# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（みなし法人課税を選択した場合の課税の特例に関する経過措置） — address `suppl-3481-16/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5 - 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. --- ### 第五条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Deemed Corporate Taxation Has Been Elected caption: machine translation, not official suppl-3481-16/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5 **第一項** 新法第二十五条の二第一項に規定する居住者は、昭和四十八年分の所得税につき、その者の選択により、昭和四十八年の中途の月（同年七月以降の月に限る。以下この条において「選択開始月」という。）から新法第二十五条の二の規定の適用を受けることができる。この場合において、同条第二項第一号中「その年分の」とあるのは「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第五条第一項に規定する選択開始月から昭和四十八年十二月三十一日までの期間（次項第一号において「指定期間」という。）における」と、同条第三項第一号イ及びロ中「その年分の」とあるのは「指定期間における」とする。 suppl-3481-16/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-1 A resident prescribed in Article 25-2, paragraph (1) of the New Act may, with regard to income tax for 1973, at that resident's election, receive the application of the provisions of Article 25-2 of the New Act from a month in the middle of 1973 (limited to a month in or after July of that year; referred to as the "selected starting month" in this Article). In this case, the phrase "for that year" in paragraph (2), item (i) of that Article is deemed to be replaced with "in the period from the selected starting month prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) to December 31, 1973 (referred to as the 'designated period' in item (i) of the following paragraph)", and the phrase "for that year" in paragraph (3), item (i), (a) and (b) of that Article is deemed to be replaced with "in the designated period". machine translation, not official **第二項** 前項の規定の適用を受けようとする居住者は、選択開始月の前月末日までに新法第二十五条の二第四項の書類に準ずる書類を納税地の所轄税務署長に提出しなければならない。この場合において、当該書類は、昭和四十九年以後の各年分の所得税については、同項の書類とみなす。 suppl-3481-16/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-2 A resident who seeks the application of the provisions of the preceding paragraph must submit, by the last day of the month preceding the selected starting month, a document equivalent to the document referred to in Article 25-2, paragraph (4) of the New Act to the district director having jurisdiction over the place for tax payment. In this case, that document is deemed to be the document referred to in that paragraph with regard to income tax for 1974 and subsequent years. machine translation, not official **第三項** 第一項の選択をした者の昭和四十八年分の所得税の額の計算の細目その他同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3481-16/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-3 Details of the calculation of the amount of income tax for 1973 of a person who has made the election referred to in paragraph (1), and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3481-16/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3481-16/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5 - suppl-3481-16/art-5/par-1: 租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3481-16/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-1 - suppl-3481-16/art-5/par-2: 前項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3481-16/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-1 - suppl-3481-16/art-5/par-3: 第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3481-16/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第一項（みなし法人課税を選択した場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-1 - 租税特別措置法 附則第五条第二項（みなし法人課税を選択した場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-2 - 租税特別措置法 附則第五条第三項（みなし法人課税を選択した場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-5/par-3 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-285, 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