation, not official **第二項** 施行日前に旧法第二十一条第二項（旧法第二十一条の三第三項において準用する場合を含む。）の規定により輸出取引に含まれないものとされた取引若しくは当該取引に係る輸出又は技術輸出取引に含まれないものとされた取引について、その対価として旧法第二十三条第六項に規定する対外支払手段による支払があり、かつ、同項に規定する証明があつた場合であつて、当該取引について旧法第二十一条第一項、第二十一条の二第一項又は第二十一条の三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-3391-24/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-9/par-2 If, before the Effective Date, payment was made by foreign means of payment prescribed in Article 23, paragraph (6) of the Former Act 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 (including as applied mutatis mutandis pursuant to Article 21-3, paragraph (3) of the Former Act), or for an export relating to that transaction, or for a transaction deemed not to be included in technology export transactions, and the certification prescribed in that paragraph was made, and the provisions of Article 21, paragraph (1), Article 21-2, paragraph (1) or Article 21-3, 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 ### 第十条（輸出取引がある場合の個人の特別償却に関する経過規定） — Transitional Provisions Concerning Special Depreciation by Individuals Having Export Transactions caption: machine translation, not official suppl-3391-24/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10 **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の属する各年の当該指定期間内の輸出取引及び技術輸出取引による収入金額の合計額が旧法第二十三条の二第一項に規定する指定期間に係る基準輸出金額をこえ、かつ、その年の同項に規定する輸出金額割合が同項に規定する基準輸出金額割合をこえる場合その他同項に規定する政令で定める場合に該当する場合における同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額の計算については、同条の規定は、なおその効力を有する。この場合において、個人の昭和三十九年分の所得税に対する同条の規定の適用については、同条第一項中「第十一条から第十七条まで」とあるのは「第十一条から第十七条まで又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）による改正後の租税特別措置法第十一条から第十三条の二まで若しくは第十四条から第十七条まで」と、「同法」とあるのは「所得税法」とする。 suppl-3391-24/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1 If the total revenue of an individual from export transactions and technology export transactions 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 designated period exceeds the base export amount for the designated period prescribed in Article 23-2, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that year exceeds the base export amount ratio prescribed in that paragraph, or in any other case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the amount to be included in necessary expenses as depreciation expenses for that year for fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to income tax of an individual for 1964, the phrase "Articles 11 through 17" in paragraph (1) of that Article is deemed to be replaced with "Articles 11 through 17, or Articles 11 through 13-2 or Articles 14 through 17 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the 'Amending Act')", and the phrase "that Act" with "the Income Tax Act". machine translation, not official **第二項** 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二十三条の二第一項の規定の適用を受ける固定資産で、新法第十三条の三第一項の規定の適用を受けるものに対する同項及び同条第二項の規定の適用については、同条第一項中「第十三条まで」とあるのは「前条まで」と、「前条第一項の規定の適用を受けるときは、同項の規定を」とあるのは「租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正法」という。）附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定を」と、「同法第十条第二項の規定により」とあるのは「所得税法第十条第二項の規定により」と、「前条第一項の規定の適用を受けるときは、同項の規定により計算される同項に規定する合計償却限度額」とあるのは「改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受けるときは、同項の規定により必要な経費に算入することができる減価償却費の限度額」と、同条第二項中「海外取引等に係る合計償却限度額に満たない場合」とあるのは「海外取引等に係る合計償却限度額（改正法附則第十条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定により必要な経費に算入することができる減価償却費の限度額のうち政令で定める金額を除く。）に満たない場合」とする。 suppl-3391-24/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-2 With regard to the application of the provisions of Article 13-3, paragraphs (1) and (2) of the New Act to fixed assets to which the provisions of Article 23-2, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply, the phrase "through Article 13" in paragraph (1) of that Article is deemed to be replaced with "through the preceding Article"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the provisions of that paragraph" with "if the provisions of Article 23-2, 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. 24 of 1964; hereinafter referred to as the 'Amending Act'), which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of that Act, apply, the provisions of that paragraph"; the phrase "pursuant to the provisions of Article 10, paragraph (2) of that Act" with "pursuant to the provisions of Article 10, paragraph (2) of the Income Tax Act"; the phrase "if the provisions of paragraph (1) of the preceding Article apply, the total depreciation limit prescribed in that paragraph calculated pursuant to the provisions of that paragraph" with "if the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act, apply, the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of that paragraph"; and the phrase "is less than the total depreciation limit for overseas transactions, etc." in paragraph (2) of that Article with "is less than the total depreciation limit for overseas transactions, etc. (excluding the amount specified by Cabinet Order out of the limit on depreciation expenses that may be included in necessary expenses pursuant to the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act)". machine translation, not official ### 第十一条（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定） — Transitional Provisions Concerning Increase or Decrease in the Amount of Depreciation Expenses Where Export Is Not Certified, etc. caption: machine translation, not official suppl-3391-24/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11 **第一項** 旧法第二十三条の三第一項各号に規定する個人が当該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その該当することとなつた日の属する年の十二月三十一日において当該個人の有する同項に規定する固定資産に係るその年の減価償却費として必要な経費に算入する金額については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。 suppl-3391-24/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-1 In the case where an individual prescribed in the items of Article 23-3, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the amount to be included in necessary expenses as depreciation expenses for the year that includes the day on which the individual came to fall under that case for fixed assets prescribed in that paragraph that the individual holds as of December 31 of that year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis. machine translation, not official **第二項** 前条第二項の規定は、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二十三条の三第一項の規定の適用を受ける固定資産で、新法第十三条の三第一項の規定の適用を受けるものに対し同項及び同条第二項の規定を適用する場合について準用する。この場合において、前条第二項中「附則第十条第一項」とあるのは「附則第十一条第一項」と、「改正前の租税特別措置法第二十三条の二第一項」とあるのは「改正前の租税特別措置法第二十三条の三第一項」と、「算入することができる減価償却費の限度額」とあるのは「算入される減価償却費の額」と読み替えるものとする。 suppl-3391-24/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-2 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis in the case where the provisions of Article 13-3, paragraphs (1) and (2) of the New Act are applied to fixed assets to which the provisions of Article 23-3, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 13-3, paragraph (1) of the New Act apply. In this case, the phrase "Article 10, paragraph (1) of the Supplementary Provisions" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 11, paragraph (1) of the Supplementary Provisions", the phrase "Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment" with "Article 23-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment", and the phrase "limit on depreciation expenses that may be included" with "amount of depreciation expenses to be included". machine translation, not official ### 第十三条（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-3391-24/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-13 **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-3391-24/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-13/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 ### 第十四条（配当等に充てた所得に対する法人税率の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Corporation Tax Rates for Income Appropriated to Dividends, etc. caption: machine translation, not official suppl-3391-24/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-14 **第一項** 新法第四十二条の規定は、法人の施行日以後に開始する事業年度又は施行日前に開始し、昭和三十九年九月三十日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。ただし、同日前に開始し、同年九月三十日以後に終了する事業年度分の法人税に対する同条の規定の適用については、同条第一項中「百分の十九」とあるのは「百分の十九・五」と、「百分の二十二」とあるのは「百分の二十三」と、「百分の二十六」とあるのは「百分の二十七」とする。 suppl-3391-24/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-14/par-1 The provisions of Article 42 of the New Act apply to corporation tax of a corporation for business years beginning on or after the Effective Date, or beginning before the Effective Date and ending on or after September 30, 1964, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date; provided, however, that with regard to the application of the provisions of that Article to corporation tax for business years beginning before that date and ending on or after September 30 of that year, the phrase "19 percent" in paragraph (1) of that Article is deemed to be replaced with "19.5 percent", the phrase "22 percent" with "23 percent", and the phrase "26 percent" with "27 percent". machine translation, not official ### 第十五条（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-3391-24/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15 **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、又は製作した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合における当該合理化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-3391-24/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/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 rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act in the case where a corporation uses for business that rationalization machinery, etc. which it acquired or manufactured before that date. machine translation, not official **第二項** 法人が施行日前に取得し、又は製作した旧法第四十四条第一項に規定する承認を受けた機械設備等又は同条第二項に規定する開発研究機械等をこれらの規定に規定する試験研究又は開発研究の用に供した場合における当該機械設備等又は開発研究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-3391-24/art-15/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-2 The provisions then in force continue to govern the calculation of the allowable depreciation amount of approved machinery and equipment, etc. prescribed in Article 44, paragraph (1) of the Former Act or machinery, etc. for development research prescribed in paragraph (2) of that Article in the case where a corporation uses that machinery and equipment, etc. or machinery, etc. for development research, which it acquired or manufactured before the Effective Date, for the experimental research or development research prescribed in those provisions. machine translation, not official **第三項** 新法第四十八条の規定は、法人が施行日以後に取得し、又は製作して同条第一項に規定する新鉱床の探鉱の用に供した同項に規定する探鉱用機械設備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、又は製作した旧法第四十八条第一項に規定する探鉱用機械設備を同項に規定する新鉱床の探鉱の用に供した場合における当該探鉱用機械設備の償却範囲額の計算については、なお従前の例による。 suppl-3391-24/art-15/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-3 The provisions of Article 48 of the New Act apply to the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in paragraph (1) of that Article that a corporation has acquired or manufactured and used for the exploration of new mineral deposits prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the calculation of the allowable depreciation amount of machinery and equipment for exploration prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation uses that machinery and equipment for exploration, which it acquired or manufactured before that date, for the exploration of new mineral deposits prescribed in that paragraph. machine translation, not official **第四項** 新法第五十二条の規定は、法人が施行日以後に支出した支出金について適用し、同日前に支出した支出金については、なお従前の例による。 suppl-3391-24/art-15/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-15/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-15/par-4 The provisions of Article 52 of the New Act apply to expenditures that a corporation has made on or after the Effective Date, and the provisions then in force continue to govern expenditures made before that date. machine translation, not official ### 第十七条（法人の輸出所得の特別控除額の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Amount of the Special Deduction for Export Income of Corporations caption: machine translation, not official suppl-3391-24/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-17 **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指定期間内の輸出取引による収入金額の合計額が同項に規定する指定期間に係る基準輸出金額をこえる場合その他当該法人が同項に規定する政令で定める場合に該当する場合における当該事業年度の指定期間内の輸出取引については、同条の規定は、なおその効力を有する。 suppl-3391-24/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-17/par-1 If the total revenue of a corporation from export transactions 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 designated period exceeds the base export amount for the designated period prescribed in that paragraph, or in any other case where the corporation falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to export transactions within the designated period in that business year. machine translation, not official ### 第十九条（輸出の証明がされない場合の益金算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Profit Where Export Is Not Certified caption: machine translation, not official suppl-3391-24/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19 **第一項** 法人の施行日前における旧法第五十五条第一項第三号若しくは第五号から第九号までに掲げる取引又は旧法第五十五条の三第一項に規定する間接技術輸出取引に関し、旧法第五十五条第一項、第五十五条の二第一項又は第五十五条の三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又は旧法第五十五条第一項第一号に規定する工業所有権等の取引に係るものの益金算入については、旧法第五十六条の規定は、なおその効力を有する。この場合において、法人の施行日以後に終了する事業年度分の法人税に対する同条第三項の規定の適用については、同項中「百分の十五」とあるのは、「百分の二十」とする。 suppl-3391-24/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-19/par-1 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, paragraph (1), Article 55-2, paragraph (1) or Article 55-3, 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 or indirect technology export transactions prescribed in Article 55-3, paragraph (1) of the Former Act conducted by a corporation before the Effective Date that relates to transactions in goods, or in industrial property rights, etc. prescribed in Article 55, paragraph (1), item (i) of the Former Act, for which the certification prescribed in Article 56 of the Former Act was not made. In this case, with regard to the application of the provisions of paragraph (3) of that Article to corporation tax of a corporation for business years ending on or after the Effective Date, the phrase "15 percent" in that paragraph is deemed to be replaced with "20 percent". machine translation, not official ### 第二十条（基準輸出金額が減少した場合の更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment Where the Base Export Amount Has Decreased caption: machine translation, not official suppl-3391-24/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-20 **第一項** 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-3391-24/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-20/par-1 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 ### 第二十一条（輸出取引となつた場合の法人の輸出所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Export Income of Corporations Where a Transaction Has Become an Export Transaction caption: machine translation, not official suppl-3391-24/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21 **第一項** 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場合における当該取引については、同項から同条第四項までの規定は、なおその効力を有する。 suppl-3391-24/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21/par-1 If the certification prescribed in Article 57, paragraph (1) of the Former Act has been made for transactions listed in the items of that paragraph that a corporation conducted before the Effective Date, the provisions of that paragraph through paragraph (4) of that Article remain in force with respect to those transactions. machine translation, not official **第二項** 施行日前に旧法第五十五条第三項（旧法第五十五条の三第三項において準用する場合を含む。）の規定により輸出取引に含まれないものとされた取引若しくは当該取引に係る輸出又は技術輸出取引に含まれないものとされた取引について、その対価として旧法第五十七条第五項に規定する対外支払手段による支払があり、かつ、同項に規定する証明があつた場合であつて、当該取引について旧法第五十五条第一項、第五十五条の二第一項又は第五十五条の三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五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-3391-24/art-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-21/par-2 If, before the Effective Date, payment was made by foreign means of payment prescribed in Article 57, paragraph (5) of the Former Act 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 (including as applied mutatis mutandis pursuant to Article 55-3, paragraph (3) of the Former Act), or for an export relating to that transaction, or for a transaction deemed not to be included in technology export transactions, and the certification prescribed in that paragraph was made, and the provisions of Article 55, paragraph (1), Article 55-2, paragraph (1) or Article 55-3, paragraph (1) of the Former Act would have applied to that transaction, the provisions of Article 57, paragraph (5) 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 ### 第二十二条（基準輸出金額が増加した場合の益金算入に関する経過規定） — Transitional Provisions Concerning Inclusion in Gross Profit Where the Base Export Amount Has Increased caption: machine translation, not official suppl-3391-24/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-22 **第一項** 旧法第五十七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同項に規定する控除した金額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-3391-24/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-22/par-1 If the grounds prescribed in Article 57-2, 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 the inclusion in gross profit of the deducted amount prescribed in that paragraph. machine translation, not official ### 第二十三条（輸出取引がある場合の法人の特別償却に関する経過規定） — Transitional Provisions Concerning Special Depreciation by Corporations Having Export Transactions caption: machine translation, not official suppl-3391-24/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23 **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指定期間内の輸出取引及び技術輸出取引による収入金額の合計額が旧法第五十七条の三第一項に規定する指定期間に係る基準輸出金額をこえ、かつ、当該事業年度の同項に規定する輸出金額割合が同項に規定する基準輸出金額割合をこえる場合その他当該法人が同項に規定する政令で定める場合に該当する場合における同項に規定する固定資産に係る当該事業年度の償却範囲額の計算については、同条の規定は、なおその効力を有する。この場合において、法人の施行日以後に終了する事業年度分の法人税に対する同条の規定の適用については、同条第一項中「第四十三条から第五十一条まで」とあるのは、「第四十三条から第五十一条まで又は改正法による改正後の租税特別措置法第四十三条から第四十六条まで若しくは第四十七条から第五十一条まで」とする。 suppl-3391-24/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-1 If the total revenue of a corporation from export transactions and technology export transactions 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 designated period exceeds the base export amount for the designated period prescribed in Article 57-3, paragraph (1) of the Former Act and the export amount ratio prescribed in that paragraph for that business year exceeds the base export amount ratio prescribed in that paragraph, or in any other case where the corporation falls under the case specified by Cabinet Order prescribed in that paragraph, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount for that business year of fixed assets prescribed in that paragraph. In this case, with regard to the application of the provisions of that Article to corporation tax of a corporation for business years ending on or after the Effective Date, the phrase "Articles 43 through 51" in paragraph (1) of that Article is deemed to be replaced with "Articles 43 through 51, or Articles 43 through 46 or Articles 47 through 51 of the Act on Special Measures Concerning Taxation as amended by the Amending Act". machine translation, not official **第二項** 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五十七条の三第一項の規定の適用を受ける固定資産で、新法第四十六条の二第一項の規定の適用を受けるものに対する同項の規定の適用については、同項中「第四十五条まで」とあるのは「前条まで」と、「前条の規定」とあるのは「改正法附則第二十三条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第五十七条の三の規定」と、「三分の一に相当する金額」とあるのは「割合を乗じて計算した金額」とする。 suppl-3391-24/art-23/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-2 With regard to the application of the provisions of Article 46-2, paragraph (1) of the New Act to fixed assets to which the provisions of Article 57-3, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 46-2, paragraph (1) of the New Act apply, the phrase "through Article 45" in that paragraph is deemed to be replaced with "through the preceding Article", the phrase "the provisions of the preceding Article" with "the provisions of Article 57-3 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act", and the phrase "the amount equivalent to one-third" with "the amount calculated by multiplying by the ratio". machine translation, not official ### 第二十四条（輸出の証明がされない場合等の償却範囲額の増減に関する経過規定） — Transitional Provisions Concerning Increase or Decrease in the Allowable Depreciation Amount Where Export Is Not Certified, etc. caption: machine translation, not official suppl-3391-24/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24 **第一項** 旧法第五十七条の四第一項各号に規定する法人が当該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その該当することとなつた日を含む事業年度終了の日において当該法人の有する同項に規定する固定資産に係る当該事業年度の償却範囲額の計算については、同条の規定は、なおその効力を有する。この場合においては、前条第一項後段の規定を準用する。 suppl-3391-24/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-1 In the case where a corporation prescribed in the items of Article 57-4, paragraph (1) of the Former Act has come to fall under the case listed in any of those items, the provisions of that Article remain in force with respect to the calculation of the allowable depreciation amount for the business year that includes the day on which the corporation came to fall under that case of fixed assets prescribed in that paragraph that the corporation holds at the end of that business year. In this case, the provisions of the second sentence of paragraph (1) of the preceding Article apply mutatis mutandis. machine translation, not official **第二項** 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五十七条の四第一項の規定の適用を受ける固定資産で、新法第四十六条の二の規定の適用を受けるものに対する同項の規定の適用については、同項中「第四十五条まで」とあるのは「前条まで」と、「前条の規定」とあるのは「改正法附則第二十四条第一項の規定によりその効力を有するものとされる同法による改正前の租税特別措置法第五十七条の四の規定」と、「償却範囲額（同法及び同法に基づく命令の規定に定める償却不足額があるときは、当該償却不足額に相当する金額を控除した金額。以下この項において同じ。）と当該償却範囲額（当該固定資産について同条の規定の適用を受けるときは、同条第一項に規定する三分の一に相当する金額を控除した金額）に基準海外取引割合を乗じて計算した金額との合計額（その控除した償却不足額に相当する金額があるときは、当該金額を加算した金額）」とあるのは「償却範囲額と当該固定資産について同法第五十七条の三及び第五十七条の四の規定を適用しないで計算した場合の償却範囲額（法人税法及び同法に基づく命令の規定に定める償却不足額があるときは、当該償却不足額に相当する金額を控除した金額）に基準海外取引割合を乗じて計算した金額との合計額」とする。 suppl-3391-24/art-24/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-2 With regard to fixed assets to which the provisions of Article 57-4, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply and to which the provisions of Article 46-2 of the New Act apply, for the application of the provisions of that paragraph to them, the phrase "through Article 45" in that paragraph is deemed to be replaced with "through the preceding Article", the phrase "the provisions of the preceding Article" with "the provisions of Article 57-4 of the Act on Special Measures Concerning Taxation prior to amendment by the Amending Act, which remain in force pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of the Amending Act", and the phrase "the sum of the allowable depreciation amount (where there is a depreciation shortfall prescribed in the provisions of that Act and orders based on that Act, the amount obtained by deducting the amount equivalent to that depreciation shortfall; the same applies hereinafter in this paragraph) and the amount calculated by multiplying that allowable depreciation amount (where the provisions of that Article apply to those fixed assets, the amount obtained by deducting the amount equivalent to one-third prescribed in paragraph (1) of that Article) by the base overseas transaction ratio (where there is an amount equivalent to the depreciation shortfall so deducted, the amount obtained by adding that amount)" with "the sum of the allowable depreciation amount and the amount calculated by multiplying the allowable depreciation amount calculated in the case where the provisions of Articles 57-3 and 57-4 of that Act are not applied to those fixed assets (where there is a depreciation shortfall prescribed in the provisions of the Corporation Tax Act and orders based on that Act, the amount obtained by deducting the amount equivalent to that depreciation shortfall) by the base overseas transaction ratio". machine translation, not official ### 第二十六条（合併等の場合の法人税の課税の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Taxation on Corporation Tax in the Case of Merger, etc. caption: machine translation, not official suppl-3391-24/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-26 **第一項** 新法第六十六条の三の規定は、法人が施行日以後に新法第六十六条の二第一項の合併をした場合における法人税について適用し、同日前に旧法第六十六条の二第一項の合併をした場合における法人税については、なお従前の例による。 suppl-3391-24/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-26/par-1 The provisions of Article 66-3 of the New Act apply to corporation tax in the case where a corporation has carried out a merger prescribed in Article 66-2, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax in the case where a corporation carried out a merger prescribed in Article 66-2, paragraph (1) of the Former Act before that date. machine translation, not official ### 第二十七条（登録税に関する経過規定） — Transitional Provisions Concerning Registration Tax caption: machine translation, not official suppl-3391-24/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-27 **第一項** 新法第七十七条、第七十七条の二、第七十九条及び第八十条の二の規定は、施行日以後の登記に係る登録税について適用し、同日前の登記に係る登録税については、なお従前の例による。 suppl-3391-24/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-27/par-1 The provisions of Articles 77, 77-2, 79 and 80-2 of the New Act apply to registration tax on registrations made on or after the Effective Date, and the provisions then in force continue to govern registration tax on registrations made before that date. machine translation, not official --- ## Cites - suppl-3391-24/art-4/par-3: 新法第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3321-26/art-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15 - suppl-3391-24/art-4/par-3: 同条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1 - suppl-3391-24/art-4/par-4: 新法第十八条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3321-26/art-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-18 - suppl-3391-24/art-10/par-2: 前項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3391-24/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1 - suppl-3391-24/art-11/par-1: 前条第一項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3391-24/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1 - suppl-3391-24/art-11/par-2: 前条第二項 → 租税特別措置法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3391-24/art-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-2 - suppl-3391-24/art-11/par-2: 前項 → 租税特別措置法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3391-24/art-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-1 - suppl-3391-24/art-11/par-2: 附則第十条第一項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3391-24/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-1 - suppl-3391-24/art-23/par-2: 前項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3391-24/art-23/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-1 - suppl-3391-24/art-24/par-1: 前条第一項 → 租税特別措置法 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-3391-24/art-23/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-1 - suppl-3391-24/art-24/par-2: 前項 → 租税特別措置法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-3391-24/art-24/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十条第二項（輸出取引がある場合の個人の特別償却に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-10/par-2 - 租税特別措置法 附則第十一条第一項（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-1 - 租税特別措置法 附則第十一条第二項（輸出の証明がされない場合等の減価償却費の額の増減に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-11/par-2 - 租税特別措置法 附則第二十三条第二項（輸出取引がある場合の法人の特別償却に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-23/par-2 - 租税特別措置法 附則第二十四条第一項（輸出の証明がされない場合等の償却範囲額の増減に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-1 - 租税特別措置法 附則第二十四条第二項（輸出の証明がされない場合等の償却範囲額の増減に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3391-24/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-24/par-2 --- ## 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-20261007T211206-263, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-264, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-265, 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