# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — address `suppl-3561-13/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（農業生産法人に現物出資した場合の納期限の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on the Due Date for Payment Where a Capital Contribution in Kind Is Made to an Agricultural Production Corporation caption: machine translation, not official suppl-3561-13/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6 **第一項** 新法第四十一条の九第一項の規定は、個人の昭和五十六年分以後の所得税に係る同項の規定による納期限の延長について適用し、昭和五十五年分以前の所得税に係る旧法第四十一条の九第一項の規定による納期限の延長については、なお従前の例による。 suppl-3561-13/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6/par-1 The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment pursuant to the provisions of that paragraph pertaining to income tax of an individual for 1981 and subsequent years, and with regard to the extension of the due date for payment pursuant to the provisions of Article 41-9, paragraph (1) of the Former Act pertaining to income tax for 1980 and prior years, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十一条の十の規定は、施行日以後に同条第一項の規定による延納の許可をする所得税について適用し、施行日前に旧法第四十一条の十第一項の規定による延納の許可をした所得税については、なお従前の例による。 suppl-3561-13/art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6/par-2 The provisions of Article 41-10 of the New Act apply to income tax for which permission for payment in installments is granted pursuant to the provisions of paragraph (1) of that Article on or after the Effective Date, and with regard to income tax for which permission for payment in installments was granted pursuant to the provisions of Article 41-10, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第四十一条の十一の規定は、個人の昭和五十六年分以後の所得税に係る同条第一項の規定による納期限の延長について適用し、昭和五十五年分以前の所得税に係る旧法第四十一条の十一の規定による納期限の延長については、なお従前の例による。 suppl-3561-13/art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-6/par-3 The provisions of Article 41-11 of the New Act apply to the extension of the due date for payment pursuant to the provisions of paragraph (1) of that Article pertaining to income tax of an individual for 1981 and subsequent years, and with regard to the extension of the due date for payment pursuant to the provisions of Article 41-11 of the Former Act pertaining to income tax for 1980 and prior years, the provisions then in force continue to govern. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-314, 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