# 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)（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — address `suppl-4071-55/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-4071-55/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/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. --- ### 第三十一条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. caption: machine translation, not official suppl-4071-55/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-31 **第一項** 旧法第六十六条の十第一項第四号又は第五号に掲げる法人が中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に取得し、又は製作したこれらの号に定める固定資産で同項に規定する試験研究用資産に該当するものについては、なお従前の例による。 suppl-4071-55/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-31/par-1 The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iv) or (v) of the Former Act that a corporation listed in either of those items acquired or manufactured before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect and that fall under assets for experimental research prescribed in that paragraph. machine translation, not official **第二項** 青色申告書を提出する法人（清算中のものを除く。）で中小企業の創造的事業活動の促進に関する臨時措置法の施行の日前に旧異分野中小企業者の知識の融合による新分野の開拓の促進に関する臨時措置法第四条第一項の認定を受けた同項に規定する特定組合が、同日から平成九年三月三十一日までの間に、同項に規定する知識融合開発事業に関する計画において定められている同条第三項に規定する試験研究の用に直接供する固定資産を取得し、又は製作した場合（その取得又は製作をするための費用を賦課し、当該賦課に基づいて納付された金額の全部又は一部に相当する金額をもってその納付された事業年度において取得又は製作をした場合に限る。）には、当該固定資産を新法第六十六条の十第一項に規定する試験研究用資産とみなして、同条の規定を適用する。 suppl-4071-55/art-31/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-31/par-2 If a specified association prescribed in Article 4, paragraph (1) of the former Act on Temporary Measures for the Promotion of the Development of New Fields through the Fusion of Knowledge of Small and Medium-Sized Enterprises in Different Fields, being a corporation that files a blue return (excluding one in liquidation), that obtained the certification under that paragraph before the date on which the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium-Sized Enterprises comes into effect has, during the period from that date through March 31, 1997, acquired or manufactured fixed assets to be directly used for the experimental research prescribed in paragraph (3) of that Article that is set forth in the plan concerning a knowledge fusion development project prescribed in paragraph (1) of that Article (limited to the case where it has levied the costs for that acquisition or manufacture and has acquired or manufactured those assets, in the business year in which the amounts were paid based on that levy, with an amount equivalent to all or part of the amounts so paid), the provisions of Article 66-10 of the New Act apply by deeming those fixed assets to be assets for experimental research prescribed in paragraph (1) of that Article. 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二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-2 --- ## 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-20261007T211206-374, 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