# 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)（法人の準備金に関する経過措置） — address `suppl-3621-14/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-3621-14/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-14/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（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3621-14/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-9 **第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人で施行日前に開始し、かつ、施行日以後に終了する事業年度終了の時において資本の金額又は出資金額が一億円を超えるものに対する同条の規定の適用については、同項中「除して計算した金額」とあるのは、「除して計算した金額（昭和六十二年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和六十二年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・五二に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の一・七六に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の三・四八に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の二・四四に相当する金額との合計額を加算した金額）」とする。 suppl-3621-14/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-9/par-1 The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article to a corporation prescribed in paragraph (1) of that Article whose amount of capital or amount of contributions exceeds 100 million yen at the end of the business year that began before the Effective Date and ends on or after the Effective Date, the phrase "amount calculated by dividing" in that paragraph is deemed to be replaced with "amount calculated by dividing (for a business year that began before the date of enforcement of the 1987 Amendment Act and ends on or after that date, the amount obtained by adding, to the sum of the amount equivalent to 2.52/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions set forth in item (i) of the following paragraph by the number of months in the period from the date of commencement of that business year to March 31, 1987 (hereinafter referred to as the 'designated period for the former reserve rate' in this paragraph) and dividing the product by the number of months in that base year and the amount equivalent to 1.76/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year, the sum of the amount equivalent to 3.48/1,000 of the amount calculated by multiplying the revenue pertaining to the transactions set forth in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the product by the number of months in that base year and the amount equivalent to 2.44/1,000 of the amount calculated by multiplying the revenue pertaining to those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the product by the number of months in that base year)". machine translation, not official **第二項** 旧法第五十六条の五第一項の表の上欄に掲げる法人が施行日前に開始した事業年度において同項の規定により積み立てたプログラム準備金の金額の益金の額への算入については、なお従前の例による。 suppl-3621-14/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-14/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-14/art-9/par-2 The provisions then in force continue to govern the inclusion in gross profit of the amount of the program reserve set aside pursuant to the provisions of Article 56-5, paragraph (1) of the Former Act by a corporation set forth in the left-hand column of the table in that paragraph in a business year that began before the Effective Date. 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-20261007T211206-335, 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