# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3461-125` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-125 - 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. --- ## 附　則 昭和四六年一二月一六日法律第一二五号 suppl-3461-125 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125 **第一項** この法律は、国際経済上の調整措置の実施に伴う中小企業に対する臨時措置に関する法律の施行の日から施行する。 suppl-3461-125/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-1 This Act comes into effect as of the date on which the Act on Temporary Measures for Small and Medium-Sized Enterprises Accompanying the Implementation of International Economic Adjustment Measures comes into effect. machine translation, not official **第二項** 改正後の租税特別措置法（以下「新法」という。）第十六条の二の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に同条第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。 suppl-3461-125/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-2 The provisions of Article 16-2 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which an individual obtains the certification under that paragraph on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). machine translation, not official **第三項** 新法第二十八条の四第一項（同条第二項において準用する場合を含む。以下この項において同じ。）に規定する還付所得年分が昭和四十三年分又は昭和四十四年分若しくは昭和四十五年分である場合における同条第一項の規定により読み替えられた所得税法第百四十条又は第百四十一条の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法の一部を改正する法律（昭和四十四年法律第十四号）附則第六条又は所得税法の一部を改正する法律（昭和四十五年法律第三十六号）附則第六条第一項若しくは第二項の規定に準じて計算した所得税の額による。 suppl-3461-125/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-3 With regard to the application of the provisions of Article 140 or Article 141 of the Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 28-4, paragraph (1) of the New Act in the case where the year of the income subject to refund prescribed in Article 28-4, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) is 1968, 1969 or 1970, the amount of income tax that serves as the basis for calculating the refund under those provisions is the amount of income tax calculated in accordance with the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 14 of 1969) or Article 6, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 36 of 1970). machine translation, not official **第四項** 新法第五十一条の三の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。）が施行日以後に新法第五十一条の三第一項の認定を受けた計画に係る同項に規定する事業転換施設について適用する。 suppl-3461-125/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-4 The provisions of Article 51-3 of the New Act apply to business conversion facilities prescribed in paragraph (1) of that Article that relate to a plan for which a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965)) obtains the certification under Article 51-3, paragraph (1) of the New Act on or after the Effective Date. machine translation, not official **第五項** 新法第六十八条の三に規定する内国法人の昭和四十六年八月十六日から施行日以後一月を経過する日までの間に終了する事業年度において生じた法人税法第二条第二十号に規定する欠損金額に係る新法第六十八条の三の規定により読み替えられた法人税法第八十一条第一項の規定による法人税の還付の請求については、同項の規定にかかわらず、施行日から三月を経過する日までに当該還付の請求をすることができる。 suppl-3461-125/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-5 With regard to a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act, as read with the replacement of terms pursuant to the provisions of Article 68-3 of the New Act, relating to the amount of loss prescribed in Article 2, item (xx) of the Corporation Tax Act incurred in a business year of a domestic corporation prescribed in Article 68-3 of the New Act that ends during the period from August 16, 1971 to the day on which one month has elapsed from the Effective Date, that claim for a refund may be made, notwithstanding the provisions of that paragraph, by the day on which three months have elapsed from the Effective Date. machine translation, not official **第六項** 前項の場合において、同項に規定する内国法人が、同項の欠損金額につき、既に法人税法第八十一条第一項の規定による法人税の還付の請求をしているときは、当該還付の請求がなかつたものとみなして、前項の規定を適用することができる。 suppl-3461-125/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-6 In the case referred to in the preceding paragraph, if the domestic corporation prescribed in that paragraph has already made a claim for a refund of corporation tax under the provisions of Article 81, paragraph (1) of the Corporation Tax Act with regard to the amount of loss referred to in that paragraph, the provisions of the preceding paragraph may be applied by deeming that claim for a refund not to have been made. machine translation, not official **第七項** 前項の規定に該当する内国法人で第五項の規定の適用を受けるものが、前項に規定する還付の請求に基づく還付金の還付を受けている場合には、当該還付金は、第五項に規定する還付の請求に基づく還付金の内払とみなす。 suppl-3461-125/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-7 If a domestic corporation that falls under the provisions of the preceding paragraph and to which the provisions of paragraph (5) apply has been paid a refund based on the claim for a refund prescribed in the preceding paragraph, that refund is deemed to be a partial payment of the refund based on the claim for a refund prescribed in paragraph (5). machine translation, not official --- ## Cites - suppl-3461-125/par-3: 所得税法第百四十条 → 所得税法 第百四十条 (Article 140), art-140 — https://japanlaw.org/ja/income-tax-act/art-140 · https://japanlaw.org/l/340AC0000000033/art-140 - suppl-3461-125/par-3: 第百四十一条 → 所得税法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/ja/income-tax-act/art-141 · https://japanlaw.org/l/340AC0000000033/art-141 - suppl-3461-125/par-3: この項 → 租税特別措置法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3461-125/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-3 - suppl-3461-125/par-6: 前項 → 租税特別措置法 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-3461-125/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-5 - suppl-3461-125/par-7: 前項 → 租税特別措置法 附則第六項 (Supplementary Provisions, paragraph (6)), suppl-3461-125/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-6 - suppl-3461-125/par-7: 第五項 → 租税特別措置法 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-3461-125/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-3 - 租税特別措置法 附則第六項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-6 - 租税特別措置法 附則第七項 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-125/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3461-125/par-7 --- ## 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-20261007T211206-281, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07