# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（法人のその他の特例に関する経過措置） — address `suppl-3481-16/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18 - 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. --- ### 第十八条（法人のその他の特例に関する経過措置） — Transitional Measures Concerning Other Special Provisions for Corporations caption: machine translation, not official suppl-3481-16/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18 **第一項** 新法第六十六条の七の規定は、法人の附則第一条第四号に掲げる日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-3481-16/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18/par-1 The provisions of Article 66-7 of the New Act apply to corporation tax for business years of corporations ending on or after the date set forth in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第六十八条に規定する長期信用銀行又は中小企業投資育成株式会社が施行日前に引き受けた同条の優先株式に対してする配当については、なお従前の例による。 suppl-3481-16/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-18/par-2 With regard to dividends paid on the preferred shares referred to in Article 68 of the Former Act that a long-term credit bank or a small and medium business investment and development stock company prescribed in that Article underwrote before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3481-16/art-18/par-1: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-3481-16/art-1/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-1/par-1/item-4 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-287, 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