# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（合併の場合の清算所得等の課税の特例に関する経過措置） — address `suppl-3451-38/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-17 - 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. --- ### 第十七条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of Mergers caption: machine translation, not official suppl-3451-38/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-17 **第一項** 旧法第六十六条の二第一項第四号又は第六十六条の四第一項第五号に規定する法人がこれらの規定に規定する認定を受けた場合については、これらの条の規定は、なおその効力を有する。この場合において、旧法第六十六条の四第一項第五号中「同条第二項」とあるのは「同条第三項」と、同条第二項中「第六条第二項」とあるのは「第六条第三項」とする。 suppl-3451-38/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-17/par-1 Where a corporation prescribed in Article 66-2, paragraph (1), item (iv) or Article 66-4, paragraph (1), item (v) of the Former Act has received the certification prescribed in those provisions, the provisions of those Articles remain in force. In this case, the phrase "paragraph (2) of that Article" in Article 66-4, paragraph (1), item (v) of the Former Act is deemed to be replaced with "paragraph (3) of that Article", and the phrase "Article 6, paragraph (2)" in paragraph (2) of that Article with "Article 6, paragraph (3)". machine translation, not official --- ## 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