# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（最低資本金を満たすまでの利益等の資本組入れに係るみなし配当の非課税に関する経過措置） — address `suppl-4081-17/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-4 - 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. --- ### 第四条（最低資本金を満たすまでの利益等の資本組入れに係るみなし配当の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Deemed Dividends Pertaining to Incorporation of Profits, etc. into Capital Until Minimum Stated Capital Is Met caption: machine translation, not official suppl-4081-17/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-4 **第一項** 旧法第九条の三第一項に規定する株式会社がこの法律の施行の日（以下「施行日」という。）前に同項に規定する利益又は準備金の全部又は一部を資本に組み入れた場合における当該資本に組み入れた金額については、なお従前の例による。 suppl-4081-17/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-4/par-1 With regard to the amount incorporated into capital in the case where a stock company prescribed in Article 9-3, paragraph (1) of the Former Act has, before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), incorporated all or part of the profits or reserves prescribed in that paragraph into its capital, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-377, 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