# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の価格変動準備金に関する経過措置） — address `suppl-3501-16/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6 - 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. --- ### 第六条（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-3501-16/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6 **第一項** 新法第十九条第一項に規定する個人で昭和四十九年十二月三十一日において旧法第十九条第一項（附則第二十三条の規定による改正前の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。以下「改正前の昭和四十八年改正法」という。）附則第四条第二項を含む。）の価格変動準備金の金額のうち旧法第十九条第一項第一号の規定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（以下この条において「特別価格変動準備金の金額」という。）を有するもの（租税特別措置法の一部を改正する法律（昭和五十一年法律第五号。以下「昭和五十一年改正法」という。）附則第四条第一項又は第二項の規定の適用を受けたものを除く。）の昭和五十年分及び昭和五十一年分の所得税に係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十九条第一項の規定の適用については、同項の規定により計算した金額は、同項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の三分の二（昭和五十一年分の所得税にあつては、三分の一）に相当する金額との合計額とする。 suppl-3501-16/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6/par-1 With regard to the application, to income tax for 1975 and 1976 of an individual prescribed in Article 19, paragraph (1) of the New Act who, as of December 31, 1974, holds, out of the amount of the reserve for price fluctuations under Article 19, paragraph (1) of the Former Act (including Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) prior to the amendment by Article 23 of the Supplementary Provisions (hereinafter referred to as the "1973 Amendment Act Before the Amendment")), the amount calculated pursuant to the provisions of Cabinet Order as the portion pertaining to the provisions of Article 19, paragraph (1), item (i) of the Former Act (hereinafter referred to as the "amount of the special reserve for price fluctuations" in this Article) (excluding an individual to whom the provisions of Article 4, paragraph (1) or (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976; hereinafter referred to as the "1976 Amendment Act") have been applied), of the provisions of Article 19, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the 1976 Amendment Act, notwithstanding the provisions of that paragraph, the amount calculated under the provisions of that paragraph is to be the total of that amount and the amount equivalent to two-thirds (or one-third, for income tax for 1976) of the amount of the special reserve for price fluctuations. machine translation, not official --- ## Cites - suppl-3501-16/art-6/par-1: 租税特別措置法の一部を改正する法律（昭和五十一年法律第五号。以下「昭和五十一年改正法」という。）附則第四条第一項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3511-5/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1 - suppl-3501-16/art-6/par-1: 第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3511-5/art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-2 - suppl-3501-16/art-6/par-1: この条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3501-16/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六条第一項（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-3501-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-6/par-1 --- ## 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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07