# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（個人の準備金に関する経過措置） — address `suppl-4011-12/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-6 - 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. --- ### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4011-12/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-6 **第一項** 平成元年分の所得税に係る新法第二十条の規定の適用については、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（平成元年（昭和六十四年一月一日から平成元年十二月三十一日までの期間をいう。）にあつては、次項第一号に掲げる取引に係る収入金額に昭和六十四年一月一日から平成元年三月三十一日までの間において事業を営んでいた期間（以下この項において「旧積立率適用期間」という。）の月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額の千分の十・四に相当する金額と当該取引に係る収入金額に平成元年（昭和六十四年一月一日から平成元年十二月三十一日までの期間をいう。以下この項において同じ。）において事業を営んでいた期間の月数から旧積立率適用期間の月数を控除した月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額に百分の九十（平成元年における物品の輸入取引に係る対価の額の合計額の昭和六十三年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期間の月数を乗じてこれを昭和六十三年において事業を営んでいた期間の月数で除して計算した金額の千分の十四・一に相当する金額と当該取引に係る収入金額に平成元年において事業を営んでいた期間の月数から旧積立率適用期間の月数を控除した月数を乗じてこれを昭和六十三年において事業を営んでいた期間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-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-6/par-1 With regard to the application of the provisions of Article 20 of the New Act concerning income tax for tax year 1989, the phrase "amount calculated by dividing" in paragraph (1) of that Article is deemed to be replaced with "amount calculated by dividing (for 1989 (meaning the period from January 1, 1989 to December 31, 1989), the amount obtained by adding, to the total of the amount equivalent to 10.4/1,000 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 during which the individual engaged in business during the period from January 1, 1989 to March 31, 1989 (referred to as the "period for the former reserve rate" in this paragraph) and dividing the result by the number of months in the period during which the individual engaged in business in 1988, and the amount equivalent to 10/1,000 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 1989 to the total amount of consideration for import transactions of goods in 1988 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 period for the former reserve rate from the number of months in the period during which the individual engaged in business in 1989 (meaning the period from January 1, 1989 to December 31, 1989; the same applies hereinafter in this paragraph) and dividing the result by the number of months in the period during which the individual engaged in business in 1988, the total of the amount equivalent to 14.1/1,000 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 period for the former reserve rate and dividing the result by the number of months in the period during which the individual engaged in business in 1988, and the amount equivalent to 13/1,000 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 period for the former reserve rate from the number of months in the period during which the individual engaged in business in 1989 and dividing the result by the number of months in the period during which the individual engaged in business in 1988)". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二条第一項（所得税の特例に関する経過措置の原則） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-2/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-20261007T211206-345, 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