# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4101-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-24 - 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. --- ## 附　則 平成一〇年三月三一日法律第二四号 suppl-4101-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4101-24/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-1 **第一項** この法律は、平成十年四月一日から施行する。 suppl-4101-24/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-1/par-1 This Act comes into effect on April 1, 1998. machine translation, not official ### 第二十一条（所得税の特別修繕準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Special Repairs Relating to Income Tax caption: machine translation, not official suppl-4101-24/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21 **第一項** 第三条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二十条の五の規定は、個人が平成十一年以後の各年において事業の用に供する同条第一項各号に掲げる固定資産（附則第十五条第二項の規定によりなおその効力を有するものとされる旧所得税法第五十五条の特別修繕引当金勘定が設けられている固定資産を除く。）について、適用する。 suppl-4101-24/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-21/par-1 The provisions of Article 20-5 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to fixed assets listed in the items of paragraph (1) of that Article that an individual uses for business in each year from 1999 onward (excluding fixed assets for which an account of allowance for special repairs under Article 55 of the Former Income Tax Act, which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions, has been established). machine translation, not official ### 第二十二条（同居の特別障害者に係る扶養控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deductions for Dependents, etc. Pertaining to Persons with Special Disabilities Who Live Together caption: machine translation, not official suppl-4101-24/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-22 **第一項** 新租税特別措置法第四十一条の十四の規定は、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。 suppl-4101-24/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-22/par-1 The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to income tax for 1998 and subsequent years, and with regard to income tax for 1997 and earlier years, the provisions then in force continue to govern. machine translation, not official ### 第二十三条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4101-24/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-23 **第一項** 新租税特別措置法第三章の規定は、別段の定めがあるものを除くほか、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税については、なお従前の例による。 suppl-4101-24/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-23/par-1 Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date. machine translation, not official ### 第二十四条（特別修繕準備金に関する経過措置） — Transitional Measures Concerning Reserves for Special Repairs caption: machine translation, not official suppl-4101-24/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-24 **第一項** 新租税特別措置法第五十七条の八の規定は、法人が施行日以後に開始する各事業年度において事業の用に供する同条第一項各号に掲げる固定資産（当該固定資産に係る附則第七条第一項に規定する特別修繕引当金勘定の金額があるものを除く。）について、適用する。 suppl-4101-24/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-24/par-1 The provisions of Article 57-8 of the New Act on Special Measures Concerning Taxation apply to fixed assets listed in the items of paragraph (1) of that Article that a corporation uses for business in each business year beginning on or after the Effective Date (excluding fixed assets for which there is an amount in the account of allowance for special repairs prescribed in Article 7, paragraph (1) of the Supplementary Provisions pertaining to those fixed assets). machine translation, not official ### 第二十五条（土地等の現物出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Capital Contribution in Kind of Land, etc. caption: machine translation, not official suppl-4101-24/art-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-25 **第一項** 法人が施行日前にした第三条の規定による改正前の租税特別措置法（次条において「旧租税特別措置法」という。）第六十六条第一項に規定する出資により取得した株式に係る所得の金額の計算については、なお従前の例による。 suppl-4101-24/art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-25/par-1 With regard to the calculation of the amount of income pertaining to shares acquired through a capital contribution prescribed in Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 (referred to as the "Former Act on Special Measures Concerning Taxation" in the following Article) that a corporation made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十六条（外国子会社の配当等に係る外国税額控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Foreign Tax Credit for Dividends, etc. from Foreign Subsidiaries caption: machine translation, not official suppl-4101-24/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-26 **第一項** 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六十八条の四第一項に規定する外国子会社から受けた旧法人税法第六十九条第四項に規定する配当等の額に係る旧租税特別措置法第六十八条の四第一項に規定する外国孫会社の所得に対して課された同項に規定する外国法人税については、なお従前の例による。 suppl-4101-24/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-26/par-1 With regard to foreign country's corporate tax prescribed in Article 68-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation imposed on the income of a foreign second-tier subsidiary prescribed in that paragraph pertaining to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Former Corporation Tax Act that a corporation received from a foreign subsidiary prescribed in Article 68-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in a business year that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4101-24/art-25/par-1: 次条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4101-24/art-26 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-26 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十五条第一項（土地等の現物出資をした場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-24/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-24/art-25/par-1 - 租税特別措置法 附則第二条第一項（法人税法等の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-2/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-20261007T211206-390, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-391, 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