# 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)（個人の準備金に関する経過措置） — address `suppl-4081-17/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-4081-17/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/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 site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4081-17/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-8 **第一項** 旧法第二十条の五第一項に規定する個人が平成八年以前の各年において積み立てた、又は積み立てる同項の再生資源利用促進準備金については、同条の規定は、なおその効力を有する。この場合において、同項中「平成九年三月三十一日」とあるのは「平成八年三月三十一日」と、同条第八項中「第二十条第十二項から第十四項まで」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成九年法律第二十二号）第一条の規定による改正後の租税特別措置法第二十条の二第六項から第八項まで」と、「同条第十二項中「又は」とあるのは「若しくは」とあるのは「同条第六項中「できる者又は」とあるのは「できる者若しくは」とする。 suppl-4081-17/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-8/par-1 With regard to the reserve for promoting the use of recycled resources referred to in Article 20-5, paragraph (1) of the Former Act that an individual prescribed in that paragraph has set aside, or sets aside, in each year up to 1996, the provisions of that Article remain in force. In this case, the phrase "March 31, 1997" in that paragraph is deemed to be replaced with "March 31, 1996", the phrase "Article 20, paragraphs (12) through (14)" in paragraph (8) of that Article is deemed to be replaced with "Article 20-2, paragraphs (6) through (8) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 22 of 1997)", and the phrase "the phrase "又は" (or) in paragraph (12) of that Article is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives)" is deemed to be replaced with "the phrase "できる者又は" (person who may ..., or) in paragraph (6) of that Article is deemed to be replaced with "できる者若しくは" (person who may ..., or, joining a smaller group of alternatives)". 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-20261007T211206-378, 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