# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（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-3481-16/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16 - 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. --- ### 第十六条（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-3481-16/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16 **第一項** 新法第六十六条第一項第二号並びに第六十六条の三第一項第二号及び第二項の規定は、法人がこれらの規定に規定する中小企業構造改善計画に係る承認で施行日以後にされたものに係る合併又は出資をした場合における法人税について適用し、旧法第六十六条の二第一項第三号又は第六十六条の四第一項第三号に規定する中小企業構造改善計画に係る承認で同日前にされたものに係る合併又は出資をした場合における法人税については、なお従前の例による。 suppl-3481-16/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16/par-1 The provisions of Article 66, paragraph (1), item (ii) and Article 66-3, paragraph (1), item (ii) and paragraph (2) of the New Act apply to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in those provisions that is given on or after the Effective Date, and with regard to corporation tax in the case where a corporation has carried out a merger or made a capital contribution pertaining to an approval of a small and medium sized enterprise structural improvement plan prescribed in Article 66-2, paragraph (1), item (iii) or Article 66-4, paragraph (1), item (iii) of the Former Act that was given before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第六十六条の二第一項第二号又は第六十六条の四第一項第二号に規定する承認に係る合併又は出資をした場合における法人税については、なお従前の例による。 suppl-3481-16/art-16/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-16/par-2 With regard to corporation tax in the case where a merger has been carried out or a capital contribution has been made pertaining to an approval prescribed in Article 66-2, paragraph (1), item (ii) or Article 66-4, paragraph (1), item (ii) of the Former Act, the provisions then in force continue to govern. 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-20261007T211206-286, 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