# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24)

- 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: 第二十四条 (Supplementary Provisions, Article 24)（銀行持株会社の創設等に係る課税の特例に関する経過措置） — address `suppl-4101-23/art-24`
- 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-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-24
- 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.

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### 第二十四条（銀行持株会社の創設等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on the Establishment, etc. of Bank Holding Companies
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-23/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-24</sup>

**第一項**  新租税特別措置法第六十七条の十から第六十七条の十二までの規定は、銀行持株会社の創設のための銀行等に係る合併手続の特例等に関する法律（平成九年法律第百二十一号）の施行の日以後に行うこれらの規定に規定する交付、合併及び譲渡に係る法人税について適用する。
<sup>suppl-4101-23/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-24/par-1</sup>
The provisions of Articles 67-10 through 67-12 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to the delivery, merger and transfer prescribed in those provisions that are carried out on or after the date on which the Act on Special Provisions, etc. for Merger Procedures Concerning Banks, etc. for the Establishment of Bank Holding Companies (Act No. 121 of 1997) comes into effect.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-390, 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