# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（協業のため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-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9 - 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. --- ### 第九条（協業のため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 for Joint Business caption: machine translation, not official suppl-3581-11/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9 **第一項** 旧法第四十一条の十一第一項（同条第二項において準用する場合を含む。以下この条において同じ。）に規定する事業を行う個人が、昭和五十八年十二月三十一日以前に旧法第四十一条の十一第一項に規定する事業資産を同項に規定する会社等の設立のために、又は当該会社等に対して出資した場合における同項の規定による納期限の延長については、同条の規定は、なおその効力を有する。 suppl-3581-11/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9/par-1 With regard to the extension of the due date for payment under Article 41-11, paragraph (1) of the Former Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this Article) in the case where an individual who conducts a business prescribed in that paragraph has, on or before December 31, 1983, made a capital contribution of business assets prescribed in Article 41-11, paragraph (1) of the Former Act for the establishment of a company, etc. prescribed in that paragraph or to that company, etc., the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-3581-11/art-9/par-1: この条 → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-3581-11/art-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-3 - 租税特別措置法 附則第九条第一項（協業のために現物出資した場合の納期限の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-9/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-320, 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