# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（法人の準備金に関する経過措置） — address `suppl-4101-23/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17 - 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. --- ### 第十七条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-4101-23/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17 **第一項** 新租税特別措置法第五十五条の規定は、法人が施行日以後に取得する同条第一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第一項に規定する特定株式等については、次項に定める場合を除き、なお従前の例による。 suppl-4101-23/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-1 The provisions of Article 55 of the New Act on Special Measures Concerning Taxation apply to specified shares, etc. prescribed in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and, except in the case provided for in the following paragraph, the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date. machine translation, not official **第二項** 法人が施行日前に旧租税特別措置法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新租税特別措置法第五十五条第四項各号に掲げる場合に該当することとなったときは、同項の規定の例による。 suppl-4101-23/art-17/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-2 In the case where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, if the corporation comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, the case is governed by the provisions of that paragraph. machine translation, not official **第三項** 新租税特別措置法第五十五条の三第一項の規定は、法人が沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の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する。 suppl-4101-23/art-17/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-3 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 date on which the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998) comes into effect. machine translation, not official **第四項** 新租税特別措置法第五十五条の四第一項の規定は、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四第一項に規定する特定株式については、なお従前の例による。 suppl-4101-23/art-17/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-4 The provisions of Article 55-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified shares prescribed in that paragraph that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern specified shares prescribed in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第五十五条の七第一項（同項の表の第二号に係る部分に限る。）の規定は、法人の平成十年六月十七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。 suppl-4101-23/art-17/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-5 The provisions of Article 55-7, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii) of the table in that paragraph) apply to corporation tax of a corporation for business years ending on or after June 17, 1998. machine translation, not official --- ## Cites - suppl-4101-23/art-17/par-1: 次項 → 租税特別措置法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-4101-23/art-17/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-2 ## Cited by 3 provisions cite 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-4101-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-1 - 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-4101-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-2 - 租税特別措置法 附則第十七条第一項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-17/par-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-20261007T211206-389, 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