# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（法人の準備金に関する経過規定） — address `suppl-3421-24/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15 - 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. --- ### 第十五条（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-3421-24/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15 **第一項** 法人が施行日以後最初に開始する事業年度開始の日において有する旧法第三章第二節の規定による各準備金勘定の金額は、それぞれ新法第三章第二節の規定により損金経理の方法により準備金として積み立てた金額とみなす。 suppl-3421-24/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15/par-1 The amount of each reserve account under the provisions of Chapter III, Section 2 of the Former Act that a corporation holds as of the first day of its first business year commencing on or after the Effective Date is deemed to be the amount set aside as a reserve by the method of accounting as an expense or loss under the corresponding provisions of Chapter III, Section 2 of the New Act. machine translation, not official **第二項** 新法第五十六条の三の規定は、施行日以後に同条第一項に規定する特定織布業商工組合がした賦課に基づいて納付された金額について適用する。 suppl-3421-24/art-15/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15/par-2 The provisions of Article 56-3 of the New Act apply to amounts paid on the basis of levies imposed on or after the Effective Date by a specified weaving industry commercial and industrial association prescribed in paragraph (1) of that Article. machine translation, not official **第三項** 新法第五十六条の四の規定は、同条第一項に規定する法人が施行日以後に同項に規定する設備の取得のために支出する金額について適用する。 suppl-3421-24/art-15/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-15/par-3 The provisions of Article 56-4 of the New Act apply to amounts that a corporation prescribed in paragraph (1) of that Article disburses on or after the Effective Date for the acquisition of the equipment prescribed in that paragraph. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/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-20261007T211206-270, 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