# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（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） — address `suppl-3411-35/art-12` - 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/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-12 - 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 --- ## Cites - 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 2 provisions cite this one. No official source publishes this direction. - 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-20261007T211206-268, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07