# 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)（協業組合の課税の特例に関する経過措置） — address `suppl-3451-38/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-3451-38/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/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.
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### 第十五条（協業組合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Joint Business Cooperatives
caption: machine translation, not official
suppl-3451-38/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-15
**第一項** 旧法第六十二条に規定する事業協同組合又は事業協同小組合が、昭和四十二年六月一日から昭和四十五年三月三十一日までの間に、その組織を変更して協業組合となつた場合における当該協業組合の同年四月一日以後に開始する事業年度の所得の金額及び法人税の額の計算については、同条の規定は、なおその効力を有する。この場合において、同条中「第四十六条第一項第一号」とあるのは「第四十六条第一項」と、「第四十二条」とあるのは「第四十二条の二」とする。
suppl-3451-38/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-15/par-1
With regard to the calculation of the amount of income and the amount of corporation tax for a business year beginning on or after April 1, 1970 of a joint business cooperative into which a business cooperative or small business cooperative prescribed in Article 62 of the Former Act changed its organization during the period from June 1, 1967 to March 31, 1970, the provisions of that Article remain in force. In this case, the phrase "Article 46, paragraph (1), item (i)" in that Article is deemed to be replaced with "Article 46, paragraph (1)", and the phrase "Article 42" with "Article 42-2".
machine translation, not official
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## 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-20261007T211206-278, 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