# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十五条 (Supplementary Provisions, Article 15)（法人の準備金に関する経過措置） — address `suppl-3571-8/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十五条（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-3571-8/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15 **第一項** 旧法第五十三条第一項の規定により法人の施行日以後最初に開始する事業年度の直前の事業年度において積み立てられた同項の価格変動準備金の金額の益金の額への算入については、なお従前の例による。 suppl-3571-8/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15/par-1 With regard to the inclusion in gross profit of the amount of the reserve for price fluctuations referred to in Article 53, paragraph (1) of the Former Act that was set aside pursuant to the provisions of that paragraph in the business year of a corporation immediately preceding its first business year beginning on or after the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十六条の十第一項の規定は、法人の施行日以後に終了する事業年度において積み立てられる株式売買損失準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた株式売買損失準備金の金額については、なお従前の例による。 suppl-3571-8/art-15/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15/par-2 The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date. 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-20261007T211206-318, 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