# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人の準備金に関する経過措置） — address `suppl-4011-12/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11 - 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. --- ### 第十一条（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-4011-12/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11 **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の施行日から平成二年三月三十一日までの間に終了する事業年度における同条の規定の適用については、同項中「百分の八十」とあるのは「百分の九十」と、「百分の八十三」とあるのは「百分の九十三」と、「百分の八十五」とあるのは「百分の九十五」と、「百分の八十八」とあるのは「百分の九十八」とする。 suppl-4011-12/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-1 The provisions of Article 54 of the New Act apply to the reserve for overseas market development by small and medium sized enterprises, etc. set aside in business years of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for business years of a corporation prescribed in paragraph (1) of that Article ending during the period from the Effective Date to March 31, 1990, the phrase "80 percent" in that paragraph is deemed to be replaced with "90 percent", the phrase "83 percent" is deemed to be replaced with "93 percent", the phrase "85 percent" is deemed to be replaced with "95 percent", and the phrase "88 percent" is deemed to be replaced with "98 percent". machine translation, not official **第二項** 前項の場合において、新法第五十四条第一項に規定する法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、前項後段の規定にかかわらず、同条第一項中「除して計算した金額」とあるのは、「除して計算した金額（租税特別措置法の一部を改正する法律（平成元年法律第十二号）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平成元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一・七六（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下の法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十・四）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に百分の九十（当該事業年度における物品の輸入取引に係る対価の額の合計額の基準年度における物品の輸入取引に係る対価の額の合計額に対する割合が百分の百十以上百分の百二十未満である場合には百分の九十三とし、当該割合が百分の百二十以上百分の百三十未満である場合には百分の九十五とし、当該割合が百分の百三十以上である場合には百分の九十八とする。以下この項において同じ。）を乗じて得た金額の千分の一・六（中小法人については、千分の十）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二・四四（中小法人については、千分の十四・一）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に百分の九十を乗じて得た金額の千分の二・二（中小法人については、千分の十三）に相当する金額との合計額を加算した金額）」とする。 suppl-4011-12/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-2 In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 54 of the New Act for a business year of a corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, notwithstanding the provisions of the second sentence of the preceding paragraph, the phrase "amount calculated by dividing" in paragraph (1) of that Article is deemed to be replaced with "amount calculated by dividing (for a business year that began before the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 12 of 1989) comes into effect and ends on or after that date, the amount obtained by adding, to the total of the amount equivalent to 1.76/1,000 (10.4/1,000 for a corporation whose amount of capital or amount of contributions is 100 million yen or less at the end of that business year, or a corporation that has no capital or contributions (referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from the transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1989 (referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and the amount equivalent to 1.6/1,000 (10/1,000 for a small or medium-sized corporation) of the amount obtained by multiplying by 90 percent (93 percent where the ratio of the total amount of consideration for import transactions of goods in that business year to the total amount of consideration for import transactions of goods in the base year is 110 percent or more and less than 120 percent, 95 percent where that ratio is 120 percent or more and less than 130 percent, and 98 percent where that ratio is 130 percent or more; the same applies hereinafter in this paragraph) the amount calculated by multiplying the revenue from 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 result by the number of months in that base year, the total of the amount equivalent to 2.44/1,000 (14.1/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from the transactions listed 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 result by the number of months in that base year, and the amount equivalent to 2.2/1,000 (13/1,000 for a small or medium-sized corporation) of the amount obtained by multiplying by 90 percent the amount calculated by multiplying the revenue from 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 result by the number of months in that base year)". machine translation, not official **第三項** 新法第五十五条（第十項を除く。）の規定は、法人が施行日以後に取得する同条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。この場合において、施行日から平成二年三月三十一日までの間に、新法第五十五条第一項に規定する内国法人（同項に規定する中小企業者に該当する法人を除く。）が取得する同項の表の第一号又は第二号に掲げる法人に係る同項に規定する特定株式等については、同項中「当該事業年度（同表の第一号又は第二号の上欄に掲げる法人の特定株式等については、当該内国法人が当該事業年度終了の日において第四十二条の四第三項に規定する中小企業者に該当する場合の当該事業年度に限る。）」とあるのは「当該事業年度」と、同項の表の第一号及び第二号中「百分の十五」とあるのは「百分の八」として、同条の規定を適用する。 suppl-4011-12/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-3 The provisions of Article 55 of the New Act (excluding paragraph (10)) apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act that a corporation acquired before the Effective Date, the provisions then in force continue to govern, except in the case specified in the following paragraph. In this case, with regard to specified shares, etc. prescribed in Article 55, paragraph (1) of the New Act pertaining to a corporation listed in item (i) or (ii) of the table in that paragraph that a domestic corporation prescribed in that paragraph (excluding a corporation that falls under the category of small and medium sized enterprise prescribed in that paragraph) acquires during the period from the Effective Date to March 31, 1990, the provisions of that Article apply with the phrase "that business year (for specified shares, etc. of a corporation listed in the left-hand column of item (i) or (ii) of that table, limited to that business year in the case where that domestic corporation falls under the category of small and medium sized enterprise prescribed in Article 42-4, paragraph (3) at the end of the business year)" in that paragraph deemed to be replaced with "that business year", and the phrase "15 percent" in items (i) and (ii) of the table in that paragraph deemed to be replaced with "8 percent". machine translation, not official **第四項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。 suppl-4011-12/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-4 If a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and, on or after the Effective Date, comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act, the same rules as in the provisions of that paragraph apply. machine translation, not official **第五項** 法人の施行日から平成二年三月三十一日までの間に開始する事業年度における新法第五十六条の四の規定の適用については、同条第一項中「特約に係るものの合計額」とあるのは「特約に係るものの合計額（当該法人が当該特定電子計算機貸付会社とその他の電子計算機の貸付けを業とする者とに対し電子計算機の販売を行つている場合には、当該その他の電子計算機の貸付けを業とする者に対する電子計算機の販売に係る収入金額で当該特約に係るものの合計額の二分の一に相当する金額を加算した金額）」と、同条第三項中「特定電子計算機貸付会社」とあるのは「特定電子計算機貸付会社又は同項に規定する電子計算機の貸付けを業とする者」と、「その求め」とあるのは「これらの者の求め」とする。 suppl-4011-12/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-5 With regard to the application of the provisions of Article 56-4 of the New Act for business years of a corporation beginning during the period from the Effective Date to March 31, 1990, the phrase "the total of those pertaining to the special agreement" in paragraph (1) of that Article is deemed to be replaced with "the total of those pertaining to the special agreement (where the corporation sells computers both to that specified computer leasing company and to other persons engaged in the business of leasing computers, the amount obtained by adding the amount equivalent to one-half of the total of the revenue from the sale of computers to those other persons engaged in the business of leasing computers that pertains to that special agreement)", the phrase "specified computer leasing company" in paragraph (3) of that Article is deemed to be replaced with "specified computer leasing company or a person engaged in the business of leasing computers prescribed in that paragraph", and the phrase "its request" is deemed to be replaced with "the request of those persons". machine translation, not official **第六項** 法人が平成二年四月一日前に開始した事業年度において積み立てた旧法第五十六条の四第一項に規定する電子計算機の貸付けを業とする者に販売した電子計算機に係る同項の電子計算機買戻損失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-4011-12/art-11/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-6 With regard to the inclusion in gross profit of the amount of the reserve for losses on computer buybacks referred to in Article 56-4, paragraph (1) of the Former Act that a corporation set aside in business years beginning before April 1, 1990 and that pertains to computers sold to persons engaged in the business of leasing computers prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第七項** 旧法第五十七条の五第一項に規定す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異常危険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-4011-12/art-11/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-7 With regard to the inclusion in gross profit of the amount of the reserve for abnormal risks that a corporation prescribed in Article 57-5, paragraph (1) of the Former Act set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 旧法第五十七条の五第一項に規定する法人の施行日から平成二年三月三十一日までの間に開始する事業年度において積み立てられる異常危険準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「控除した金額」とあるのは、「控除した金額の百分の六十に相当する金額」とする。 suppl-4011-12/art-11/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-8 With regard to the reserve for abnormal risks set aside in business years of a corporation prescribed in Article 57-5, paragraph (1) of the Former Act beginning during the period from the Effective Date to March 31, 1990, the provisions of that Article remain in force. In this case, the phrase "amount obtained by deducting" in that paragraph is deemed to be replaced with "amount equivalent to 60 percent of the amount obtained by deducting". machine translation, not official --- ## Cites - suppl-4011-12/art-11/par-2: 前項 → 租税特別措置法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4011-12/art-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-1 - suppl-4011-12/art-11/par-3: 次項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4011-12/art-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十一条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-2 - 租税特別措置法 附則第十一条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-11/par-3 --- ## 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-20261007T211206-346, 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