# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13)

- 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: 第十三条 (Supplementary Provisions, Article 13)（関係法律の改正に伴う経過措置） — address `suppl-3581-26/art-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13
- 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.

---

### 第十三条（関係法律の改正に伴う経過措置） — Transitional Measures Accompanying the Amendment of Related Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3581-26/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13</sup>

**第一項**  この法律による改正後の農林中央金庫法、地方税法、租税特別措置法及び法人税法の規定にかかわらず、旧法人に対するこれらの法律の適用については、なお従前の例による。
<sup>suppl-3581-26/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-13/par-1</sup>
Notwithstanding the provisions of the Norinchukin Bank Act, the Local Tax Act, the Act on Special Measures Concerning Taxation and the Corporation Tax Act as amended by this Act, with regard to the application of those Acts to former corporations, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 租税特別措置法 附則第十四条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-26/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-26/art-14/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-20261007T211206-322, 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