# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（個人の準備金等に関する経過措置） — address `suppl-3441-15/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5 - 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. --- ### 第五条（個人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Individuals caption: machine translation, not official suppl-3441-15/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5 **第一項** 附則第十二条第三項に規定する特定商工組合の組合員である個人が同項の交付金を受けた場合には、当該個人の当該交付を受けた日の属する年分の所得税に係る新法第二十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）附則第五条第一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-5/par-1 · 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 Where an individual who is a member of a specified commercial and industrial association prescribed in Article 12, paragraph (3) of the Supplementary Provisions has received the distributed amount referred to in that paragraph, with regard to the application of the provisions of Article 20, paragraph (1) of the New Act concerning the income tax of that individual for the year that includes the date on which the individual received that distribution, 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 5, paragraph (1) 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 **第二項** 旧法第二十八条に規定する個人が昭和四十四年一月一日から同年三月三十一日までの間に同条に規定する納付金を納付した場合については、なお従前の例による。 suppl-3441-15/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-2 The provisions then in force continue to govern cases where an individual prescribed in Article 28 of the Former Act has paid the contributions prescribed in that Article during the period from January 1, 1969 to March 31 of that year. machine translation, not official --- ## Cites - suppl-3441-15/art-5/par-1: 附則第十二条第三項 → 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 - suppl-3441-15/art-5/par-1: 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）附則第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3441-15/art-5/par-1 — 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 ## Cited by 1 provision cites 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 --- ## 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-20261007T211206-274, 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