# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16)

- 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: 第十六条 (Supplementary Provisions, Article 16)（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-4121-13/art-16`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-16
- 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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### 第十六条（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 the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4121-13/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-16</sup>

**第一項**  旧租税特別措置法第六十六条の十第一項第三号に掲げる特定事業協同組合等又は同項第六号に掲げる組合等が施行日前に取得又は製作をした同項第三号又は第六号に定める固定資産については、なお従前の例による。
<sup>suppl-4121-13/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-16/par-1</sup>
With regard to fixed assets specified in item (iii) or (vi) of Article 66-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a specified business cooperative, etc. listed in item (iii) of that paragraph or an association, etc. listed in item (vi) of that paragraph acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
<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-20261007T211206-404, 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