# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十一条 (Supplementary Provisions, Article 31)

- 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: 第三十一条 (Supplementary Provisions, Article 31)（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4021-13/art-31`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31
- 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.

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### 第三十一条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures upon Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
<sup>caption: machine translation, not official</sup>
<sup>suppl-4021-13/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31</sup>

**第一項**  前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十条第三項及び第十一条第六項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
<sup>suppl-4021-13/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4021-13/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-31/par-1</sup>
The provisions of Article 10, paragraph (3) and Article 11, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-350, 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