# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附 則 (Supplementary Provisions)
- 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: 附 則 (Supplementary Provisions) — address `suppl-3511-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5
- Every provision below carries its address and both URLs on the line under it.
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Only the Japanese as published by the government has legal effect; the text
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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.
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## 附 則 昭和五一年三月三一日法律第五号
suppl-3511-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5
### 第一条（施行期日） — Effective Date
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suppl-3511-5/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1
**第一項** この法律は、昭和五十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3511-5/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1
This Act comes into effect on April 1, 1976; provided, however, that the provisions listed in the following items come into effect on the dates listed respectively in those items:
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**一** 第十三条の二第一項第三号及び第二項第一号、第四十五条の三第一項第三号及び第二項第一号、第六十六条第一項第五号並びに第六十六条の三第一項第四号の改正規定並びに同条第二項の改正規定中「中小漁業振興特別措置法第六条第三項」を改める部分並びに第八十一条の改正規定中中小漁業構造改善計画に係る部分 漁業再建整備特別措置法（昭和五十一年法律第四十三号）の施行の日
suppl-3511-5/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-1
the provisions amending Article 13-2, paragraph (1), item (iii) and paragraph (2), item (i), Article 45-3, paragraph (1), item (iii) and paragraph (2), item (i), Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv), the part of the provisions amending paragraph (2) of that Article that amends "Article 6, paragraph (3) of the Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries", and the part of the provisions amending Article 81 that concerns small and medium sized fishery structural improvement plans: the day on which the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976) comes into effect;
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**二** 第十六条の二第一項の改正規定中「中小企業特恵対策臨時措置法（昭和四十六年法律第三十八号）第三条第一項」を改める部分及び同項第一号の改正規定、第五十一条の二第一項の改正規定中「当該認定等に係る中小企業特恵対策臨時措置法第三条第一項」を改める部分及び同項第一号の改正規定、第六十六条第一項及び第六十六条の三第一項の改正規定中一号を加える部分並びに同条第二項の改正規定中「、中小企業事業転換対策臨時措置法第七条第二項」を加える部分 中小企業事業転換対策臨時措置法（昭和五十一年法律第八十四号）の施行の日
suppl-3511-5/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-2
the part of the provisions amending Article 16-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs (Act No. 38 of 1971)" and the provisions amending item (i) of that paragraph, the part of the provisions amending Article 51-2, paragraph (1) that amends "Article 3, paragraph (1) of the Act on Temporary Measures for Small and Medium-Sized Enterprises in Response to Preferential Tariffs pertaining to that certification, etc." and the provisions amending item (i) of that paragraph, the parts of the provisions amending Article 66, paragraph (1) and Article 66-3, paragraph (1) that add one item, and the part of the provisions amending paragraph (2) of that Article that adds ", Article 7, paragraph (2) of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises": the day on which the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises (Act No. 84 of 1976) comes into effect;
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**三** 第二章第三節に一条を加える改正規定 賃金の支払の確保等に関する法律（昭和五十一年法律第三十四号）附則第一条ただし書に規定する日
suppl-3511-5/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-3
the provisions adding one Article to Chapter II, Section 3: the date prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act on Ensuring Wage Payment (Act No. 34 of 1976);
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**四** 第九十条の四及び第九十条の五の改正規定 昭和五十一年五月一日
suppl-3511-5/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-1/par-1/item-4
the provisions amending Articles 90-4 and 90-5: May 1, 1976.
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### 第二条（所得税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3511-5/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和五十一年分以後の所得税について適用し、昭和五十年分以前の所得税については、なお従前の例による。
suppl-3511-5/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for 1976 and subsequent years, and with regard to income tax for 1975 and earlier years, the provisions then in force continue to govern.
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### 第三条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Individuals
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suppl-3511-5/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3
**第一項** 新法第十一条第一項の表の第二号から第十一号までの規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用し、個人が施行日前に取得等をした改正前の租税特別措置法（以下「旧法」という。）第十一条第一項の表の第二号から第十号までに掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3511-5/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-1
The provisions of items (ii) through (xi) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business depreciable assets listed in items (ii) through (x) of the table in Article 11, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に旧法第十二条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。
suppl-3511-5/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-2
With regard to machinery and equipment, etc. for the commercialization of new technology prescribed in Article 12, paragraph (1) of the Former Act for which an individual obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第十二条の二第一項の表の第二号（工業開発地区に係る部分に限る。）及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
suppl-3511-5/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-3
The provisions of Article 12-2, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-2, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
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**第四項** 新法第十二条の三第一項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第一項に規定する機械及び装置をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第十二条の三第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。
suppl-3511-5/art-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-4
The provisions of Article 12-3, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date and provides for use in the individual's business, and in the case where an individual has provided for use in the individual's business machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act that the individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12-3, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth".
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**第五項** 旧法第十三条の二第一項第三号に掲げる場合に該当する個人の漁業再建整備特別措置法の施行の日の属する年の前年以前の各年分の事業所得の金額の計算上必要経費に算入される同号に掲げる漁船の償却費の額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法（昭和五十一年法律第四十三号）の施行の日の前日」として、同条の規定の例による。
suppl-3511-5/art-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-5
With regard to the calculation of the amount of depreciation allowance for fishing vessels listed in Article 13-2, paragraph (1), item (iii) of the Former Act that is included in necessary expenses in calculating the amount of business income for each year up to the year preceding the year that includes the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries (Act No. 43 of 1976)".
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**第六項** 旧中小漁業振興特別措置法（昭和四十二年法律第五十九号）第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第十三条の二第一項第三号に規定する構成員である個人の漁業再建整備特別措置法附則第三項に規定する期間内にその年十二月三十一日が属する年分の所得税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法（昭和四十二年法律第五十九号）第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。
suppl-3511-5/art-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-6
With regard to the application of the provisions of Article 13-2, paragraph (1), item (iii) of the New Act to income tax for a year whose December 31 falls within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, of an individual who is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries (Act No. 59 of 1967) for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act".
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**第七項** 新法第十四条第一項の規定は、個人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3511-5/art-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-7
The provisions of Article 14, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、個人が施行日前に取得又は新築をした旧法第十四条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。
suppl-3511-5/art-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-8
The provisions of Article 14, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3511-5/art-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-9
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第十項** 旧法第十六条の二第一項第二号に掲げる認定中小企業者である個人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。
suppl-3511-5/art-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-10
In the case where an individual who is a certified small and medium sized enterprise listed in Article 16-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern.
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**第十一項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3511-5/art-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-11
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3511-5/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4
**第一項** 昭和五十一年分の所得税については、昭和五十一年十二月三十一日において新法第十九条第一項の規定により計算した金額が次の各号に掲げる金額のうちいずれか少ない金額に満たない場合には、同項の規定にかかわらず、その少ない金額を同項の規定により計算した金額とする。
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
With regard to income tax for 1976, if the amount calculated under the provisions of Article 19, paragraph (1) of the New Act as of December 31, 1976 is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the amount calculated under the provisions of that paragraph:
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**一** 昭和五十年十二月三十一日における価格変動準備金の金額
suppl-3511-5/art-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-1/item-1
the amount of the reserve for price fluctuations as of December 31, 1975;
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**二** 昭和五十一年十二月三十一日において旧法第十九条第一項の規定により計算した金額（昭和五十一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五十年分とみなした場合に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）附則第四条第二項の規定又は附則第二十二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（昭和五十年法律第十六号）附則第六条の規定の適用がある個人については、これらの規定の例により計算した金額）
suppl-3511-5/art-4/par-1/item-2 · 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
the amount calculated under the provisions of Article 19, paragraph (1) of the Former Act as of December 31, 1976 (or, for an individual to whom the provisions of 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) or the provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve for price fluctuations to be included in necessary expenses in calculating the amount of business income for 1976, that year were deemed to be 1975, the amount calculated in accordance with those provisions).
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**第二項** 昭和五十一年分の所得税に係る新法第二十条の二第一項の規定の適用については、同条第一項第一号中「その年の指定期間内」とあるのは「昭和五十一年四月一日から同年十二月三十一日までの期間内」と、「相当する金額」とあるのは「相当する金額と、同年一月一日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三（当該政令で定める業種に属する事業については、千分の六）に相当する金額との合計額」とする。
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
With regard to the application of the provisions of Article 20-2, paragraph (1) of the New Act to income tax for 1976, the phrase "within the designated period of that year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to December 31 of that year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from January 1 to March 31 of that year".
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**第三項** 旧法第二十条の四の規定による沖縄国際海洋博覧会出展準備金を有する個人の昭和五十一年分以前の事業所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3511-5/art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-4/par-3
With regard to the calculation of the amount of business income for 1976 and earlier years of an individual who holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 20-4 of the Former Act, the provisions of that Article remain in force.
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### 第五条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Individuals
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suppl-3511-5/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-5
**第一項** 昭和五十一年分の所得税に係る新法第二十一条第一項の規定の適用については、同項中「当該収入金額の百分の五十五」とあるのは「昭和五十一年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の七十（次項第三号に掲げる取引によるものについては百分の三十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の五十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3511-5/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-5/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act to income tax for 1976, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from January 1, 1976 to March 31 of that year (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 to December 31 of that year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第六条（個人の長期外貨建債権等を有する場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where an Individual Holds Long-Term Foreign Currency Denominated Claims, etc.
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suppl-3511-5/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6
**第一項** 個人が、昭和四十七年から昭和五十一年までの各年において旧法第二十八条の五第一項に規定する準備金を積み立てた場合には、なお従前の例による。
suppl-3511-5/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6/par-1
In the case where an individual has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in any year from 1972 to 1976, the provisions then in force continue to govern.
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**第二項** 昭和四十七年から昭和五十一年までの各年のいずれか一以上の年において旧法第二十八条の五第一項に規定する準備金の積立てを行つた個人が、昭和五十二年又は昭和五十三年において当該準備金を積み立てる場合には、同項中「昭和四十七年四月一日から昭和五十一年三月三十一日までの期間内の日の属する各年」とあるのは、「昭和五十二年又は昭和五十三年」として、同条の規定の例による。
suppl-3511-5/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-6/par-2
In the case where an individual who has set aside a reserve prescribed in Article 28-5, paragraph (1) of the Former Act in one or more of the years from 1972 to 1976 sets aside that reserve in 1977 or 1978, the provisions of that Article are to govern, with the phrase "each year that includes a day within the period from April 1, 1972 to March 31, 1976" in that paragraph deemed to be replaced with "1977 or 1978".
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### 第七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3511-5/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-7
**第一項** 新法第三十七条第一項の規定は、個人が施行日以後に同項に規定する資産の譲渡をする場合について適用し、個人が施行日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
suppl-3511-5/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-7/par-1
The provisions of Article 37, paragraph (1) of the New Act apply in the case where an individual transfers assets prescribed in that paragraph on or after the Effective Date, and in the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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### 第八条（船舶の貸付けに係る国内源泉所得に対する源泉徴収税率の軽減に関する経過措置） — Transitional Measures Concerning Reduction of the Withholding Tax Rate on Domestic Source Income from the Lease of Ships
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suppl-3511-5/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8
**第一項** 昭和五十年四月一日から昭和五十一年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶の貸付けによる対価については、同条中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、同条の規定の例による。
suppl-3511-5/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8/par-1
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1975 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1977" in that Article deemed to be replaced with "March 31, 1976".
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**第二項** 昭和五十一年四月一日から昭和五十二年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶で外国航路に就航することを目的とするものの貸付けによる対価については、同条中「昭和五十年四月一日」とあるのは「昭和五十一年四月一日」と、「船舶」とあるのは「船舶で外国航路に就航することを目的とするもの」として、同条の規定の例による。
suppl-3511-5/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8/par-2
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that are intended to serve on international routes, which a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1976 to March 31, 1977, the provisions of that Article are to govern, with the phrase "April 1, 1975" in that Article deemed to be replaced with "April 1, 1976", and the word "ships" with "ships intended to serve on international routes".
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### 第九条（法人税の特例に関する経過措置の原則） — Principle for Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3511-5/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-9
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3511-5/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-9/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation for Corporations
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suppl-3511-5/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10
**第一項** 新法第四十三条第一項の表の第二号から第十号まで、第十四号及び第十五号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条及び次条第九項において同じ。）をしてその事業の用に供する新法第四十三条第一項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第二号から第九号まで、第十四号及び第十五号に掲げる減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3511-5/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-1
The provisions of items (ii) through (x), (xiv) and (xv) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in Article 43, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article and in paragraph (9) of the following Article) on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business depreciable assets listed in items (ii) through (ix), (xiv) and (xv) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新法第四十三条第一項の表の第十一号から第十三号までの規定は、施行日以後にこれらの号に規定する政令で定められる工事の施行に伴う取得又は建設に係るこれらの号の設備について適用し、施行日前に旧法第四十三条第一項の表の第十号、第十一号及び第十三号に規定する政令で定められた工事の施行に伴う取得又は建設に係るこれらの号の設備については、なお従前の例による。
suppl-3511-5/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-2
The provisions of items (xi) through (xiii) of the table in Article 43, paragraph (1) of the New Act apply to the equipment referred to in those items that is acquired or constructed in conjunction with the execution of construction work specified on or after the Effective Date by Cabinet Order as prescribed in those items, and with regard to the equipment referred to in items (x), (xi) and (xiii) of the table in Article 43, paragraph (1) of the Former Act that was acquired or constructed in conjunction with the execution of construction work specified before the Effective Date by Cabinet Order as prescribed in those items, the provisions then in force continue to govern.
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**第三項** 施行日前に旧法第四十三条第一項の表の第十二号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
suppl-3511-5/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-3
With regard to the equipment referred to in item (xii) of the table in Article 43, paragraph (1) of the Former Act that was acquired or constructed in conjunction with the execution of construction work specified before the Effective Date by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
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**第四項** 法人が施行日前に旧法第四十四条第一項に規定する承認を受けた同項に規定する新技術企業化用機械設備等については、なお従前の例による。
suppl-3511-5/art-10/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-4
With regard to machinery and equipment, etc. for the commercialization of new technology prescribed in Article 44, paragraph (1) of the Former Act for which a corporation obtained the approval prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第四十五条第一項の規定は、法人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十四年三月三十一日までの間に新法第四十五条第一項の表の第二号（工業開発地区に係る部分に限る。）及び第三号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第二号中「四分の一」とあるのは「三分の一」と、「六分の一」とあるのは「五分の一」と、同表の第三号中「三分の一」とあるのは「二分の一」と、「五分の一」とあるのは「四分の一」とする。
suppl-3511-5/art-10/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-5
The provisions of Article 45, paragraph (1) of the New Act apply to industrial machinery, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date and which it provides for use in its business, and in the case where a corporation has provided for use in its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph for which an acquisition, etc. is made during the period from the Effective Date to March 31, 1979 within the districts listed in item (ii) (limited to the part concerning industrial development districts) and item (iii) of the table in that paragraph, the phrase "one-fourth" in item (ii) of that table is deemed to be replaced with "one-third", the phrase "one-sixth" with "one-fifth", the phrase "one-third" in item (iii) of that table with "one-half", and the phrase "one-fifth" with "one-fourth".
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**第六項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置をその事業の用に供した場合については、なお従前の例による。この場合において、施行日から昭和五十三年三月三十一日までの間に取得又は製作がされる新法第四十五条の二第一項に規定する機械及び装置に対する同項の規定の適用については、同項中「六分の一」とあるのは、「五分の一」とする。
suppl-3511-5/art-10/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-6
The provisions of Article 45-2, paragraph (1) of the New Act apply to machinery and equipment prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date and provides for use in its business, and in the case where a corporation has provided for use in its business machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act that it acquired or manufactured before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act to machinery and equipment prescribed in that paragraph that are acquired or manufactured during the period from the Effective Date to March 31, 1978, the phrase "one-sixth" in that paragraph is deemed to be replaced with "one-fifth".
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**第七項** 旧法第四十五条の三第一項第三号に掲げる場合に該当する法人の漁業再建整備特別措置法の施行の日前に終了する事業年度の同号に掲げる漁船の償却限度額の計算については、同号中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法の施行の日の前日」として、同条の規定の例による。
suppl-3511-5/art-10/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-7
With regard to the calculation of the depreciation limit for fishing vessels listed in Article 45-3, paragraph (1), item (iii) of the Former Act for business years ending before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries of a corporation falling under the case listed in that item, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that item deemed to be replaced with "the day before the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries".
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**第八項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第四十五条の三第一項第三号に規定する構成員である法人の漁業再建整備特別措置法附則第三項に規定する期間内に終了する事業年度分の法人税に係る同号の規定の適用については、同号中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは、「旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」とする。
suppl-3511-5/art-10/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-8
With regard to the application of the provisions of Article 45-3, paragraph (1), item (iii) of the New Act to corporation tax for business years ending within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries of a corporation that is a member prescribed in that item of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act, the phrase "that has received the certification under paragraph (1) of Article 5 of that Act pertaining to a small and medium sized fishery structural improvement plan prescribed in that paragraph during the period from April 1, 1976 to March 31, 1978" in that item is deemed to be replaced with "pertaining to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium-Sized Fisheries for which the certification under that paragraph was received and which is deemed under paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries to have received the certification under Article 5, paragraph (1) of that Act".
machine translation, not official
**第九項** 新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
suppl-3511-5/art-10/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-9
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定建築物等について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第二項に規定する店舗等併設住宅の店舗等については、なお従前の例による。
suppl-3511-5/art-10/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-10
The provisions of Article 47, paragraph (2) of the New Act apply to specified buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to stores, etc. of housing with attached stores, etc. prescribed in Article 47, paragraph (2) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3511-5/art-10/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-11
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新法第五十条第一項の規定は、法人が施行日以後に取得（改良を含む。）又は建設をして同項の拡大造林の用に供する同項に規定する構築物について適用し、法人が施行日前に当該取得又は建設をした旧法第五十条第一項に規定する構築物を同項の拡大造林の用に供した場合については、なお従前の例による。
suppl-3511-5/art-10/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-12
The provisions of Article 50, paragraph (1) of the New Act apply to structures prescribed in that paragraph that a corporation acquires (including improves) or constructs on or after the Effective Date and provides for use in the expanded afforestation referred to in that paragraph, and in the case where a corporation has provided for use in the expanded afforestation referred to in Article 50, paragraph (1) of the Former Act structures prescribed in that paragraph that it so acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 旧法第五十一条の二第一項第二号に掲げる認定中小企業者である法人が中小企業事業転換対策臨時措置法の施行の日前に同号に掲げる認定を受けた場合については、なお従前の例による。
suppl-3511-5/art-10/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-13
In the case where a corporation that is a certified small and medium sized enterprise listed in Article 51-2, paragraph (1), item (ii) of the Former Act obtained the certification listed in that item before the date of enforcement of the Act on Temporary Measures for Business Conversion of Small and Medium-Sized Enterprises, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 新法第五十二条の四第四項の規定は、法人が施行日以後に終了する事業年度において同条第一項又は第二項の規定により積み立てた特別償却準備金の益金算入について適用し、法人が施行日前に終了した事業年度において旧法第五十二条の四第一項又は第二項の規定により積み立てた特別償却準備金の益金算入については、なお従前の例による。
suppl-3511-5/art-10/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-14
The provisions of Article 52-4, paragraph (4) of the New Act apply to the inclusion in gross profit of a reserve for special depreciation that a corporation has set aside under the provisions of paragraph (1) or (2) of that Article in a business year ending on or after the Effective Date, and with regard to the inclusion in gross profit of a reserve for special depreciation that a corporation set aside under the provisions of Article 52-4, paragraph (1) or (2) of the Former Act in a business year that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十五項** 新法第五十二条の五の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の五に規定する減価償却資産については、なお従前の例による。
suppl-3511-5/art-10/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-15
The provisions of Article 52-5 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-5 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（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-3511-5/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11
**第一項** 施行日以後最初に開始する事業年度（以下この項において「改正事業年度」という。）の法人税については、改正事業年度終了の日において新法第五十三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に満たない場合には、同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-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
With regard to corporation tax for the business year commencing first on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph), if the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year of the amendment is less than whichever is the lesser of the amounts listed in the following items, notwithstanding the provisions of that paragraph, that lesser amount is to be the total of the amounts calculated under the provisions of the items of that paragraph:
machine translation, not official
**一** 改正事業年度の直前の事業年度終了の日における価格変動準備金の金額（改正事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額）
suppl-3511-5/art-11/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1/item-1
the amount of the reserve for price fluctuations at the end of the business year immediately preceding the business year of the amendment (or, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation);
machine translation, not official
**二** 改正事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（改正事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について改正事業年度を施行日前に開始した事業年度とみなした場合に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）附則第十二条第二項の規定又は附則第二十二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（昭和五十年法律第十六号）附則第十四条第一項から第三項までの規定の適用がある法人については、これらの規定の例により計算した金額）
suppl-3511-5/art-11/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1/item-2
the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of the business year of the amendment (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve limit for the reserve for price fluctuations pertaining to the amount of income for the business year of the amendment, the business year of the amendment were deemed to be a business year that commenced before the Effective Date, the amount calculated in accordance with those provisions).
machine translation, not official
**第二項** 前項の規定の適用を受けた法人の新法第五十三条第一項各号の規定により計算した金額の合計額が当該事業年度の直前の事業年度終了の日における価格変動準備金の金額（当該事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額。第一号において同じ。）を超えることとなる最初の事業年度の直前の事業年度までの各事業年度（昭和五十二年四月一日前に開始する各事業年度に限る。）の法人税については、同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-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
With regard to corporation tax for each business year up to the business year immediately preceding the first business year in which the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act for a corporation to which the provisions of the preceding paragraph have been applied comes to exceed the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year (or, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation; the same applies in item (i)) (limited to each business year commencing before April 1, 1977), notwithstanding the provisions of that paragraph, whichever is the lesser of the amounts listed in the following items is to be the total of the amounts calculated under the provisions of the items of that paragraph:
machine translation, not official
**一** 当該事業年度の直前の事業年度終了の日における価格変動準備金の金額（当該事業年度の直前の事業年度終了の日において新法第五十三条第一項各号の規定により計算した金額の合計額（当該事業年度において合併をした合併法人については、被合併法人から引き継いだ価格変動準備金の金額を加算した金額）が当該事業年度終了の日において同項の規定により計算した金額を超える場合には、当該超える金額を控除した金額）
suppl-3511-5/art-11/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2/item-1
the amount of the reserve for price fluctuations at the end of the business year immediately preceding that business year (or, if the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the New Act at the end of the business year immediately preceding that business year (or, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for price fluctuations taken over from the merged corporation) exceeds the amount calculated under the provisions of that paragraph at the end of that business year, the amount obtained by deducting that excess);
machine translation, not official
**二** 当該事業年度終了の日において旧法第五十三条第一項各号の規定により計算した金額の合計額（当該事業年度の所得の金額に係る価格変動準備金の積立限度額の計算について当該事業年度を施行日前に開始した事業年度とみなした場合に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）附則第十二条第二項の規定又は附則第二十二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（昭和五十年法律第十六号）附則第十四条第一項から第三項までの規定の適用がある法人については、これらの規定の例により計算した金額）
suppl-3511-5/art-11/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2/item-2
the total of the amounts calculated under the provisions of the items of Article 53, paragraph (1) of the Former Act at the end of that business year (or, for a corporation to which the provisions of Article 12, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) or the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975) prior to the amendment by Article 22 of the Supplementary Provisions would apply if, in calculating the reserve limit for the reserve for price fluctuations pertaining to the amount of income for that business year, that business year were deemed to be a business year that commenced before the Effective Date, the amount calculated in accordance with those provisions).
machine translation, not official
**第三項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分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、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（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）の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十一年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十五に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十二に相当する金額との合計額を加算した金額）」とする。
suppl-3511-5/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-3
The provisions of Article 54 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contribution exceeds 100 million yen at the end of a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year that commences before the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 5 of 1976) and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 10/1,000 of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1976 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the product by the number of months in that base year, and the amount equivalent to 9/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the total of the amount equivalent to 15/1,000 of the amount calculated by multiplying the revenue from the transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year, and the amount equivalent to 12/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)".
machine translation, not official
**第四項** 新法第五十五条（同条第二項に係る部分を除く。）及び第五十六条の規定は、法人の施行日以後に取得する新法第五十五条第一項及び第五十六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及び第五十六条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。
suppl-3511-5/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-4
The provisions of Article 55 (excluding the part concerning paragraph (2) of that Article) and Article 56 of the New Act apply to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the New Act that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, except in the case provided for in the following paragraph, the provisions then in force continue to govern.
machine translation, not official
**第五項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第五項各号に掲げる場合に該当することとなつたときについては、同項の規定の例による。この場合において、当該特定株式等に係る同条第一項の表の第三号又は第四号の上欄に掲げる法人が同条第五項第三号イに掲げる場合に該当することとなつたときは、同号イ中「百分の二十五」とあるのは、「百分の四十」とする。
suppl-3511-5/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-5
In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and, on or after the Effective Date, comes to fall under any of the cases listed in the items of Article 55, paragraph (5) of the New Act, the provisions of that paragraph are to govern. In this case, if a corporation listed in the left-hand column of item (iii) or (iv) of the table in paragraph (1) of that Article pertaining to those specified shares, etc. comes to fall under the case listed in paragraph (5), item (iii), (a) of that Article, the phrase "25 percent" in (a) of that item is deemed to be replaced with "40 percent".
machine translation, not official
**第六項** 新法第五十六条の四（同条第三項を除く。）の規定は、施行日以後に新法第四十三条第一項の表の第十一号に規定する政令で定められる工事に係る鉄道設備支出金額（新法第五十六条の四第一項に規定する設備の取得のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十号に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
suppl-3511-5/art-11/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-6
The provisions of Article 56-4 of the New Act (excluding paragraph (3) of that Article) apply to the amount of railway equipment expenditure (meaning the amount paid for the acquisition of the equipment prescribed in Article 56-4, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the New Act, and with regard to that amount of railway equipment expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (x) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第五十六条の五（同条第三項を除く。）の規定は、施行日以後に新法第四十三条第一項の表の第十二号に規定する政令で定められる工事に係る発電設備支出金額（新法第五十六条の五第一項に規定する発電設備の取得のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3511-5/art-11/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-7
The provisions of Article 56-5 of the New Act (excluding paragraph (3) of that Article) apply to power generation facility expenditure (meaning the amount paid for the acquisition of the power generation facilities prescribed in Article 56-5, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xii) of the table in Article 43, paragraph (1) of the New Act, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xi) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新法第五十六条の六（同条第四項を除く。）の規定は、施行日以後に新法第四十三条第一項の表の第十三号に規定する政令で定められる工事に係る特定供給設備支出金額（新法第五十六条の六第一項に規定する特定供給設備の取得のために支出する金額をいう。）について適用し、施行日前に旧法第四十三条第一項の表の第十三号に規定する政令で定められた工事に係る当該特定供給設備支出金額については、なお従前の例による。
suppl-3511-5/art-11/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-8
The provisions of Article 56-6 of the New Act (excluding paragraph (4) of that Article) apply to specified supply facility expenditure (meaning the amount paid for the acquisition of the specified supply facilities prescribed in Article 56-6, paragraph (1) of the New Act) pertaining to construction work specified on or after the Effective Date by Cabinet Order as prescribed in item (xiii) of the table in Article 43, paragraph (1) of the New Act, and with regard to that specified supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order as prescribed in item (xiii) of the table in Article 43, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第九項** 新法第五十六条の四第三項、第五十六条の五第三項又は第五十六条の六第四項の規定は、法人が施行日以後に終了する事業年度において取得等をしてその事業の用に供する新法第四十三条第一項の表の第十一号から第十三号までに掲げる設備に係る償却準備金（新法第五十六条の四第一項の特定鉄道工事償却準備金、新法第五十六条の五第一項の原子力発電工事償却準備金及び新法第五十六条の六第一項の特定ガス導管工事償却準備金をいう。）の益金算入について適用し、法人が施行日前に終了した事業年度において取得等をし、その事業の用に供した当該設備に係る当該償却準備金の益金算入については、なお従前の例による。
suppl-3511-5/art-11/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-9
The provisions of Article 56-4, paragraph (3), Article 56-5, paragraph (3) or Article 56-6, paragraph (4) of the New Act apply to the inclusion in gross profit of a depreciation reserve (meaning the reserve for specified railway construction depreciation under Article 56-4, paragraph (1) of the New Act, the reserve for nuclear power generation construction depreciation under Article 56-5, paragraph (1) of the New Act and the reserve for specified gas pipeline construction depreciation under Article 56-6, paragraph (1) of the New Act) pertaining to the equipment listed in items (xi) through (xiii) of the table in Article 43, paragraph (1) of the New Act for which a corporation makes an acquisition, etc. and which it provides for use in its business in a business year ending on or after the Effective Date, and with regard to the inclusion in gross profit of that depreciation reserve pertaining to that equipment for which a corporation made an acquisition, etc. and which it provided for use in its business in a business year that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第五十六条の八の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分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、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同条第一項第一号中「当該事業年度の指定期間内」とあるのは「昭和五十一年四月一日から当該事業年度終了の日までの期間内」と、「相当する金額」とあるのは「相当する金額と、当該事業年度開始の日から同年三月三十一日までの期間内における当該政令で定める金額の千分の三（当該政令で定める業種に属する事業については、千分の六）に相当する金額との合計額」とする。
suppl-3511-5/art-11/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-10
The provisions of Article 56-8 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that commenced before the Effective Date and ends on or after the Effective Date, the phrase "within the designated period of that business year" in paragraph (1), item (i) of that Article is deemed to be replaced with "within the period from April 1, 1976 to the end of that business year", and the phrase "amount equivalent to" with "total of the amount equivalent to that and the amount equivalent to 3/1,000 (or 6/1,000, for a business belonging to the type of business specified by that Cabinet Order) of the amount specified by that Cabinet Order within the period from the first day of that business year to March 31 of that year".
machine translation, not official
**第十一項** 新法第五十六条の十一第一項に規定する法人の昭和五十一年四月一日から昭和五十五年三月三十一日までの間に開始する事業年度分の所得に対する法人税については、次の表の上欄に掲げる事業年度の区分に応じ、同項第一号に掲げる百分の二十五の割合は同表の中欄に掲げる割合とし、同項第二号に掲げる百分の十の割合は同表の下欄に掲げる割合とする。
昭和五十一年四月一日から昭和五十二年三月三十一日までの間に開始する事業年度 百分の五十 百分の二十
昭和五十二年四月一日から昭和五十三年三月三十一日までの間に開始する事業年度 百分の四十五 百分の十八
昭和五十三年四月一日から昭和五十四年三月三十一日までの間に開始する事業年度 百分の四十 百分の十六
昭和五十四年四月一日から昭和五十五年三月三十一日までの間に開始する事業年度 百分の三十五 百分の十四
suppl-3511-5/art-11/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-11
With regard to corporation tax on income for business years commencing during the period from April 1, 1976 to March 31, 1980 of a corporation prescribed in Article 56-11, paragraph (1) of the New Act, according to the category of business year listed in the left-hand column of the following table, the rate of 25 percent listed in item (i) of that paragraph is to be the rate listed in the middle column of that table, and the rate of 10 percent listed in item (ii) of that paragraph is to be the rate listed in the right-hand column of that table.
Business years commencing during the period from April 1, 1976 to March 31, 1977 50 percent 20 percent
Business years commencing during the period from April 1, 1977 to March 31, 1978 45 percent 18 percent
Business years commencing during the period from April 1, 1978 to March 31, 1979 40 percent 16 percent
Business years commencing during the period from April 1, 1979 to March 31, 1980 35 percent 14 percent
machine translation, not official
**第十二項** 旧法第五十六条の十二の規定による沖縄国際海洋博覧会出展準備金を有する法人の昭和五十一年七月十八日を含む事業年度以前の事業年度の所得の金額の計算については、同条の規定は、なおその効力を有する。
suppl-3511-5/art-11/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-12
With regard to the calculation of the amount of income for business years up to and including the business year that includes July 18, 1976 of a corporation that holds a reserve for exhibiting at the Okinawa International Ocean Exposition under the provisions of Article 56-12 of the Former Act, the provisions of that Article remain in force.
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### 第十二条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Income from Overseas Transactions Involving Technology, etc. by Corporations
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suppl-3511-5/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-12
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了する事業年度分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、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において新法第五十八条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の五十五」とあるのは「当該事業年度開始の日から昭和五十一年三月三十一日までの期間内の当該収入金額の百分の七十（次項第三号に掲げる取引によるものについては百分の三十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の五十五」と、「金額の合計額」とあるのは「金額との合計額」とする。
suppl-3511-5/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-12/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of corporations ending on or after the Effective Date, and with regard to corporation tax on income for business years of corporations ending before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 58, paragraph (1) of the New Act in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year that commenced before the Effective Date and ends on or after the Effective Date, the phrase "55 percent of that revenue" in that paragraph is deemed to be replaced with "70 percent of that revenue within the period from the first day of that business year to March 31, 1976 (or 30 percent for revenue from the transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from the transactions listed in item (iv) of that paragraph) and the amount equivalent to 55 percent of that revenue within the period from April 1 of that year to the end of that business year", and the phrase "the total of the amounts equivalent to" with "the total of the amount equivalent to".
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### 第十三条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3511-5/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-13
**第一項** 新法第六十五条の三及び第六十五条の四の規定は、法人が昭和五十一年一月一日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の三及び第六十五条の四の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3511-5/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-13/par-1
The provisions of Articles 65-3 and 65-4 of the New Act apply to corporation tax on transfers of assets falling under those provisions that a corporation carries out on or after January 1, 1976, and with regard to corporation tax on transfers of assets falling under the provisions of Articles 65-3 and 65-4 of the Former Act that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十五条の七の規定は、法人が施行日以後に行う同条の規定に該当する資産の譲渡に係る法人税について適用し、法人が施行日前に行つた旧法第六十五条の七の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3511-5/art-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-13/par-2
The provisions of Article 65-7 of the New Act apply to corporation tax on transfers of assets falling under the provisions of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on transfers of assets falling under the provisions of Article 65-7 of the Former Act that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
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### 第十四条（合併の場合の清算所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income, etc. in the Case of a Merger
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suppl-3511-5/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14
**第一項** 旧法第六十六条第一項第一号及び第六十六条の三第一項第一号に規定する事業を営む法人が昭和五十一年三月三十一日以前にこれらの規定に規定する承認を受けた場合には、これらの規定中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、これらの規定の例による。
suppl-3511-5/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-1
In the case where a corporation engaged in the business prescribed in Article 66, paragraph (1), item (i) and Article 66-3, paragraph (1), item (i) of the Former Act obtained the approval prescribed in those provisions on or before March 31, 1976, those provisions are to govern, with the phrase "March 31, 1977" in those provisions deemed to be replaced with "March 31, 1976".
machine translation, not official
**第二項** 旧法第六十六条第一項第一号及び第六十六条の三第一項第一号に規定する事業を営む法人のうち政令で定めるものが昭和五十一年四月一日から昭和五十三年三月三十一日までの間にこれらの規定に規定する承認を受けた場合には、これらの規定中「事業を営む法人」とあるのは「事業を営む法人のうち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。）附則第十四条第二項に規定する政令で定めるもの」と、「昭和五十二年三月三十一日」とあるのは「昭和五十三年三月三十一日」として、これらの規定の例による。
suppl-3511-5/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-2
In the case where a corporation specified by Cabinet Order out of the corporations engaged in the business prescribed in Article 66, paragraph (1), item (i) and Article 66-3, paragraph (1), item (i) of the Former Act obtains the approval prescribed in those provisions during the period from April 1, 1976 to March 31, 1978, those provisions are to govern, with the phrase "corporation engaged in the business" in those provisions deemed to be replaced with "corporation specified by Cabinet Order prescribed in Article 14, paragraph (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 Amending Act") out of the corporations engaged in the business", and the phrase "March 31, 1977" with "March 31, 1978".
machine translation, not official
**第三項** 旧法第六十六条第一項第五号及び第六十六条の三第一項第四号に規定する中小漁業者に該当する法人が昭和四十七年四月一日から漁業再建整備特別措置法の施行の日の前日までの間にこれらの規定に規定する認定を受けた場合には、これらの規定中「昭和五十一年三月三十一日」とあるのは、「漁業再建整備特別措置法の施行の日の前日」として、これらの規定の例による。
suppl-3511-5/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-3
In the case where a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv) of the Former Act obtained the certification prescribed in those provisions during the period from April 1, 1972 to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, those provisions are to govern, with the phrase "March 31, 1976" in those provisions deemed to be replaced with "the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries".
machine translation, not official
**第四項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る同項に規定する漁業協同組合等の新法第六十六条第一項第五号に規定する構成員である法人が漁業再建整備特別措置法附則第三項に規定する期間内に同法第十条第一項又は第二項の認定を受けた場合における新法第六十六条第一項第五号及び第六十六条の三第一項第四号の規定の適用については、これらの規定中「昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた」とあるのは「旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で、漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の認定を受けたものとみなされたものに係る」と、「当該認定」とあるのは「旧中小漁業振興特別措置法第四条の二第一項の認定」とする。
suppl-3511-5/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-4
With regard to the application of the provisions of Article 66, paragraph (1), item (v) and Article 66-3, paragraph (1), item (iv) of the New Act in the case where a corporation that is a member prescribed in Article 66, paragraph (1), item (v) of the New Act of a fishery cooperative, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries relating to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed to have obtained the certification under Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries pursuant to the provisions of paragraph (3) of the Supplementary Provisions of that Act, obtains the certification under Article 10, paragraph (1) or (2) of that Act within the period prescribed in paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, the phrase "relating to the certification under Article 5, paragraph (1) of that Act obtained during the period from April 1, 1976 to March 31, 1978 for a small and medium sized fishery structural improvement plan prescribed in that paragraph" in those provisions is deemed to be replaced with "relating to a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed to have obtained the certification under Article 5, paragraph (1) of that Act pursuant to the provisions of paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries", and the phrase "that certification" with "the certification under Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries".
machine translation, not official
### 第十五条（通貨調整前に取得した長期外貨建債権等を期末為替相場で換算しなかつた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where Long-Term Foreign Currency Denominated Claims, etc. Acquired before the Currency Adjustment Were Not Converted at the Exchange Rate at the End of the Period
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suppl-3511-5/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15
**第一項** 旧法第六十八条第一項の規定の適用を受けた法人の同条第三項に規定する欠損金額又は同条第四項に規定する繰越控除残額については、なお従前の例による。
suppl-3511-5/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-15/par-1
With regard to the amount of loss prescribed in paragraph (3) of Article 68 of the Former Act or the remaining balance of the deduction for carryover prescribed in paragraph (4) of that Article of a corporation to which the provisions of paragraph (1) of that Article were applied, the provisions then in force continue to govern.
machine translation, not official
### 第十六条（長期外貨建債権等を有する場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Holding Long-Term Foreign Currency Denominated Claims, etc.
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suppl-3511-5/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-16
**第一項** 昭和四十七年四月一日から昭和五十一年三月三十一日までの期間内の日を含む各事業年度のいずれか一以上の事業年度において旧法第六十八条の二第一項に規定する準備金の積立てを行つた法人が、昭和五十一年四月一日以後に開始する事業年度において当該準備金を積み立てる場合には、同項中「昭和五十一年三月三十一日」とあるのは、「昭和五十三年三月三十一日」として、同条の規定の例による。
suppl-3511-5/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-16/par-1
In the case where a corporation that accumulated the reserve prescribed in Article 68-2, paragraph (1) of the Former Act in any one or more of the business years each of which includes a day within the period from April 1, 1972 to March 31, 1976 accumulates that reserve in a business year commencing on or after April 1, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1976" in that paragraph deemed to be replaced with "March 31, 1978".
machine translation, not official
### 第十七条（認定中小企業者等の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund by Carryback of Losses of Certified Small and Medium Sized Enterprises, etc.
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suppl-3511-5/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-17
**第一項** 旧法第六十八条の三に規定する法人の昭和四十八年二月十四日を含む事業年度から当該事業年度開始の日以後二年を経過する日を含む事業年度までの各事業年度において生じた同条に規定する欠損金額については、なお従前の例による。
suppl-3511-5/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-17/par-1
With regard to the amount of loss prescribed in Article 68-3 of the Former Act incurred in each business year, from the business year that includes February 14, 1973 to the business year that includes the day on which two years have elapsed from the date of commencement of that business year, of a corporation prescribed in that Article, the provisions then in force continue to govern.
machine translation, not official
### 第十八条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3511-5/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18
**第一項** 日本勤労者住宅協会が昭和五十一年三月三十一日以前に新築した住宅用の家屋で旧法第七十四条の二の規定に該当するものの所有権の保存の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-1
With regard to registration and license tax on the registration of preservation of ownership of a house for residential use that the Japan Workers' Housing Association newly built on or before March 31, 1976 and that falls under the provisions of Article 74-2 of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第七十五条の規定は、年金福祉事業団が施行日以後に受ける同条に規定する登記に係る登録免許税について適用し、施行日前に受けた当該登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-2
The provisions of Article 75 of the New Act apply to registration and license tax on the registration prescribed in that Article that the Pension Welfare Service Public Corporation receives on or after the Effective Date, and with regard to registration and license tax on that registration received before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第七十五条の二に規定する公的医療機関の開設者又は社会福祉法人が昭和五十一年三月三十一日以前に新築し、又は取得した同条の規定に該当する家屋の所有権の保存又は移転の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-3
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house falling under the provisions of Article 75-2 of the Former Act that a founder of a public medical institution or a social welfare corporation prescribed in that Article newly built or acquired on or before March 31, 1976, the provisions then in force continue to govern.
machine translation, not official
**第四項** 昭和五十一年三月三十一日以前に国から売渡し又は譲与を受けた土地で旧法第七十六条の規定に該当するものの所有権の保存又は移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「登記については」とあるのは「登記については、大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内（一年以内に登記ができないことにつき政令で定めるやむを得ない事情がある場合には、政令で定める期間内。以下この条において同じ。）に登記を受けるものに限り」と、同条第二項中「登記を」とあるのは「登記で大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内に受けるものについては、当該登記を」とする。
suppl-3511-5/art-18/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-4
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land that was sold or transferred without compensation by the State on or before March 31, 1976 and that falls under the provisions of Article 76 of the Former Act, the provisions of that Article remain in force. In this case, the phrase "for registration" in paragraph (1) of that Article is deemed to be replaced with "for registration, limited to registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amendment Act (or, if there are unavoidable circumstances specified by Cabinet Order due to which registration cannot be made within one year, within the period specified by Cabinet Order; the same applies hereinafter in this Article)", and the phrase "registration" in paragraph (2) of that Article with "for registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amendment Act, that registration".
machine translation, not official
**第五項** 新法第七十七条の四の規定は、施行日以後に取得する同条第一項に規定する農用地等の所有権の移転の登記に係る登録免許税について適用し、施行日前に取得した当該農用地等の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-5
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of agricultural land, etc. prescribed in paragraph (1) of that Article that is acquired on or after the Effective Date, and with regard to registration and license tax on the registration of transfer of ownership of such agricultural land, etc. acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 昭和五十一年三月三十一日以前に旧法第七十七条の六に規定する農林漁業者又は旧法第七十七条の七に規定する農林漁業者若しくは団体に対して行われたこれらの規定に該当する貸付けに係る債権を担保するために受ける抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-6
With regard to registration and license tax on the registration of creation of a mortgage received in order to secure claims relating to loans falling under the provisions of Article 77-6 or 77-7 of the Former Act that were made on or before March 31, 1976 to a person engaged in agriculture, forestry or fisheries prescribed in Article 77-6 of the Former Act, or to a person engaged in agriculture, forestry or fisheries or an organization prescribed in Article 77-7 of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第七項** 昭和五十一年三月三十一日以前に行われた交換により取得した林野で旧法第七十八条の規定に該当するものの所有権の移転の登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「所有権の移転の登記」とあるのは、「所有権の移転の登記で昭和五十一年改正法の施行の日以後一年以内に登記を受けるもの」とする。
suppl-3511-5/art-18/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-7
With regard to registration and license tax on the registration of transfer of ownership of forest land acquired through an exchange carried out on or before March 31, 1976 that falls under the provisions of Article 78 of the Former Act, the provisions of that Article remain in force. In this case, the phrase "registration of transfer of ownership" in that Article is deemed to be replaced with "registration of transfer of ownership received within one year from the date of enforcement of the 1976 Amending Act".
machine translation, not official
**第八項** 昭和四十七年四月一日から漁業再建整備特別措置法の施行の日の前日までの間にされた中小漁業振興特別措置法第六条第二項の規定による認定に係る旧法第八十一条各号に掲げる事項についての登記で当該認定があつた日から一年以内に受けるものに係る登録免許税については、同条中「昭和五十一年三月三十一日までの間に同項」とあるのは、「漁業再建整備特別措置法の施行の日の前日までの間に同項」として、同条の規定の例による。
suppl-3511-5/art-18/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-8
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to certification under the provisions of Article 6, paragraph (2) of the Act on Special Measures for the Promotion of Small and Medium Sized Fisheries given during the period from April 1, 1972 to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, where that registration is received within one year from the date of that certification, the provisions of that Article are to govern, with the phrase "during the period up to March 31, 1976 under that paragraph" in that Article deemed to be replaced with "during the period up to the day preceding the date of enforcement of the Act on Special Measures for the Reconstruction and Improvement of Fisheries under that paragraph".
machine translation, not official
**第九項** 旧中小漁業振興特別措置法第四条の二第一項の認定を受けた同項に規定する中小漁業構造改善計画で漁業再建整備特別措置法附則第三項の規定により同法第五条第一項の規定による認定を受けた同項に規定する中小漁業構造改善計画とみなされるものについて同法附則第三項に規定する期間内にされた同法第十条第一項の規定による認定に係る新法第八十一条各号に掲げる事項についての登記に係る登録免許税に対する同条の規定の適用については、同条中「第五条第一項に規定する中小漁業構造改善計画で昭和五十一年四月一日から昭和五十三年三月三十一日までの間に同項の規定により認定されたもの」とあるのは「附則第三項の規定により同法第五条第一項の規定による認定を受けた同項に規定する中小漁業構造改善計画とみなされた旧中小漁業振興特別措置法第四条の二第一項の規定による認定を受けている同項に規定する中小漁業構造改善計画」と、「その認定された日」とあるのは「同項の規定による認定を受けた日」とする。
suppl-3511-5/art-18/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-9
With regard to the application of the provisions of Article 81 of the New Act to registration and license tax on registration of the matters listed in the items of that Article relating to certification under the provisions of Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Improvement of Fisheries given, within the period prescribed in paragraph (3) of the Supplementary Provisions of that Act, for a small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which obtained the certification under that paragraph and which is deemed, pursuant to the provisions of paragraph (3) of the Supplementary Provisions of the Act on Special Measures for the Reconstruction and Improvement of Fisheries, to be a small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) of that Act that has obtained certification under the provisions of that paragraph, the phrase "small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) that was certified pursuant to the provisions of that paragraph during the period from April 1, 1976 to March 31, 1978" in that Article is deemed to be replaced with "small and medium sized fishery structural improvement plan prescribed in Article 4-2, paragraph (1) of the former Act on Special Measures for the Promotion of Small and Medium Sized Fisheries which has obtained certification under the provisions of that paragraph and which has been deemed, pursuant to the provisions of paragraph (3) of the Supplementary Provisions, to be a small and medium sized fishery structural improvement plan prescribed in Article 5, paragraph (1) of that Act that has obtained certification under the provisions of that paragraph", and the phrase "the date on which it was certified" with "the date on which it obtained certification under the provisions of that paragraph".
machine translation, not official
**第十項** 昭和五十一年三月三十一日以前にされた特定電子工業及び特定機械工業振興臨時措置法（昭和四十六年法律第十七号）第十四条第一項の規定による承認に係る旧法第八十一条各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、同条中「昭和五十二年三月三十一日までの間にされた」とあるのは、「昭和五十一年三月三十一日までの間にされた」として、同条の規定の例による。
suppl-3511-5/art-18/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-10
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to approval under the provisions of Article 14, paragraph (1) of the Act on Temporary Measures for the Promotion of Specified Electronic Industries and Specified Machinery Industries (Act No. 17 of 1971) given on or before March 31, 1976, where that registration is received within one year from the date of that approval, the provisions of that Article are to govern, with the phrase "given during the period up to March 31, 1977" in that Article deemed to be replaced with "given during the period up to March 31, 1976".
machine translation, not official
**第十一項** 昭和五十一年四月一日から昭和五十三年三月三十一日までの間にされた前項の承認（附則第十四条第二項に規定する政令で定める法人が受けたものに限る。）に係る旧法第八十一条各号に掲げる事項についての登記で当該承認があつた日から一年以内に受けるものに係る登録免許税については、同条中「（昭和四十六年四月一日から昭和五十二年三月三十一日まで」とあるのは、「（昭和五十一年改正法附則第十四条第二項に規定する政令で定める法人が受けたものであり、かつ、昭和五十一年四月一日から昭和五十三年三月三十一日まで」として、同条の規定の例による。
suppl-3511-5/art-18/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-11
With regard to registration and license tax on registration of the matters listed in the items of Article 81 of the Former Act relating to the approval referred to in the preceding paragraph given during the period from April 1, 1976 to March 31, 1978 (limited to approval obtained by a corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions), where that registration is received within one year from the date of that approval, the provisions of that Article are to govern, with the phrase "(during the period from April 1, 1971 to March 31, 1977" in that Article deemed to be replaced with "(obtained by a corporation specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the 1976 Amending Act, and during the period from April 1, 1976 to March 31, 1978".
machine translation, not official
**第十二項** 電源開発株式会社が昭和五十一年三月三十一日以前に行つた資本の増加及び同日以前に取得した旧法第八十二条第二号に規定する権利の保存、設定又は移転について受ける登記に係る登録免許税については、同条の規定は、なおその効力を有する。この場合において、同条中「その登記」とあるのは、「その登記（第二号に掲げる事項についての登記にあつては、大蔵省令で定めるところにより昭和五十一年改正法の施行の日以後一年以内に受けるものに限る。）」とする。
suppl-3511-5/art-18/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-12
With regard to registration and license tax on registration received by the Electric Power Development Co., Ltd. for an increase in capital it carried out on or before March 31, 1976 and for the preservation, creation or transfer of rights prescribed in Article 82, item (ii) of the Former Act that it acquired on or before that date, the provisions of that Article remain in force. In this case, the phrase "that registration" in that Article is deemed to be replaced with "that registration (for registration of the matters listed in item (ii), limited to registration received, as provided by Order of the Ministry of Finance, within one year from the date of enforcement of the 1976 Amending Act)".
machine translation, not official
**第十三項** 日本航空株式会社、日本航空機製造株式会社、東北開発株式会社、日本自動車ターミナル株式会社又は沖縄電力株式会社が昭和五十一年三月三十一日以前に行つた旧法第八十四条の資本の増加について受ける登記に係る登録免許税については、なお従前の例による。
suppl-3511-5/art-18/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-13
With regard to registration and license tax on registration received by Japan Air Lines Co., Ltd., Nihon Aircraft Manufacturing Corporation, Tohoku Development Corporation, Japan Motor Terminal Co., Ltd. or the Okinawa Electric Power Company, Inc. for an increase in capital under Article 84 of the Former Act carried out on or before March 31, 1976, the provisions then in force continue to govern.
machine translation, not official
### 第十九条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
caption: machine translation, not official
suppl-3511-5/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19
**第一項** 次の表の上欄に掲げる法律又は条約の規定により揮発油税及び地方道路税の免除を受けて昭和五十一年七月一日前に揮発油の製造場から移出され、又は保税地域から引き取られた揮発油について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における揮発油税及び地方道路税の税額については、新法第八十九条第二項の規定を適用する。
免除の規定 追徴の規定
揮発油税法（昭和三十二年法律第五十五号）第十四条の二第一項 同法第十四条の二第七項
揮発油税法第十六条の四第一項 同法第十六条の四第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第三項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
租税特別措置法第九十条の二第一項 同法第九十条の二第二項において準用する揮発油税法第十四条の二第七項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3511-5/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-1
With regard to the amount of gasoline tax and local road tax in the case where gasoline that was shipped from a gasoline manufacturing site or taken out of a bonded area before July 1, 1976 under an exemption from gasoline tax and local road tax pursuant to the provisions of a law or treaty listed in the left-hand column of the following table has come to fall under the provisions of a law listed in the right-hand column of that table on or after that date, the provisions of Article 89, paragraph (2) of the New Act apply.
Provisions on exemption Provisions on additional collection
Article 14-2, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957) Article 14-2, paragraph (7) of that Act
Article 16-4, paragraph (1) of the Gasoline Tax Act Article 16-4, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (3) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-2, paragraph (1) of the Act on Special Measures Concerning Taxation Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of that Act
Article 10, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 10, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan") Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
Article VI of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon Enforcement of the "Mutual Defense Assistance Agreement between Japan and the United States of America" (Act No. 112 of 1954)
machine translation, not official
**第二項** 昭和五十一年七月一日前に揮発油の製造場から移出された揮発油で、揮発油税法第十四条第三項（同法第十五条第三項及び第十六条の三第三項並びに租税特別措置法第九十条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までに揮発油税法第十四条第三項に規定する書類が提出されなかつた場合における当該揮発油に係る揮発油税及び地方道路税の税額については、新法第八十九条第二項の規定を適用する。
suppl-3511-5/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-2
With regard to the amount of gasoline tax and local road tax on gasoline that was shipped from a gasoline manufacturing site before July 1, 1976 and that is subject to a notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the time limit pertaining to that notification or approval arrives on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act have not been submitted by that time limit, the provisions of Article 89, paragraph (2) of the New Act apply.
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**第三項** 昭和五十一年七月一日において、揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で揮発油（揮発油税法第十六条第一項又は第十六条の二第一項の規定の適用を受けるものを除く。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、同日に当該揮発油をその製造場から移出したものとみなして、一キロリットルにつき、七千三百円の揮発油税及び千三百円の地方道路税を課する。
suppl-3511-5/art-19/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
If, on July 1, 1976, there is a gasoline manufacturer or seller that possesses gasoline (excluding gasoline to which the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act apply) at a place other than a gasoline manufacturing site or a bonded area (excluding a place within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if it is possessed at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, that person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer and is deemed to have shipped that gasoline from its manufacturing site on that date, and gasoline tax of 7,300 yen and local road tax of 1,300 yen per kiloliter are imposed.
machine translation, not official
**第四項** 前項の場合においては、税務署長は、揮発油税にあわせて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にある揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和五十一年八月から十二月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
suppl-3511-5/art-19/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-4
In the case referred to in the preceding paragraph, the district director is to collect local road tax together with gasoline tax. In this case, the district director is to aggregate the amount of gasoline tax and the amount of local road tax on gasoline at the storage places of the same person located within the district under the district director's jurisdiction, and is to collect gasoline tax and local road tax of that aggregated amount in equal installments in each month from August to December 1976, with the last day of each month as the due date for payment.
machine translation, not official
**第五項** 第三項の規定による揮発油税及び地方道路税については、地方道路税法第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「八十六分の十三」と、「二百八十七分の二百四十三」とあるのは「八十六分の七十三」として、これらの規定を適用する。
suppl-3511-5/art-19/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-5
With regard to the gasoline tax and local road tax under the provisions of paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply with the phrase "44/287" in those provisions deemed to be replaced with "13/86", and the phrase "243/287" with "73/86".
machine translation, not official
**第六項** 第三項に規定する者は、同項の規定に該当する揮発油の貯蔵場所並びに当該場所ごとの当該揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）を記載した申告書を、昭和五十一年七月一日から一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3511-5/art-19/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-6
The person prescribed in paragraph (3) must submit a return stating the storage places of gasoline falling under the provisions of that paragraph and, for each of those places, the quantity of that gasoline possessed and the tax basis quantity (meaning the quantity obtained by deducting, from that quantity possessed, the quantity deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act), to the district director with jurisdiction over the place where the storage places are located, within one month from July 1, 1976.
machine translation, not official
**第七項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該揮発油が第三項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該揮発油のもどし入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、当該揮発油につき当該揮発油の製造者が納付した、又は納付すべき揮発油税額及び地方道路税額（第二号に該当する場合には、同号に規定する他の揮発油の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額及び地方道路税額）にあわせて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
suppl-3511-5/art-19/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7
In the cases listed in the following items, if the gasoline manufacturer listed in each of those items has obtained, as provided by Cabinet Order, the confirmation of the district director with jurisdiction over the location of the gasoline manufacturing site into which that gasoline was returned or brought that the amount of gasoline tax and the amount of local road tax under the provisions of paragraph (3) have been collected or are to be collected on that gasoline, that amount of gasoline tax and amount of local road tax is to be deducted from the amount of gasoline tax and the amount of local road tax payable by that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax paid or to be paid by that gasoline manufacturer on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax paid or to be paid upon shipment from the other gasoline manufacturing site prescribed in that item, or paid or to be paid, or collected or to be collected, upon taking out of a bonded area), in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act:
machine translation, not official
**一** 揮発油の製造者がその製造場から移出した揮発油で、第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場にもどし入れられた場合 同項の規定の適用がないものとした場合における当該揮発油の製造者
suppl-3511-5/art-19/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-1
where gasoline that a gasoline manufacturer shipped from its manufacturing site and on which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3) has been returned to that manufacturing site: the gasoline manufacturer of that gasoline, on the assumption that the provisions of that paragraph did not apply;
machine translation, not official
**二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られた揮発油で第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該揮発油をその移入した製造場から更に移出した場合 当該揮発油の製造者
suppl-3511-5/art-19/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-2
where, except in the case falling under the preceding item, a gasoline manufacturer has brought into a gasoline manufacturing site gasoline that was shipped from another gasoline manufacturing site or taken out of a bonded area and on which the amount of gasoline tax and the amount of local road tax have been collected or are to be collected pursuant to the provisions of paragraph (3), and has further shipped that gasoline from the manufacturing site into which it was brought: that gasoline manufacturer.
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### 第二十条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
caption: machine translation, not official
suppl-3511-5/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-20
**第一項** 昭和五十一年五月一日前に課した、又は課すべきであつた自動車重量税については、なお従前の例による。
suppl-3511-5/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-20/par-1
With regard to motor vehicle tonnage tax imposed, or that should have been imposed, before May 1, 1976, the provisions then in force continue to govern.
machine translation, not official
### 第二十三条（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） — Transitional Measures Attendant upon the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3511-5/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和五十年改正法」という。）附則第六条の規定は、昭和五十一年分の所得税について適用し、昭和五十年分の所得税については、なお従前の例による。
suppl-3511-5/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23/par-1
The provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1975 Amendment Act as Amended" in the following paragraph) apply to income tax for 1976, and with regard to income tax for 1975, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の昭和五十年改正法附則第十四条第一項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した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。
suppl-3511-5/art-23/par-2 · 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
The provisions of Article 14, paragraph (1) of the Supplementary Provisions of the 1975 Amendment Act as Amended apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
---
## Cites
- suppl-3511-5/art-3/par-1: この条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-3511-5/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3
- suppl-3511-5/art-3/par-9: 新法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1
- suppl-3511-5/art-4/par-1/item-2: 算について同年分を昭和五十年分とみなした場合に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）附則第四条第二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-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-3511-5/art-10/par-1: 次条第九項 → 租税特別措置法 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-3511-5/art-11/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-9
- suppl-3511-5/art-10/par-1: この条 → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-3511-5/art-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10
- suppl-3511-5/art-11/par-1: この項 → 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-3511-5/art-11/par-1/item-2: 度を施行日前に開始した事業年度とみなした場合に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）附則第十二条第二項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3481-16/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2
- suppl-3511-5/art-11/par-2: 第一号 → 租税特別措置法 附則第十一条第二項第一号 (Supplementary Provisions, Article 11, paragraph (2), item (i)), suppl-3511-5/art-11/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2/item-1
- suppl-3511-5/art-11/par-2: 前項 → 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-3511-5/art-11/par-2/item-2: 度を施行日前に開始した事業年度とみなした場合に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）附則第十二条第二項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3481-16/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3481-16/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-12/par-2
- suppl-3511-5/art-11/par-4: 次項 → 租税特別措置法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3511-5/art-11/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-5
- suppl-3511-5/art-14/par-2: 事業を営む法人のうち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。）附則第十四条第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3511-5/art-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-2
- suppl-3511-5/art-18/par-11: 前項 → 租税特別措置法 附則第十八条第十項 (Supplementary Provisions, Article 18, paragraph (10)), suppl-3511-5/art-18/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-10
- suppl-3511-5/art-18/par-11: 附則第十四条第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3511-5/art-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-2
- suppl-3511-5/art-19/par-1: 揮発油税法（昭和三十二年法律第五十五号）第十四条の二第一項 → e-Gov law 332AC0000000055, 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 同法第十四条の二第七項 → e-Gov law 332AC0000000055, 第十四条の二第七項 (Article 14-2, paragraph (7)), art-14-2/par-7 — not held in this collection
- suppl-3511-5/art-19/par-1: 揮発油税法第十六条の四第一項 → e-Gov law 332AC0000000055, 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 同法第十六条の四第三項 → e-Gov law 332AC0000000055, 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — not held in this collection
- suppl-3511-5/art-19/par-1: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection
- suppl-3511-5/art-19/par-1: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 同法第十二条第三項 → e-Gov law 330AC0000000037, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection
- suppl-3511-5/art-19/par-1: 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 → e-Gov law 330AC0000000037, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 同法第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-3511-5/art-19/par-1: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- suppl-3511-5/art-19/par-1: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- suppl-3511-5/art-19/par-1: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection
- suppl-3511-5/art-19/par-1: における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項 → e-Gov law 327AC0000000111, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項 → e-Gov law 329AC0000000149, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3511-5/art-19/par-1: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection
- suppl-3511-5/art-19/par-1: 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 → e-Gov law 329AC0000000112, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3511-5/art-19/par-2: 揮発油税法第十四条第三項 → e-Gov law 332AC0000000055, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- suppl-3511-5/art-19/par-2: 同法第十五条第三項 → e-Gov law 332AC0000000055, 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — not held in this collection
- suppl-3511-5/art-19/par-2: 第十六条の三第三項 → e-Gov law 332AC0000000055, 第十六条の三第三項 (Article 16-3, paragraph (3)), art-16-3/par-3 — not held in this collection
- suppl-3511-5/art-19/par-2: この項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-3511-5/art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-2
- suppl-3511-5/art-19/par-3: 揮発油税法第十六条第一項 → e-Gov law 332AC0000000055, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-3511-5/art-19/par-3: 第十六条の二第一項 → e-Gov law 332AC0000000055, 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — not held in this collection
- suppl-3511-5/art-19/par-4: 前項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3511-5/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
- suppl-3511-5/art-19/par-5: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3511-5/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
- suppl-3511-5/art-19/par-6: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3511-5/art-19/par-6: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3511-5/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
- suppl-3511-5/art-19/par-7: 揮発油税法第十七条 → e-Gov law 332AC0000000055, 第十七条 (Article 17), art-17 — not held in this collection
- suppl-3511-5/art-19/par-7: 第二号 → 租税特別措置法 附則第十九条第七項第二号 (Supplementary Provisions, Article 19, paragraph (7), item (ii)), suppl-3511-5/art-19/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-2
- suppl-3511-5/art-19/par-7: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3511-5/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
- suppl-3511-5/art-19/par-7/item-1: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3511-5/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
- suppl-3511-5/art-19/par-7/item-2: 第三項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-3511-5/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-3
- suppl-3511-5/art-19/par-7/item-2: 前号 → 租税特別措置法 附則第十九条第七項第一号 (Supplementary Provisions, Article 19, paragraph (7), item (i)), suppl-3511-5/art-19/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-1
- suppl-3511-5/art-23/par-1: 次項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3511-5/art-23/par-2 — 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
- suppl-3511-5/art-23/par-2: 昭和五十年改正法附則第十四条第一項 → 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
17 provisions cite 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
- 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 附則第三条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-3/par-1
- 租税特別措置法 附則第十条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-10/par-1
- 租税特別措置法 附則第十一条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-1
- 租税特別措置法 附則第十一条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-2
- 租税特別措置法 附則第十一条第四項（法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-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-11/par-4
- 租税特別措置法 附則第十四条第二項（合併の場合の清算所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-14/par-2
- 租税特別措置法 附則第十八条第十一項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-18/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-18/par-11
- 租税特別措置法 附則第十九条第二項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-2
- 租税特別措置法 附則第十九条第四項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-4
- 租税特別措置法 附則第十九条第五項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-5
- 租税特別措置法 附則第十九条第六項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-6
- 租税特別措置法 附則第十九条第七項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7
- 租税特別措置法 附則第十九条第七項第一号（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-1
- 租税特別措置法 附則第十九条第七項第二号（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-19/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-19/par-7/item-2
- 租税特別措置法 附則第二十三条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-23/par-1
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## 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-20261007T211206-294, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-295, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-296, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-297, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-298, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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