# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人税率の特例に関する経過措置） — address `suppl-3601-7/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-14 - 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. --- ### 第十四条（法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates caption: machine translation, not official suppl-3601-7/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-14 **第一項** 新法第四十二条の規定は、同条第一項の表の第三号から第五号までの第一欄に掲げる法人の施行日以後に終了する事業年度の所得に対する法人税及び施行日以後の解散又は合併による清算所得に対する法人税（同表の第四号の第一欄に掲げる法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、これらの法人の施行日前に終了した事業年度の所得に対する法人税及び施行日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。 suppl-3601-7/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-14/par-1 The provisions of Article 42 of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a corporation listed in the first column of items (iii) through (v) of the table in paragraph (1) of that Article and to corporation tax on liquidation income resulting from dissolution or merger on or after the Effective Date (including corporation tax on income for business years during liquidation of a corporation listed in the first column of item (iv) of that table and corporation tax to be paid upon a partial distribution of residual assets; the same applies in this Article), and with regard to corporation tax on income for business years of those corporations that ended before the Effective Date and corporation tax on liquidation income resulting from dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3601-7/art-14/par-1: この条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3601-7/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-14 ## 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（法人税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/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-20261007T211206-328, 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