# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人の税額控除に関する経過規定） — address `suppl-3431-23/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11 - 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. --- ### 第十一条（法人の税額控除に関する経過規定） — Transitional Provisions Concerning Tax Credits for Corporations caption: machine translation, not official suppl-3431-23/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11 **第一項** 法人が、昭和四十一年四月一日から昭和四十三年三月三十一日までの間に、旧特定設備（旧法第四十二条の四第一項に規定する特定設備をいう。次項において同じ。）の同条第一項に規定する廃棄をした場合については、なお従前の例による。 suppl-3431-23/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-1 In the case where a corporation has, during the period from April 1, 1966 to March 31, 1968, carried out a disposal prescribed in Article 42-4, paragraph (1) of the Former Act of former specified equipment (meaning specified equipment prescribed in Article 42-4, paragraph (1) of the Former Act; the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第二項** 法人が、旧特定設備で昭和四十二年八月三十一日以後に旧法第四十二条の四第一項の規定の適用を新たに受けることができることとなつたもののうち政令で定める設備につき、昭和四十三年四月一日から昭和四十四年三月三十一日までの間に、同項に規定する廃棄をした場合には、同項中「昭和四十三年三月三十一日」とあるのは「昭和四十四年三月三十一日」と、「政令で定める設備」とあるのは「租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第十一条第二項に規定する政令で定める設備」として、同条の規定の例によるものとする。 suppl-3431-23/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-2 In the case where a corporation has, during the period from April 1, 1968 to March 31, 1969, carried out a disposal prescribed in Article 42-4, paragraph (1) of the Former Act of equipment specified by Cabinet Order out of former specified equipment that newly became eligible for the application of the provisions of that paragraph on or after August 31, 1967, the provisions of that Article are to govern, with the phrase "March 31, 1968" in that paragraph deemed to be replaced with "March 31, 1969", and the phrase "equipment specified by Cabinet Order" with "equipment specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968)". machine translation, not official **第三項** 新法第四十二条の五の規定は、法人が昭和四十三年四月一日以後に行なつた同条第一項に規定する特定合併について適用し、法人が同日前に行なつた旧法第四十二条の五第一項に規定する特定合併については、なお従前の例による。 suppl-3431-23/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-3 The provisions of Article 42-5 of the New Act apply to a specified merger prescribed in paragraph (1) of that Article that a corporation has carried out on or after April 1, 1968, and with regard to a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 昭和四十三年四月一日前に旧法第四十二条の五第一項に規定する特定合併を行なつた法人で、同日以後に新法第四十二条の五第一項に規定する特定合併を行なつたもののこれらの規定により法人税の額から控除される金額の計算については、前項の規定にかかわらず、政令で定める。 suppl-3431-23/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-4 Notwithstanding the provisions of the preceding paragraph, the calculation of the amount to be deducted from the amount of corporation tax under those provisions for a corporation that carried out a specified merger prescribed in Article 42-5, paragraph (1) of the Former Act before April 1, 1968 and has carried out a specified merger prescribed in Article 42-5, paragraph (1) of the New Act on or after that date is specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3431-23/art-11/par-1: 次項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3431-23/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-2 - suppl-3431-23/art-11/par-2: 租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号）附則第十一条第二項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3431-23/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-2 - suppl-3431-23/art-11/par-4: 前項 → 租税特別措置法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3431-23/art-11/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十一条第一項（法人の税額控除に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-1 - 租税特別措置法 附則第十一条第二項（法人の税額控除に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/par-2 - 租税特別措置法 附則第十一条第四項（法人の税額控除に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-11/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-20261007T211206-272, 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