# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人税率等の特例に関する経過措置） — address `suppl-3491-17/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12 - 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. --- ### 第十二条（法人税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc. caption: machine translation, not official suppl-3491-17/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12 **第一項** 旧法第四十二条の規定は、法人の昭和四十五年五月一日から昭和四十九年四月三十日までの間に終了する事業年度分の法人税については、なおその効力を有する。 suppl-3491-17/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12/par-1 The provisions of Article 42 of the Former Act remain in force with regard to corporation tax for business years of corporations ending during the period from May 1, 1970 to April 30, 1974. machine translation, not official **第二項** 新法第四十二条の規定は、同条第一項に規定する内国法人の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税について適用し、当該内国法人の同日前に終了する事業年度の所得に対する法人税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る同条の規定の適用については、同条第一項第一号中「百分の三十」とあるのは「百分の二十八」と、「七百万円」とあるのは「六百万円」とし、同条第二項中「七百万円」とあるのは「六百万円」とする。 suppl-3491-17/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3491-17/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12/par-2 The provisions of Article 42 of the New Act apply to corporation tax on income for business years of domestic corporations prescribed in paragraph (1) of that Article ending on or after May 1, 1974, and with regard to corporation tax on income for business years of those domestic corporations ending before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for business years ending during the period from that date to April 30, 1975, the phrase "30 percent" in paragraph (1), item (i) of that Article is deemed to be replaced with "28 percent" and the phrase "7,000,000 yen" with "6,000,000 yen", and the phrase "7,000,000 yen" in paragraph (2) of that Article is deemed to be replaced with "6,000,000 yen". 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-20261007T211206-289, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07