# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の準備金に関する経過規定） — address `suppl-3431-23/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6 - 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. --- ### 第六条（個人の準備金に関する経過規定） — Transitional Provisions Concerning Reserves of Individuals caption: machine translation, not official suppl-3431-23/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6 **第一項** 個人の昭和四十三年分の事業所得の金額を計算する場合において、昭和四十二年十二月三十一日における価格変動準備金の金額と昭和四十三年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額とのうちいずれか少ない金額（昭和四十三年分の事業所得に係る価格変動準備金の積立限度額の計算について当該事業所得を昭和四十二年分以前の年分の事業所得とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第四条第二項の規定の適用がある個人については、同項の規定の例により計算した金額）が、同日において新法第十九条第一項各号の規定により計算した金額の合計額をこえる個人については、同項の規定にかかわらず、当該合計額にそのこえる金額を加算した金額を、同項各号の規定により計算した金額の合計額とする。この場合において、旧法第十九条第一項第一号中「後入先出法」とあるのは、「後入先出法若しくはこれに準ずる評価方法」とする。 suppl-3431-23/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-1 In calculating the amount of business income of an individual for 1968, for an individual for whom the lesser of the amount of the reserve for price fluctuations as of December 31, 1967 and the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1968 (or, for an individual to whom the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961) would apply if, in calculating the reserve limit for the reserve for price fluctuations relating to business income for 1968, that business income were deemed to be business income for 1967 or an earlier year, the amount calculated in accordance with the provisions of that paragraph) exceeds the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of that day, notwithstanding the provisions of that paragraph, the amount obtained by adding the excess amount to that total is to be the total of the amounts calculated under the provisions of the items of that paragraph. In this case, the phrase "last-in first-out method" in Article 19, paragraph (1), item (i) of the Former Act is deemed to be replaced with "last-in first-out method or a valuation method equivalent thereto". machine translation, not official **第二項** 前項の規定の適用を受けた個人の新法第十九条第一項各号の規定により計算した金額の合計額が前年十二月三十一日における価格変動準備金の金額をこえることとなる最初の年の前年までの各年（昭和四十七年までの各年に限る。）においては、同項の規定にかかわらず、次に掲げる金額の合計額を同項各号の規定により計算した金額の合計額とする。 suppl-3431-23/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2 In each year up to the year preceding the first year in which the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act for an individual to whom the provisions of the preceding paragraph have been applied comes to exceed the amount of the reserve for price fluctuations as of December 31 of the preceding year (limited to each year up to 1972), notwithstanding the provisions of that paragraph, the total of the amounts listed below is to be the total of the amounts calculated under the provisions of the items of that paragraph: machine translation, not official **一** その年十二月三十一日において新法第十九条第一項各号の規定により計算した金額の合計額 suppl-3431-23/art-6/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2/item-1 the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of December 31 of that year; machine translation, not official **二** 前年十二月三十一日における価格変動準備金の金額から同日において新法第十九条第一項各号の規定により計算した金額の合計額と前号に掲げる合計額とのいずれか多い金額を控除した金額 suppl-3431-23/art-6/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2/item-2 the amount obtained by deducting, from the amount of the reserve for price fluctuations as of December 31 of the preceding year, whichever is greater of the total of the amounts calculated under the provisions of the items of Article 19, paragraph (1) of the New Act as of that day and the total listed in the preceding item. machine translation, not official --- ## Cites - suppl-3431-23/art-6/par-1: 四十二年分以前の年分の事業所得とみなした場合に租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第四条第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3361-40/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-4/par-2 - suppl-3431-23/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-3431-23/art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-1 - suppl-3431-23/art-6/par-2/item-2: 前号 → 租税特別措置法 附則第六条第二項第一号 (Supplementary Provisions, Article 6, paragraph (2), item (i)), suppl-3431-23/art-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2/item-1 ## Cited by 5 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（個人の準備金に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2 - 租税特別措置法 附則第六条第二項第二号（個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-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2/item-2 - 租税特別措置法 附則第四条第一項第一号（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1/item-1 - 租税特別措置法 附則第四条第一項第二号（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1/item-2 - 租税特別措置法 附則第四条第二項第二号（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-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-20261007T211206-272, 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