# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Supplementary Provisions, Article 68) - 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: 第六十八条 (Supplementary Provisions, Article 68)（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-3631-109/art-68` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68 - 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. --- ### 第六十八条（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 on Income Appropriated for Dividends, etc. caption: machine translation, not official suppl-3631-109/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68 **第一項** 旧租税特別措置法第四十二条の二第一項に規定する内国法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得に対する法人税については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「百分の三十二」とあるのは「百分の三十五」と、「百分の二十四」とあるのは「百分の二十六」と、「百分の二十二」とあるのは「百分の二十五」とする。 suppl-3631-109/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-1 With regard to corporation tax on income of a domestic corporation prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years beginning during the period from April 1, 1989 to March 31, 1990, the provisions of that Article remain in force. In this case, the phrase "32 percent" in paragraph (1) of that Article is deemed to be replaced with "35 percent", the phrase "24 percent" with "26 percent", and the phrase "22 percent" with "25 percent". machine translation, not official **第二項** 前項の場合において、旧租税特別措置法第四十二条の二第一項中「次条の規定」とあるのは「所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「改正法」という。）附則第六十九条の規定によりなおその効力を有するものとされ同条の規定により読み替えられた改正法第十条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十二条の三の規定」と、「法人税法第二十三条の規定」とあるのは「改正法附則第十五条の規定により読み替えて適用される法人税法（昭和四十年法律第三十四号）第二十三条の規定」と、同条第三項中「及び租税特別措置法」とあるのは「及び所得税法等の一部を改正する法律（昭和六十三年法律第百九号）附則第六十八条第一項（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）の規定によりなおその効力を有するものとされ同項及び同条第二項の規定により読み替えられた同法第十条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法」とする。 suppl-3631-109/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-2 In the case referred to in the preceding paragraph, the phrase "the provisions of the following Article" in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "the provisions of Article 42-3 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act" in this paragraph), which remains in force pursuant to the provisions of Article 69 of the Supplementary Provisions of the Amending Act and as read with the replacement of terms pursuant to the provisions of that Article", the phrase "the provisions of Article 23 of the Corporation Tax Act" with "the provisions of Article 23 of the Corporation Tax Act (Act No. 34 of 1965) as applied with the replacement of terms pursuant to the provisions of Article 15 of the Supplementary Provisions of the Amending Act", and the phrase "and the Act on Special Measures Concerning Taxation" in paragraph (3) of that Article with "and the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988), which remains in force pursuant to the provisions of Article 68, paragraph (1) (Transitional Measures Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc.) of the Supplementary Provisions of that Act and as read with the replacement of terms pursuant to the provisions of that paragraph and paragraph (2) of that Article". machine translation, not official --- ## Cites - suppl-3631-109/art-68/par-2: 同条第二項 → 租税特別措置法 附則第六十八条第二項 (Supplementary Provisions, Article 68, paragraph (2)), suppl-3631-109/art-68/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-2 - suppl-3631-109/art-68/par-2: 前項 → 租税特別措置法 附則第六十八条第一項 (Supplementary Provisions, Article 68, paragraph (1)), suppl-3631-109/art-68/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-1 - suppl-3631-109/art-68/par-2: 所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「改正法」という。）附則第六十九条 → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-3631-109/art-69 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-69 ## Cited by 3 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リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第六十八条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/par-2 - 租税特別措置法 附則第七十一条第一項（特定の協同組合等に対する法人税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-71/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-20261007T211206-343, 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