# 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-3411-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35 - 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 昭和四一年三月三一日法律第三五号 suppl-3411-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3411-35/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-1 **第一項** この法律は、昭和四十一年四月一日から施行する。 suppl-3411-35/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-1/par-1 This Act comes into effect on April 1, 1966. 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 for Individuals caption: machine translation, not official suppl-3411-35/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-3 **第一項** 新法第十三条の三の規定（同条第四項に係る部分に限る。）は、個人の昭和四十一年四月一日（以下「施行日」という。）以後の同条第一項に規定する収入金額で同項に規定する海外取引等によるものについて適用し、同日前の改正前の租税特別措置法（以下「旧法」という。）第十三条の三第一項に規定する収入金額で同項に規定する海外取引等によるものについては、なお従前の例による。 suppl-3411-35/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-3/par-1 The provisions of Article 13-3 of the New Act (limited to the part relating to paragraph (4) of that Article) apply to an individual's revenue prescribed in paragraph (1) of that Article that derives from overseas transactions, etc. prescribed in that paragraph on or after April 1, 1966 (hereinafter referred to as the "Effective Date"), and with regard to revenue prescribed in Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that derives from overseas transactions, etc. prescribed in that paragraph before that date, the provisions then in force continue to govern. machine translation, not official ### 第五条（個人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals caption: machine translation, not official suppl-3411-35/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-5 **第一項** 新法第二十一条の規定は、施行日以後の同条第一項又は第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項又は第二項に規定する収入金額については、なお従前の例による。 suppl-3411-35/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-5/par-1 The provisions of Article 21 of the New Act apply to revenue prescribed in paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to revenue prescribed in Article 21, paragraph (1) or (2) of the Former Act before that date, the provisions then in force continue to govern. machine translation, not official ### 第六条（個人の新規重要物産の製造等による所得の免税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Income from Manufacture, etc. of New Important Products by Individuals caption: machine translation, not official suppl-3411-35/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6 **第一項** 旧法第二十三条の二の規定は、同条第一項に規定する新規重要物産につき同項に規定する政令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した個人の同項の規定による所得税の免除については、なおその効力を有する。 suppl-3411-35/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-1 The provisions of Article 23-2 of the Former Act remain in force with regard to the exemption from income tax under the provisions of paragraph (1) of that Article for an individual who commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by Cabinet Order prescribed in that paragraph. machine translation, not official **第二項** 昭和四十一年以後の各年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二十三条の二第一項の規定の適用を受ける個人に係る新法第二十一条の規定の適用については、同条第一項中「指定期間内の収入金額」とあるのは、「指定期間内の収入金額（租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六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に係るものを除く。以下この条において同じ。）」とする。 suppl-3411-35/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-2 With regard to the application of the provisions of Article 21 of the New Act to an individual to whom 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 in each year from 1966 onward, the phrase "revenue within the designated period" in paragraph (1) of that Article is deemed to be replaced with "revenue within the designated period (excluding revenue relating to the application of the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), which remain in force pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)". machine translation, not official ### 第七条（法人税の特例に関する経過規定の原則） — Principle for Transitional Provisions Concerning Special Provisions on Corporation Tax caption: machine translation, not official suppl-3411-35/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-7 **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（昭和四十年法律第三十四号）第二条第八号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。 suppl-3411-35/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-7/par-1 Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern. machine translation, not official ### 第八条（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 on Income Appropriated for Dividends, etc. caption: machine translation, not official suppl-3411-35/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8 **第一項** 新法第四十二条の規定は、内国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、内国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、内国法人である法人税法第二条第九号に規定する普通法人のうち、同年一月一日前に開始し、同年六月三十日以後に終了する事業年度終了の時における資本の金額又は出資金額が一億円をこえるものの当該事業年度の所得に対する法人税に係る同条の規定の適用については、新法第四十二条第一項中「資本の金額又は出資金額が一億円以下であるもの」とあるのは「資本の金額又は出資金額が一億円をこえるもの」と、「百分の二十二」とあるのは「百分の二十四」と読み替えるものとする。 suppl-3411-35/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8/par-1 The provisions of Article 42 of the New Act apply to corporation tax on income for business years of a domestic corporation that commence on or after January 1, 1966 and end on or after the Effective Date, and for business years that commence before January 1 of that year and end on or after June 30 of that year, and with regard to corporation tax on income for business years of a domestic corporation that commenced before January 1 of that year and ended before June 30 of that year, and for business years that commenced on or after January 1 of that year and ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for the relevant business year of an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act that is a domestic corporation and whose amount of capital or amount of contributions at the end of the business year that commences before January 1 of that year and ends on or after June 30 of that year exceeds 100 million yen, the phrase "whose amount of capital or amount of contributions is 100 million yen or less" in Article 42, paragraph (1) of the New Act is deemed to be replaced with "whose amount of capital or amount of contributions exceeds 100 million yen", and the phrase "22 percent" with "24 percent". machine translation, not official ### 第九条（法人の減価償却に関する経過規定） — Transitional Provisions Concerning Depreciation for Corporations caption: machine translation, not official suppl-3411-35/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9 **第一項** 法人の施行日前に終了した事業年度において旧法第四十三条第三項の規定により償却不足額とみなされた金額がある場合には、当該金額については、同項の規定は、なおその効力を有する。 suppl-3411-35/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9/par-1 If there is an amount deemed to be an insufficient depreciation amount under the provisions of Article 43, paragraph (3) of the Former Act in a business year of a corporation that ended before the Effective Date, the provisions of that paragraph remain in force with regard to that amount. machine translation, not official **第二項** 新法第四十六条第一項第一号（指定業種に関する部分を除く。）、第四十六条の二及び第四十七条第二項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。この場合において、新法第四十六条の二の規定の適用については、同条第一項に規定する海外取引等による収入金額で同条第三項第八号に掲げる取引によるものは、法人の施行日以後の当該取引による収入金額に限るものとする。 suppl-3411-35/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-9/par-2 The provisions of Article 46, paragraph (1), item (i) (excluding the part concerning designated industries), Article 46-2 and Article 47, paragraph (2) of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 46-2 of the New Act, revenue from overseas transactions, etc. prescribed in paragraph (1) of that Article that derives from the transactions listed in paragraph (3), item (viii) of that Article is limited to the corporation's revenue from those transactions on or after the Effective Date. machine translation, not official ### 第十条（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-3411-35/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10 **第一項** 施行日において存する新法第五十六条の三第一項に規定する法人（その合併法人を含む。）が施行日を含む事業年度の直前の事業年度終了の日において有する新法第五十三条第一項に規定する価格変動準備金勘定の金額（同項の規定により当該直前の事業年度の所得の金額の計算上損金の額に算入されたものに限る。）のうち同日において有する株式に係る部分の金額として政令で定めるところにより計算した金額の同条第四項の規定の適用については、同項の規定にかかわらず、政令で定めるところにより、当該法人の施行日から昭和四十五年三月三十一日までの期間内の日を含む各事業年度の所得の金額の計算上、益金の額に算入する。 suppl-3411-35/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-1 With regard to the application of the provisions of Article 53, paragraph (4) of the New Act to the amount calculated as specified by Cabinet Order as the amount of the portion relating to shares held on that day, out of the amount of the account for the reserve for price fluctuations prescribed in paragraph (1) of that Article (limited to the amount included in deductible expenses in calculating the amount of income for that immediately preceding business year under the provisions of that paragraph) that a corporation prescribed in Article 56-3, paragraph (1) of the New Act that exists on the Effective Date (including its merging corporation) holds as of the end of the business year immediately preceding the business year that includes the Effective Date, notwithstanding the provisions of that paragraph, that amount is, as specified by Cabinet Order, included in gross profit in calculating the amount of income for each business year of that corporation that includes any day within the period from the Effective Date to March 31, 1970. machine translation, not official **第二項** 新法第五十四条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3411-35/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-2 The provisions of Article 54 of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第五十六条第一項の規定は、同項に規定する内国法人が施行日以後に同項に規定する特定株式等を取得する場合について適用し、同日前に当該特定株式等を取得した場合については、なお従前の例による。 suppl-3411-35/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-10/par-3 The provisions of Article 56, paragraph (1) of the New Act apply in the case where a domestic corporation prescribed in that paragraph acquires specified shares, etc. prescribed in that paragraph on or after the Effective Date, and in the case where it acquired those specified shares, etc. before that date, the provisions then in force continue to govern. machine translation, not official ### 第十一条（法人の技術等海外取引に係る所得の特別控除に関する経過規定） — Transitional Provisions Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations caption: machine translation, not official suppl-3411-35/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11 **第一項** 新法第五十八条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3411-35/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-11/par-1 The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before that date, the provisions then in force continue to govern. machine translation, not official ### 第十二条（法人の新規重要物産の製造等による所得の免税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Income from Manufacture, etc. of New Important Products by Corporations caption: machine translation, not official suppl-3411-35/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12 **第一項** 旧法第五十八条の四の規定は、同条第一項に規定する新規重要物産につき同項に規定する政令で定める期間内にその製造若しくは採掘の事業を開始し、又はその設備を増設した法人の同項の規定による法人税の免除については、なおその効力を有する。 suppl-3411-35/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12/par-1 The provisions of Article 58-4 of the Former Act remain in force with regard to the exemption from corporation tax under the provisions of paragraph (1) of that Article for a corporation that commenced the business of manufacturing or mining a new important product prescribed in that paragraph, or expanded the facilities therefor, within the period specified by Cabinet Order prescribed in that paragraph. 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五十八条の四第一項の規定の適用を受ける法人に係る新法第五十八条の規定の適用については、同条第一項中「指定期間内の収入金額」とあるのは、「指定期間内の収入金額（租税特別措置法の一部を改正する法律附則第十二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五十八条の四第一項の規定の適用に係るものを除く。以下この条において同じ。）」とする。 suppl-3411-35/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12/par-2 With regard to the application of the provisions of Article 58 of the New Act to a corporation to which the provisions of Article 58-4, paragraph (1) of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, apply in a business year of the corporation ending on or after the Effective Date, the phrase "revenue within the designated period" in paragraph (1) of that Article is deemed to be replaced with "revenue within the designated period (excluding revenue relating to the application of the provisions of Article 58-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation, which remain in force pursuant to the provisions of Article 12, paragraph (1) of the Supplementary Provisions of that Act; the same applies hereinafter in this Article)". machine translation, not official ### 第十三条（合併の場合の清算所得等の課税の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers caption: machine translation, not official suppl-3411-35/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-13 **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された新法第六十六条の二第一項各号に規定する承認、認定、勧告又は認可に係る合併をした場合における法人税について適用し、同日前にされた旧法第六十六条の二第一項各号に規定する承認、認定、勧告又は認可に係る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-3411-35/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-13/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 relating to an approval, certification, recommendation or authorization prescribed in the items of Article 66-2, paragraph (1) of the New Act that was given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger relating to an approval, certification, recommendation or authorization prescribed in the items of Article 66-2, paragraph (1) of the Former Act that was given before that date, the provisions then in force continue to govern. machine translation, not official ### 第十四条（贈与税及び相続税に関する経過規定） — Transitional Provisions Concerning Gift Tax and Inheritance Tax caption: machine translation, not official suppl-3411-35/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-14 **第一項** 新法第七十条の四及び第七十条の五の規定は、昭和四十一年一月一日以後にこれらの規定に該当する事実が生じた場合における贈与税又は相続税について適用し、同日前に旧法第七十条の四及び第七十条の五の規定に該当する事実が生じた場合における贈与税又は相続税については、なお従前の例による。 suppl-3411-35/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-14/par-1 The provisions of Articles 70-4 and 70-5 of the New Act apply to gift tax or inheritance tax in the case where facts falling under those provisions have occurred on or after January 1, 1966, and with regard to gift tax or inheritance tax in the case where facts falling under the provisions of Articles 70-4 and 70-5 of the Former Act occurred before that date, the provisions then in force continue to govern. machine translation, not official ### 第十五条（登録税に関する経過規定） — Transitional Provisions Concerning Registration Tax caption: machine translation, not official suppl-3411-35/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-15 **第一項** 新法第七十五条の二第二項の規定は、施行日以後に同項に規定する出資の払戻し（解散による残余財産の分配を含む。）として取得する土地又は建物の所有を目的とする地上権若しくは土地の賃借権の取得の登記に係る登録税について適用する。 suppl-3411-35/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-15/par-1 The provisions of Article 75-2, paragraph (2) of the New Act apply to registration tax on the registration of the acquisition of a superficies right for the purpose of owning land or buildings, or of a right of lease of land, acquired on or after the Effective Date as a refund of capital contribution prescribed in that paragraph (including a distribution of residual assets due to dissolution). machine translation, not official --- ## Cites - suppl-3411-35/art-6/par-2: 前項 → 租税特別措置法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3411-35/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-1 - suppl-3411-35/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-3411-35/art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第六条第二項（個人の新規重要物産の製造等による所得の免税に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-6/par-2 - 租税特別措置法 附則第十二条第二項（法人の新規重要物産の製造等による所得の免税に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12/par-2 - 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 - 租税特別措置法 附則第十三条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/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-20261007T211206-267, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-268, 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