# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（法人の準備金に関する経過措置） — address `suppl-4091-22/art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14
- 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.

---

### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-22/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14</sup>

**第一項**  旧租税特別措置法第五十四条第一項に規定する法人が施行日前に開始した事業年度において同項の規定により積み立てた輸入製品国内市場開拓準備金の金額の益金の額への算入については、なお従前の例による。
<sup>suppl-4091-22/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-1</sup>
With regard to the inclusion in gross profit of the amount of the reserve for domestic market development for imported products that a corporation prescribed in Article 54, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside pursuant to the provisions of that paragraph in business years beginning before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新租税特別措置法第五十五条の三第一項の規定は、法人が施行日以後に取得する同項に規定する特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条の三第一項に規定する特定株式等については、なお従前の例による。
<sup>suppl-4091-22/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-2</sup>
The provisions of Article 55-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in that paragraph that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  旧租税特別措置法第五十五条の七第一項の規定により積み立てられた同項の表の第三号の中欄に規定する露天石炭採掘場に係る特定災害防止準備金の金額は、新租税特別措置法第五十五条の七の規定の適用については、同条第一項の表の第三号の中欄に規定する露天石炭等採掘場に係る特定災害防止準備金の金額とみなす。
<sup>suppl-4091-22/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-3</sup>
The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 55-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 55-7 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.
<sup>machine translation, not official</sup>

**第四項**  新租税特別措置法第五十六条の三第四項の規定は、法人が施行日以後に開始する事業年度において同条第一項の規定により積み立てる計画造林準備金の金額の益金の額への算入について適用し、法人が施行日前に開始した事業年度において旧租税特別措置法第五十六条の三第一項の規定により積み立てた計画造林準備金の金額の益金の額への算入については、なお従前の例による。
<sup>suppl-4091-22/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-4</sup>
The provisions of Article 56-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation sets aside pursuant to the provisions of paragraph (1) of that Article in business years beginning on or after the Effective Date, and with regard to the inclusion in gross profit of the amount of the reserve for planned afforestation that a corporation set aside pursuant to the provisions of Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in business years that began before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  新租税特別措置法第五十七条の三第一項に規定する法人で施行日以後最初に開始する事業年度（以下この項及び次項において「改正事業年度」という。）において第二号に掲げる金額が第一号に掲げる金額を超えるものの改正事業年度における同条の規定の適用については、同条第一項第二号に規定する累積限度額は、同号の規定にかかわらず、第二号に掲げる金額とする。
<sup>suppl-4091-22/art-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5</sup>
With regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation in the business year of the amendment for a corporation prescribed in paragraph (1) of that Article for which, in the first business year beginning on or after the Effective Date (hereinafter referred to as the "business year of the amendment" in this paragraph and the following paragraph), the amount listed in item (ii) exceeds the amount listed in item (i), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be the amount listed in item (ii).
<sup>machine translation, not official</sup>

  **一**  改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の六十に相当する金額
  <sup>suppl-4091-22/art-14/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-1</sup>
  the amount equivalent to 60 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment;
  <sup>machine translation, not official</sup>

  **二**  次に掲げる金額のうちいずれか少ない金額
  <sup>suppl-4091-22/art-14/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2</sup>
  whichever is the smaller of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  改正事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに旧租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、改正事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
    <sup>suppl-4091-22/art-14/par-5/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2/sub-1</sup>
    the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding the business year of the amendment (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the Former Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in the business year of the amendment, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
    <sup>machine translation, not official</sup>

    **ロ**  改正事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
    <sup>suppl-4091-22/art-14/par-5/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2/sub-2</sup>
    the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of the business year of the amendment.
    <sup>machine translation, not official</sup>

**第六項**  前項の規定の適用を受けた法人の改正事業年度の翌事業年度から経過措置適用後の事業年度（当該事業年度の新租税特別措置法第五十七条の三第一項第二号に規定する累積限度額が当該事業年度の第一号に掲げる金額を超えることとなる最初の事業年度をいう。）の直前の事業年度までの各事業年度においては、同条第一項第二号に規定する累積限度額は、同号の規定にかかわらず、次に掲げる金額のうちいずれか少ない金額とする。
<sup>suppl-4091-22/art-14/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6</sup>
In each business year from the business year following the business year of the amendment of a corporation that has been subject to the application of the provisions of the preceding paragraph through the business year immediately preceding the business year after the application of the transitional measures (meaning the first business year in which the cumulative limit amount prescribed in Article 57-3, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation for that business year comes to exceed the amount listed in item (i) for that business year), the cumulative limit amount prescribed in paragraph (1), item (ii) of that Article is, notwithstanding the provisions of that item, to be whichever is the smaller of the following amounts:
<sup>machine translation, not official</sup>

  **一**  当該事業年度の直前の事業年度終了の日における使用済核燃料再処理準備金の金額（その日までに新租税特別措置法第五十七条の三第二項から第四項までの規定により益金の額に算入された金額がある場合には、当該金額を控除した金額とし、当該事業年度において合併をした合併法人については、被合併法人から引き継いだ使用済核燃料再処理準備金の金額を加算した金額とする。）
  <sup>suppl-4091-22/art-14/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6/item-1</sup>
  the amount of the reserve for reprocessing of spent nuclear fuel as of the end of the business year immediately preceding that business year (if there is any amount that has been included in gross profit pursuant to the provisions of Article 57-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation by that day, the amount obtained by deducting that amount, and, for a merging corporation that has carried out a merger in that business year, the amount obtained by adding the amount of the reserve for reprocessing of spent nuclear fuel taken over from the merged corporation);
  <sup>machine translation, not official</sup>

  **二**  当該事業年度終了の日における新租税特別措置法第五十七条の三第一項第一号イに掲げる金額の百分の七十に相当する金額
  <sup>suppl-4091-22/art-14/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6/item-2</sup>
  the amount equivalent to 70 percent of the amount listed in Article 57-3, paragraph (1), item (i), (a) of the New Act on Special Measures Concerning Taxation as of the end of that business year.
  <sup>machine translation, not official</sup>

**第七項**  新租税特別措置法第五十七条の三第一項に規定する法人が施行日以後に開始する各事業年度終了の日において有する同項に規定する使用済核燃料のうちに、特定使用済核燃料（租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項に規定する政令で定める事業年度終了の日において有していた当該使用済核燃料をいう。）がある場合における新租税特別措置法第五十七条の三及び前二項の規定の適用については、同条第一項第二号中「前号イに掲げる金額」とあるのは「前号イに掲げる金額（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）附則第十四条第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、第五項第一号及び第二号ロ中「掲げる金額」とあるのは「掲げる金額（第七項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」と、前項第二号中「掲げる金額」とあるのは「掲げる金額（次項に規定する特定使用済核燃料に係る部分の金額で政令で定める金額を除く。）」とする。
<sup>suppl-4091-22/art-14/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-7</sup>
In the case where spent nuclear fuel prescribed in Article 57-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation prescribed in that paragraph holds at the end of each business year beginning on or after the Effective Date includes specified spent nuclear fuel (meaning that spent nuclear fuel which was held at the end of the business year specified by Cabinet Order as prescribed in Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983)), with regard to the application of the provisions of Article 57-3 of the New Act on Special Measures Concerning Taxation and of the preceding two paragraphs, the phrase "amount listed in (a) of the preceding item" in paragraph (1), item (ii) of that Article is deemed to be replaced with "amount listed in (a) of the preceding item (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in Article 14, paragraph (7) of the Supplementary Provisions 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))", the phrase "amount listed" in paragraph (5), item (i) and item (ii), (b) is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in paragraph (7))", and the phrase "amount listed" in item (ii) of the preceding paragraph is deemed to be replaced with "amount listed (excluding the amount specified by Cabinet Order as the amount of the portion pertaining to specified spent nuclear fuel prescribed in the following paragraph)".
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4091-22/art-14/par-5: この項 → 租税特別措置法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4091-22/art-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5
- suppl-4091-22/art-14/par-5: 次項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4091-22/art-14/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6
- suppl-4091-22/art-14/par-5: 第二号 → 租税特別措置法 附則第十四条第五項第二号 (Supplementary Provisions, Article 14, paragraph (5), item (ii)), suppl-4091-22/art-14/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2
- suppl-4091-22/art-14/par-5: 第一号 → 租税特別措置法 附則第十四条第五項第一号 (Supplementary Provisions, Article 14, paragraph (5), item (i)), suppl-4091-22/art-14/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-1
- suppl-4091-22/art-14/par-6: 前項 → 租税特別措置法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4091-22/art-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5
- suppl-4091-22/art-14/par-6: 第一号 → 租税特別措置法 附則第十四条第六項第一号 (Supplementary Provisions, Article 14, paragraph (6), item (i)), suppl-4091-22/art-14/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6/item-1
- suppl-4091-22/art-14/par-7: 前二項 → 租税特別措置法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4091-22/art-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5
- suppl-4091-22/art-14/par-7: 前二項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4091-22/art-14/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6
- suppl-4091-22/art-14/par-7: 前項第二号 → 租税特別措置法 附則第十四条第六項第二号 (Supplementary Provisions, Article 14, paragraph (6), item (ii)), suppl-4091-22/art-14/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6/item-2
- suppl-4091-22/art-14/par-7: 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）附則第十四条第七項 → 租税特別措置法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-4091-22/art-14/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-7
- suppl-4091-22/art-14/par-7: 第二号 → 租税特別措置法 附則第十四条第五項第二号 (Supplementary Provisions, Article 14, paragraph (5), item (ii)), suppl-4091-22/art-14/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-2
- suppl-4091-22/art-14/par-7: 第五項第一号 → 租税特別措置法 附則第十四条第五項第一号 (Supplementary Provisions, Article 14, paragraph (5), item (i)), suppl-4091-22/art-14/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5/item-1
- suppl-4091-22/art-14/par-7: 租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）附則第十二条第五項 → 租税特別措置法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-3581-11/art-12/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-12/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-12/par-5

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第十四条第五項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-5
- 租税特別措置法 附則第十四条第六項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-6
- 租税特別措置法 附則第十四条第七項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-22/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-14/par-7

---

## 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-20261007T211206-384, 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