# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人の準備金に関する経過措置） — address `suppl-3501-16/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14 - 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. --- ### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3501-16/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14 **第一項** 新法第五十三条第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十三条第一項（改正前の昭和四十八年改正法附則第十二条第二項を含む。）の価格変動準備金の金額のうち旧法第五十三条第一項第一号に規定するたな卸資産に係るものとして政令で定めるところにより計算した金額（以下この項において「特別価格変動準備金の金額」という。）を有するもの（昭和五十一年改正法附則第十一条第一項又は第二項の規定の適用を受けたものを除く。）の施行日以後に開始する各事業年度（昭和五十二年四月一日前に開始する各事業年度に限る。）における昭和五十一年改正法による改正後の租税特別措置法第五十三条第一項各号の規定の適用については、同項各号の規定により計算した金額は、同項各号の規定にかかわらず、当該金額と、特別価格変動準備金の金額に三十六から当該最初に開始する事業年度開始の日以後当該事業年度終了の日までの期間の月数に相当する数（その数が三十六を超えるときは、三十六）を控除した数を乗じ、これを三十六で除して計算した金額との合計額とする。 suppl-3501-16/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-1 With regard to the application of the provisions of the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1976 Amendment Act in each business year commencing on or after the Effective Date (limited to each business year commencing before April 1, 1977) of a corporation prescribed in Article 53, paragraph (1) of the New Act that, at the end of the business year immediately preceding the business year commencing first on or after the Effective Date, holds, out of the amount of the reserve for price fluctuations under Article 53, paragraph (1) of the Former Act (including Article 12, paragraph (2) of the Supplementary Provisions of the 1973 Amendment Act Before the Amendment), the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to inventory assets prescribed in Article 53, paragraph (1), item (i) of the Former Act (hereinafter referred to as the "amount of the special reserve for price fluctuations" in this paragraph) (excluding a corporation to which the provisions of Article 11, paragraph (1) or (2) of the Supplementary Provisions of the 1976 Amendment Act have been applied), notwithstanding the provisions of the items of that paragraph, the amount calculated under the provisions of the items of that paragraph is to be the total of that amount and the amount calculated by multiplying the amount of the special reserve for price fluctuations by the number obtained by deducting from 36 the number equivalent to the number of months in the period from the first day of that first business year to the end of the business year concerned (or 36, if that number exceeds 36), and dividing the product by 36. machine translation, not official **第二項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-3501-16/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-2 The number of months referred to in the preceding paragraph is calculated in accordance with the calendar, and any fraction of less than one month is counted as one month. machine translation, not official **第三項** 第一項に規定する法人が施行日以後に合併をした場合における同項の特別価格変動準備金の金額の計算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-3501-16/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-3 The calculation of the amount of the special reserve for price fluctuations referred to in paragraph (1) in the case where a corporation prescribed in that paragraph has carried out a merger on or after the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order. machine translation, not official **第四項** 新法第五十五条の規定は、法人の施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人の施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、なお従前の例による。 suppl-3501-16/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-4 The provisions of Article 55 of the New Act apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 旧法第五十七条の六の規定は、同条第一項に規定する法人の昭和五十年四月三十日までに開始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-3501-16/art-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-5 The provisions of Article 57-6 of the Former Act remain in force with regard to corporation tax for business years commencing on or before April 30, 1975 of a corporation prescribed in paragraph (1) of that Article. machine translation, not official **第六項** 旧法第五十七条の六第一項の異常危険準備金を積み立てている法人が昭和五十年五月一日以後に開始する事業年度終了の日において有する同項第二号に規定する異常危険準備金の金額の益金の額への算入については、同条第六項中「当該金額のうち政令で定める金額」とあるのは、「政令で定めるところによりその積み立てた金額」として、同条第二項、第三項及び第五項から第十項までの規定の例による。 suppl-3501-16/art-14/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-6 With regard to the inclusion in gross profit of the amount of the reserve for abnormal risks prescribed in Article 57-6, paragraph (1), item (ii) of the Former Act that a corporation which has set aside the reserve for abnormal risks under paragraph (1) of that Article holds at the end of a business year commencing on or after May 1, 1975, the provisions of paragraphs (2), (3) and (5) through (10) of that Article are to govern, with the phrase "the amount specified by Cabinet Order out of that amount" in paragraph (6) of that Article deemed to be replaced with "the amount that it has set aside pursuant to the provisions of Cabinet Order". machine translation, not official --- ## Cites - suppl-3501-16/art-14/par-1: この項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3501-16/art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-1 - suppl-3501-16/art-14/par-1: 第二項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3511-5/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2 - suppl-3501-16/art-14/par-1: 昭和五十一年改正法附則第十一条第一項 → 租税特別措置法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3511-5/art-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1 - suppl-3501-16/art-14/par-2: 前項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3501-16/art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-1 - suppl-3501-16/art-14/par-3: 第一項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3501-16/art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十四条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-1 - 租税特別措置法 附則第十四条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-2 - 租税特別措置法 附則第十四条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-14/par-3 - 租税特別措置法 附則第二十三条第二項（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-3511-5/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23/par-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-20261007T211206-292, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-293, 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