# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — address `suppl-4071-55/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24 - 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. --- ### 第二十四条（試験研究費の額が増加した場合等の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Experimental Research Expenses Has Increased, etc. caption: machine translation, not official suppl-4071-55/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24 **第一項** 新法第四十二条の四（同条第七項に係る部分を除く。）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。この場合において、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、同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第三項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。 suppl-4071-55/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24/par-1 The provisions of Article 42-4 of the New Act (excluding the part relating to paragraph (7) of that Article) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation beginning before the Effective Date and ending on or after the Effective Date, the phrase "5 percent" in paragraph (2) of that Article is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "5 percent" in paragraph (3) of that Article with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" in paragraph (4) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)". machine translation, not official **第二項** 新法第四十二条の四（同条第七項に係る部分に限る。）の規定は、法人の特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に終了する事業年度分の法人税について適用する。この場合において、法人の平成七年四月一日前に開始し、かつ、同法の施行の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、同項において読み替えて適用する同条第二項中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」と、「百分の十三」とあるのは「百分の十五」と、同条第七項において読み替えて適用する同条第四項中「百分の十三」とあるのは「百分の十五」と、同項第一号中「百分の五」とあるのは「百分の五（平成七年四月一日前に事業の用に供したものについては、百分の七）」とする。 suppl-4071-55/art-24/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-24/par-2 The provisions of Article 42-4 of the New Act (limited to the part relating to paragraph (7) of that Article) apply to corporation tax for business years of a corporation ending on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect. In this case, with regard to the application of the provisions of that Article in a business year of a corporation beginning before April 1, 1995 and ending on or after the date on which that Act comes into effect, the phrase "5 percent" in paragraph (2) of that Article as applied with the replacement of terms under that paragraph is deemed to be replaced with "5 percent (or 7 percent for those put to use for business before April 1, 1995)", the phrase "13 percent" with "15 percent", the phrase "13 percent" in paragraph (4) of that Article as applied with the replacement of terms under paragraph (7) of that Article with "15 percent", and the phrase "5 percent" in item (i) of that paragraph with "5 percent (or 7 percent for those put to use for business before April 1, 1995)". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-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-20261007T211206-372, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-373, 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