# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（個人の価格変動準備金に関する経過措置） — address `suppl-3481-16/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4 - 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. --- ### 第四条（個人の価格変動準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Price Fluctuations of Individuals caption: machine translation, not official suppl-3481-16/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4 **第一項** 昭和四十八年分の所得税については、新法第十九条第一項各号の規定により計算した金額の合計額が次の各号に掲げる金額のうちいずれか少ない金額（第三項において「昭和四十八年分積立限度額」という。）に満たない場合には、同条第一項の規定にかかわらず、その少ない金額を同項各号の規定により計算した金額の合計額とする。 suppl-3481-16/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1 With regard to income tax for 1973, if the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the New Act is less than whichever is the smaller of the amounts listed in the following items (referred to as the "1973 reserve limit" in paragraph (3)), that smaller amount is, notwithstanding the provisions of paragraph (1) of that Article, the total of the amounts calculated pursuant to the provisions of the items of that paragraph: machine translation, not official **一** 昭和四十七年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額（租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号。以下「昭和四十三年改正法」という。）附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額） suppl-3481-16/art-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1/item-1 the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1972 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 23 of 1968; hereinafter referred to as the "1968 Amendment Act") apply, the amount calculated in accordance with the provisions of that paragraph); machine translation, not official **二** 昭和四十八年十二月三十一日において旧法第十九条第一項各号の規定により計算した金額の合計額（昭和四十八年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和四十七年分とみなした場合に昭和四十三年改正法附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額） suppl-3481-16/art-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1/item-2 the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31, 1973 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1973, that year were deemed to be 1972, the amount calculated in accordance with the provisions of that paragraph). machine translation, not official **第二項** 前項の規定の適用を受けた個人の昭和五十年新法第十九条第一項の規定により計算した金額の合計額がその年の前年十二月三十一日における価格変動準備金の調整積立限度額（同日においてこの項（昭和四十九年分については、前項）の規定により計算した金額をいう。以下次項までにおいて同じ。）を超えることとなる最初の年の前年までの各年（昭和五十年までの各年に限る。）においては、同条第一項の規定にかかわらず、次の各号に掲げる金額のうちいずれか少ない金額を、同項各号の規定により計算した金額の合計額とする。 suppl-3481-16/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2 In each year up to the year preceding the first year in which the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 of an individual who has received the application of the provisions of the preceding paragraph comes to exceed the adjusted reserve limit for the reserve for price fluctuations as of December 31 of the preceding year (meaning the amount calculated as of that date pursuant to the provisions of this paragraph (or, for 1974, the preceding paragraph); the same applies hereinafter up to the following paragraph) (limited to each year up to 1975), whichever is the smaller of the amounts listed in the following items is, notwithstanding the provisions of paragraph (1) of that Article, the total of the amounts calculated pursuant to the provisions of the items of that paragraph: machine translation, not official **一** 次に掲げる金額の合計額 suppl-3481-16/art-4/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-1 the total of the following amounts: machine translation, not official **イ** その年十二月三十一日において昭和五十年新法第十九条第一項の規定により計算した金額の合計額 suppl-3481-16/art-4/par-2/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-1/sub-1 the total of the amounts calculated pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 as of December 31 of that year; machine translation, not official **ロ** その年の前年十二月三十一日における価格変動準備金の調整積立限度額から同日において昭和五十年新法第十九条第一項の規定により計算した金額の合計額とイに掲げる合計額とのいずれか多い金額を控除した金額 suppl-3481-16/art-4/par-2/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-1/sub-2 the amount obtained by deducting, from the adjusted reserve limit for the reserve for price fluctuations as of December 31 of the preceding year, whichever is the greater of the total of the amounts calculated as of that date pursuant to the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 and the total listed in (a); machine translation, not official **二** その年十二月三十一日において昭和五十年新法第十九条第一項のたな卸資産につき旧法第十九条第一項各号の規定により計算した金額の合計額（昭和四十八年分の事業所得の金額の計算上必要経費に算入される価格変動準備金の計算について同年分を昭和四十七年分とみなした場合に昭和四十三年改正法附則第六条第二項の規定の適用がある個人については、同項の規定の例により計算した金額として政令で定める金額） suppl-3481-16/art-4/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2/item-2 the total of the amounts calculated pursuant to the provisions of the items of Article 19, paragraph (1) of the Former Act as of December 31 of that year with respect to the inventory assets referred to in Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 1975 (or, for an individual to whom the provisions of Article 6, paragraph (2) of the Supplementary Provisions of the 1968 Amendment Act would apply if, with regard to the calculation of the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1973, that year were deemed to be 1972, the amount specified by Cabinet Order as the amount calculated in accordance with the provisions of that paragraph). machine translation, not official **第三項** 前二項の規定は、昭和四十八年分から同項の規定の適用を受けようとする年までの各年分の確定申告書に、昭和四十八年分積立限度額又は価格変動準備金の調整積立限度額の計算に関する明細書の添附がない場合には、適用しない。ただし、当該添附がない確定申告書の提出があつた場合においても、その添附がなかつたことにつき税務署長がやむを得ない事情があると認める場合において、当該明細書の提出があつたときは、この限りでない。 suppl-3481-16/art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-3 The provisions of the preceding two paragraphs do not apply unless a written statement concerning the calculation of the 1973 reserve limit or the adjusted reserve limit for the reserve for price fluctuations is attached to the final return for each year from 1973 to the year for which the individual seeks the application of the provisions of the latter paragraph; provided, however, that this does not apply where, even if a final return without that attachment has been filed, the district director finds that there were unavoidable circumstances for the lack of that attachment and that written statement has been submitted. machine translation, not official --- ## Cites - suppl-3481-16/art-4/par-1: 第三項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3481-16/art-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-3 - suppl-3481-16/art-4/par-1/item-1: 租税特別措置法の一部を改正する法律（昭和四十三年法律第二十三号。以下「昭和四十三年改正法」という。）附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3431-23/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2 - suppl-3481-16/art-4/par-1/item-2: 昭和四十三年改正法附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3431-23/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2 - suppl-3481-16/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3481-16/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1 - suppl-3481-16/art-4/par-2: この項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3481-16/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2 - suppl-3481-16/art-4/par-2: 次項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3481-16/art-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-3 - suppl-3481-16/art-4/par-2/item-2: 昭和四十三年改正法附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3431-23/art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3431-23/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-6/par-2 - suppl-3481-16/art-4/par-3: 前二項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3481-16/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1 - suppl-3481-16/art-4/par-3: 前二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3481-16/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第一項（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-1 - 租税特別措置法 附則第四条第二項（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-2 - 租税特別措置法 附則第四条第三項（個人の価格変動準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-4/par-3 - 租税特別措置法 附則第二十四条第二項（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-3501-16/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-24/par-2 - 租税特別措置法 附則第四条第一項第二号（個人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1/item-2 --- ## 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-20261007T211206-284, 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