# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — address `suppl-4111-9/art-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-30 - 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. --- ### 第三十条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. caption: machine translation, not official suppl-4111-9/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-30 **第一項** 新租税特別措置法第六十六条の十第一項第二号の規定は、同号に掲げる組合等又は特定組合等が中小企業経営革新支援法の施行の日以後に取得又は製作をする同号に定める固定資産について適用し、旧租税特別措置法第六十六条の十第一項第二号に掲げる商工組合等、同項第三号に掲げる特定組合若しくは特定商工組合等又は同項第八号に掲げる組合等が同日前に取得又は製作をしたこれらの規定に定める固定資産については、なお従前の例による。 suppl-4111-9/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-30/par-1 The provisions of Article 66-10, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to fixed assets specified in that item that an association, etc. or a specified association, etc. listed in that item acquires or manufactures on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, and the provisions then in force continue to govern fixed assets specified in those provisions that a commercial and industrial association, etc. listed in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation, a specified association or a specified commercial and industrial association, etc. listed in item (iii) of that paragraph, or an association, etc. listed in item (viii) of that paragraph acquired or manufactured before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-4 --- ## 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-20261007T211206-397, 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