# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8)

- 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: 第八条 (Supplementary Provisions, Article 8)（農業生産法人に現物出資した場合の納期限の特例に関する経過措置） — address `suppl-3581-11/art-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-8
- 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.

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### 第八条（農業生産法人に現物出資した場合の納期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Due Date for Payment in the Case of Capital Contributions in Kind to Agricultural Production Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-11/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-8</sup>

**第一項**  新法第四十一条の九第一項の規定は、個人の昭和五十八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、昭和五十七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。
<sup>suppl-3581-11/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-8/par-1</sup>
The provisions of Article 41-9, paragraph (1) of the New Act apply to the extension of the due date for payment under that paragraph relating to an individual's income tax for 1983 and subsequent years, and the provisions then in force continue to govern the extension of the due date for payment under Article 41-9, paragraph (1) of the Former Act relating to income tax for 1982 and earlier years.
<sup>machine translation, not official</sup>

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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-20261007T211206-320, 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