# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25)
- 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: 第二十五条 (Supplementary Provisions, Article 25)（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-3471-14/art-25`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25
- 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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### 第二十五条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3471-14/art-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25
**第一項** 個人の昭和四十三年から昭和四十六年までの各年中の事業所得に係る総収入金額のうちに前条の規定による改正前の租税特別措置法の一部を改正する法律（以下この条において「改正前の昭和四十四年改正法」という。）附則第四条第三項に規定する輸入貨物の運送による収入金額がある場合には、同条第四項中「昭和四十九年」とあるのは「昭和四十七年」と、「第十三条の三第六項」とあるのは「第十三条の三第一項中「昭和四十九年三月三十一日」とあるのは「昭和四十七年三月三十一日」と、同条第六項」として、同条第三項及び第四項の規定の例による。
suppl-3471-14/art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-1
If an individual's gross revenue from business income for each year from 1968 to 1971 includes revenue from the carriage of imported cargo prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "1969 Amendment Act Before the Amendment" in this Article), the provisions of paragraphs (3) and (4) of that Article govern, with the phrase "1974" in paragraph (4) of that Article deemed to be replaced with "1972", and the phrase "Article 13-3, paragraph (6)" deemed to be replaced with "Article 13-3, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (6) of that Article".
machine translation, not official
**第二項** 個人の改正前の昭和四十四年改正法附則第六条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。
suppl-3471-14/art-25/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-2
The provisions then in force continue to govern an individual's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 6, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
machine translation, not official
**第三項** 法人の昭和四十四年四月一日から昭和四十七年三月三十一日までの期間内の日を含む各事業年度に係る改正前の昭和四十四年改正法附則第十一条第六項に規定する基準年度の総収入金額のうちに同項に規定する輸入貨物の運送による収入金額がある場合には、同条第八項中「第四十六条の二第五項」とあるのは、「第四十六条の二第一項中「昭和四十九年三月三十一日」とあるのは「昭和四十七年三月三十一日」と、同条第五項」として、同条第六項から第八項までの規定の例による。
suppl-3471-14/art-25/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-3
If the gross revenue for the base year prescribed in Article 11, paragraph (6) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment relating to each business year of a corporation that includes a day within the period from April 1, 1969 to March 31, 1972 includes revenue from the carriage of imported cargo prescribed in that paragraph, the provisions of paragraphs (6) through (8) of that Article govern, with the phrase "Article 46-2, paragraph (5)" in paragraph (8) of that Article deemed to be replaced with "Article 46-2, paragraph (1), with the phrase 'March 31, 1974' in it deemed to be replaced with 'March 31, 1972', and paragraph (5) of that Article".
machine translation, not official
**第四項** 法人の改正前の昭和四十四年改正法附則第十三条第二項に規定する輸入貨物の運送による昭和四十七年三月三十一日以前の収入金額については、なお従前の例による。
suppl-3471-14/art-25/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-4
The provisions then in force continue to govern a corporation's revenue on or before March 31, 1972 from the carriage of imported cargo prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the 1969 Amendment Act Before the Amendment.
machine translation, not official
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## Cites
- suppl-3471-14/art-25/par-1: この条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3471-14/art-25 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第二十五条第一項（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-25/par-1
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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-20261007T211206-283, 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