# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8)
- 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: 第八条 (Supplementary Provisions, Article 8)（特定組合に納付した中小企業構造改善等準備金に係る納付金の必要経費算入に関する経過措置） — address `suppl-4061-22/art-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-8
- 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
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They are never merged and never substituted for one another.
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### 第八条（特定組合に納付した中小企業構造改善等準備金に係る納付金の必要経費算入に関する経過措置） — Transitional Measures Concerning Inclusion in Necessary Expenses of Payments to Specified Associations Pertaining to the Reserve for Structural Improvement, etc. of Small and Medium Sized Enterprises
caption: machine translation, not official
suppl-4061-22/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-8
**第一項** 旧法第五十五条の四第一項の表の第一号に掲げる特定組合が施行日前に同号の承認を受けた同号の中小企業構造改善事業計画に従い、当該特定組合の同項に規定する組合員等である個人が納付する旧法第二十八条の納付金については、なお従前の例による。
suppl-4061-22/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-8/par-1
With regard to payments under Article 28 of the Former Act made by an individual who is a member, etc. prescribed in Article 55-4, paragraph (1) of the Former Act of a specified association listed in item (i) of the table in that paragraph, in accordance with a small and medium sized enterprise structural improvement project plan referred to in that item for which that specified association received the approval referred to in that item before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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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-20261007T211206-366, 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