# 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)（法人の準備金に関する経過措置） — address `suppl-3441-15/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-3441-15/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/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（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3441-15/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12 **第一項** 旧法第五十五条第一項に規定する特別指定商工組合の組合員である法人及び同項に規定する特定商工組合については、新法第五十四条の規定は、昭和四十四年四月一日以後に終了する事業年度分の法人税について適用する。この場合において、昭和四十四年四月一日前に開始し、かつ、同日以後に終了する事業年度についての同条第一項の規定の適用については、同項中「昭和三十九年四月一日」とあるのは「昭和四十四年四月一日」と、「千分の十一」とあるのは「千分の十」とする。 suppl-3441-15/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-1 With regard to a corporation that is a member of a specially designated commercial and industrial association prescribed in Article 55, paragraph (1) of the Former Act and a specified commercial and industrial association prescribed in that paragraph, the provisions of Article 54 of the New Act apply to corporation tax for business years ending on or after April 1, 1969. In this case, with regard to the application of the provisions of paragraph (1) of that Article for a business year that began before April 1, 1969 and ends on or after that date, the phrase "April 1, 1964" in that paragraph is deemed to be replaced with "April 1, 1969", and the phrase "11/1000" with "10/1000". machine translation, not official **第二項** 旧法第五十五条第一項に規定する特定商工組合が昭和四十四年三月三十一日を含む事業年度終了の日において有する同項の中小企業海外市場開拓準備金の金額の益金の額への算入については、同条第三項の規定は、なおその効力を有する。 suppl-3441-15/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-2 With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises referred to in Article 55, paragraph (1) of the Former Act that a specified commercial and industrial association prescribed in that paragraph holds at the end of the business year that includes March 31, 1969, the provisions of paragraph (3) of that Article remain in force. machine translation, not official **第三項** 前項の特定商工組合が昭和四十四年三月三十一日を含む事業年度終了の日において有する旧法第五十五条第一項の中小企業海外市場開拓準備金を当該事業年度終了の日後一年以内に取りくずして当該特定商工組合の組合員に対し同項に規定する各組合員の納付金の額に応じて交付した金額（以下この項において「交付金」という。）がある場合には、当該交付金を受けた当該組合員である法人の当該交付を受けた日を含む事業年度の所得に対する法人税に係る新法第五十四条第一項の規定の適用については、同項中「計算した金額」とあるのは、「計算した金額と租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十二条第三項に規定する交付金として交付を受けた金額との合計額」とする。 suppl-3441-15/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 Where there is an amount that the specified commercial and industrial association referred to in the preceding paragraph has distributed to its members in proportion to the amount of each member's contributions prescribed in Article 55, paragraph (1) of the Former Act by reversing, within one year after the end of the business year, the reserve for overseas market development by small and medium sized enterprises referred to in that paragraph that it holds at the end of the business year that includes March 31, 1969 (hereinafter referred to as the "distributed amount" in this paragraph), with regard to the application of the provisions of Article 54, paragraph (1) of the New Act concerning corporation tax on income for the business year that includes the date on which a corporation that is such a member received the distributed amount, the phrase "amount calculated" in that paragraph is deemed to be replaced with "total of the amount calculated and the amount received as the distributed amount prescribed in Article 12, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official **第四項** 新法第五十六条の五の規定は、同条第一項に規定する法人が昭和四十四年四月一日以後に同項に規定する発電設備の取得のために支出する金額について適用する。 suppl-3441-15/art-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-4 The provisions of Article 56-5 of the New Act apply to the amount that a corporation prescribed in paragraph (1) of that Article disburses on or after April 1, 1969 for the acquisition of power generation facilities prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-3441-15/art-12/par-3: 前項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3441-15/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-2 - suppl-3441-15/art-12/par-3: この項 → 租税特別措置法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3441-15/art-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（個人の準備金等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-1 - 租税特別措置法 附則第十二条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 --- ## 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-20261007T211206-275, 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