# 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)（配当等に充てた所得に対する法人税率の特例に関する経過措置） — address `suppl-3601-7/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-3601-7/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/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（配当等に充てた所得に対する法人税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates for Income Appropriated for Dividends, etc. caption: machine translation, not official suppl-3601-7/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-15 **第一項** 新法第四十二条の二第一項の規定は、同項第二号に規定する協同組合等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について適用し、当該協同組合等の施行日前に終了した事業年度の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-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-15/par-1 The provisions of Article 42-2, paragraph (1) of the New Act apply to corporation tax on income for business years ending on or after the Effective Date of a cooperative, etc. prescribed in item (ii) of that paragraph, and with regard to corporation tax on income for business years of that cooperative, etc. that ended before the Effective Date, the provisions then in force continue to govern. 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-20261007T211206-328, 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