# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（準備金方式による特別償却に関する経過措置） — address `suppl-4131-7/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20 - 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. --- ### 第二十条（準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method caption: machine translation, not official suppl-4131-7/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20 **第一項** 新租税特別措置法第五十二条の三の規定は、法人の平成十三年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、次項から第二十二項までに定める場合を除き、なお従前の例による。ただし、同条第十五項後段、第十六項、第十七項後段、第十九項、第二十項後段、第二十二項、第二十三項後段及び第二十五項の規定は、これらの規定に規定する合併法人、分割承継法人、被現物出資法人又は被事後設立法人の同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-4131-7/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-1 The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2001, and with regard to corporation tax of a corporation for business years that began before that date, the provisions then in force continue to govern, except in the cases provided for in the following paragraph through paragraph (22); provided, however, that the provisions of the second sentence of paragraph (15), paragraph (16), the second sentence of paragraph (17), paragraph (19), the second sentence of paragraph (20), paragraph (22), the second sentence of paragraph (23) and paragraph (25) of that Article apply to corporation tax of a merging corporation, successor corporation in a company split, corporation receiving a capital contribution in kind or transferee corporation in a post-formation acquisition prescribed in those provisions for business years ending on or after that date. machine translation, not official **第二項** 平成十三年四月一日前に開始した各事業年度において旧租税特別措置法第五十二条の三第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合には、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（平成十三年四月一日以後に開始する事業年度に限るものとし、当該各事業年度まで連続して青色申告書を提出している場合に限る。）において、その満たない金額（その金額のうち同条第二項の規定又はこの項の規定により既に損金の額に算入された金額があるときは、当該金額を控除した金額）以下の金額を損金経理の方法により特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。 suppl-4131-7/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 Where the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year that began before April 1, 2001 is less than the special depreciation limit referred to in that paragraph, if a corporation, in each business year that ends within one year after the day following the end of the business year in which the provisions of that paragraph were applied (limited to business years beginning on or after April 1, 2001, and limited to the case where the corporation has continuously filed blue returns up to each of those business years), sets aside an amount not exceeding the amount of the shortfall (where any part of that amount has already been included in deductible expenses pursuant to the provisions of paragraph (2) of that Article or the provisions of this paragraph, the amount obtained by deducting that amount) as a reserve for special depreciation through accounting as an expense or loss, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year. machine translation, not official **第三項** 旧租税特別措置法第五十二条の三第一項若しくは第二項の規定又は前項の規定の適用を受けた法人が平成十三年四月一日以後に終了する各事業年度終了の日において、前事業年度から繰り越された特別償却準備金の金額（その日までに同条第五項若しくは次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は前事業年度終了の日までに同条第四項の規定若しくはこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）がある場合には、当該特別償却準備金の金額については、その積立てをした事業年度別に区分した各金額ごとに、当該区分した金額の積立てをした事業年度の所得の金額の計算上旧租税特別措置法第五十二条の三第一項若しくは第二項の規定又は前項の規定により損金の額に算入された金額に当該各事業年度の月数を乗じてこれを八十四で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該事業年度の所得の金額の計算上、益金の額に算入する。 suppl-4131-7/art-20/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 Where, as of the end of each business year ending on or after April 1, 2001 of a corporation to which the provisions of Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or the provisions of the preceding paragraph have been applied, there is an amount of the reserve for special depreciation carried forward from the preceding business year (where there is an amount that has been, or has come to be required to be, included in gross profit pursuant to the provisions of paragraph (5) of that Article or the following paragraph by that day, or an amount included in gross profit pursuant to the provisions of paragraph (4) of that Article or the provisions of this paragraph by the end of the preceding business year, the amount obtained by deducting those amounts; the same applies hereinafter in this Article), then, with regard to that amount of the reserve for special depreciation, for each of the amounts into which it is divided by the business year in which it was set aside, the amount equivalent to the amount calculated by multiplying the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or the provisions of the preceding paragraph in calculating the amount of income for the business year in which that divided amount was set aside by the number of months in each of those business years and dividing the result by 84 (where the calculated amount exceeds that divided amount, that divided amount) is included in gross profit in calculating the amount of income for each of those business years, respectively. machine translation, not official **第四項** 前項に規定する法人が平成十三年四月一日以後に次の各号に掲げる場合（適格合併、適格分割、適格現物出資又は適格事後設立（それぞれ新租税特別措置法第二条第二項第十一号、第十四号、第十七号又は第十八号に規定する適格合併、適格分割、適格現物出資又は適格事後設立をいう。以下この条において同じ。）により減価償却資産（同項第二十五号に規定する減価償却資産をいう。以下この条において同じ。）の全部を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第二号に掲げる場合にあっては、合併又は分割型分割（同項第十二号に規定する分割型分割をいう。以下この項において同じ。）の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第三号に掲げる場合にあっては、同号に規定する特別償却準備金の金額をその積立てをした事業年度別に区分した各金額のうち、その積立てをした事業年度が最も古いものから順次益金の額に算入されるものとする。 suppl-4131-7/art-20/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4 If a corporation prescribed in the preceding paragraph comes to fall under any of the cases listed in the following items on or after April 1, 2001 (excluding the case where it has transferred all of its depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in item (xi), (xiv), (xvii) or (xviii) of that paragraph, respectively; the same applies hereinafter in this Article)), the amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day before the date of the merger or company split by split-off (meaning a company split by split-off prescribed in item (xii) of that paragraph; the same applies hereinafter in this paragraph)). In this case, in the case listed in item (iii), the amounts into which the amount of the reserve for special depreciation prescribed in that item is divided by the business year in which it was set aside are to be included in gross profit in order, starting from the one set aside in the earliest business year. machine translation, not official **一** 減価償却資産の全部を有しないこととなった場合（次号に該当する場合を除く。）　その有しなくなった日における特別償却準備金の金額 suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1 where the corporation has ceased to hold all of its depreciable assets (excluding the case falling under the following item): the amount of the reserve for special depreciation as of the day on which it ceased to hold them; machine translation, not official **二** 合併又は分割型分割により合併法人（新租税特別措置法第二条第二項第四号に規定する合併法人をいう。以下この条及び次条において同じ。）又は分割承継法人（同項第六号に規定する分割承継法人をいう。第十三項において同じ。）に減価償却資産の全部を移転した場合　その合併又は分割型分割の直前における特別償却準備金の金額 suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2 where the corporation has transferred all of its depreciable assets to a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and the following Article) or a successor corporation in a company split (meaning a successor corporation in a company split prescribed in item (vi) of that paragraph; the same applies in paragraph (13)) through a merger or company split by split-off: the amount of the reserve for special depreciation immediately before that merger or company split by split-off; machine translation, not official **三** 前項及び前二号の場合以外の場合において特別償却準備金の金額を取り崩した場合　その取り崩した日における特別償却準備金の金額のうちその取り崩した金額に相当する金額 suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3 where the corporation has reversed the amount of the reserve for special depreciation in a case other than the cases under the preceding paragraph and the preceding two items: the amount equivalent to the reversed amount out of the amount of the reserve for special depreciation as of the day on which it reversed it. machine translation, not official **第五項** 第三項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4131-7/art-20/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5 The number of months referred to in paragraph (3) is calculated according to the calendar, and a fraction of less than one month is counted as one month. machine translation, not official **第六項** 第二項の規定は、旧租税特別措置法第五十二条の三第一項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第二項に規定する満たない金額の明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の新租税特別措置法第二条第二項第二十七号に規定する確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。 suppl-4131-7/art-20/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6 The provisions of paragraph (2) apply only if a written statement of the shortfall prescribed in paragraph (2) is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year on or after the business year in which the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied, and the tax return, etc. prescribed in Article 2, paragraph (2), item (xxvii) of the New Act on Special Measures Concerning Taxation for the business year for which the application of the provisions of paragraph (2) is sought contains a statement regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has attached to it a written statement concerning the calculation of the amount so set aside. machine translation, not official **第七項** 法人で平成十三年四月一日以後最初に終了する事業年度において旧租税特別措置法第四十二条の五第一項、第四十二条の六第一項、第四十二条の七第一項、第四十二条の八第一項、第四十二条の十二第一項又は第四十三条から第四十八条までの規定（以下この項において「旧特別償却に関する規定」という。）の適用を受けることができるものが、同日以後に行う適格分社型分割（新租税特別措置法第二条第二項第十六号に規定する適格分社型分割をいう。）、適格現物出資又は適格事後設立（以下この条において「適格分社型分割等」という。）により旧特別償却に関する規定に規定する減価償却資産（以下この条において「旧特別償却対象資産」という。）を移転する場合において、当該旧特別償却に関する規定の適用を受けることに代えて、当該適格分社型分割等の直前の時を当該事業年度終了の時として当該旧特別償却に関する規定に規定する特別償却限度額以下の金額を特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。 suppl-4131-7/art-20/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 Where a corporation that may apply the provisions of Article 42-5, paragraph (1), Article 42-6, paragraph (1), Article 42-7, paragraph (1), Article 42-8, paragraph (1), Article 42-12, paragraph (1) or Articles 43 through 48 of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former provisions on special depreciation" in this paragraph) in the business year ending first on or after April 1, 2001 transfers depreciable assets prescribed in the former provisions on special depreciation (hereinafter referred to as an "asset subject to the former special depreciation" in this Article) through a qualified company split by spin-off (meaning a qualified company split by spin-off prescribed in Article 2, paragraph (2), item (xvi) of the New Act on Special Measures Concerning Taxation), qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "qualified company split by spin-off, etc." in this Article) carried out on or after that date, if, in lieu of applying the former provisions on special depreciation, it sets aside an amount not exceeding the special depreciation limit prescribed in the former provisions on special depreciation as a reserve for special depreciation, treating the time immediately before that qualified company split by spin-off, etc. as the end of that business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year. machine translation, not official **第八項** 平成十三年四月一日前に開始した各事業年度において旧租税特別措置法第五十二条の三第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合で、かつ、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（当該各事業年度まで連続して青色申告書を提出している場合に限る。）において平成十三年四月一日以後に行われる適格分社型分割等により旧特別償却対象資産を移転する場合には、当該適格分社型分割等の直前の時を当該事業年度終了の時としてその満たない金額（その金額のうち同条第二項又はこの項の規定により既に損金の額に算入された金額があるときは、当該金額を控除した金額）以下の金額を特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。 suppl-4131-7/art-20/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 Where the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year that began before April 1, 2001 is less than the special depreciation limit referred to in that paragraph, and a corporation transfers an asset subject to the former special depreciation through a qualified company split by spin-off, etc. carried out on or after April 1, 2001 in each business year that ends within one year after the day following the end of the business year in which the provisions of that paragraph were applied (limited to the case where the corporation has continuously filed blue returns up to each of those business years), if the corporation, treating the time immediately before that qualified company split by spin-off, etc. as the end of that business year, sets aside an amount not exceeding the amount of the shortfall (where any part of that amount has already been included in deductible expenses pursuant to the provisions of paragraph (2) of that Article or this paragraph, the amount obtained by deducting that amount) as a reserve for special depreciation, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year. machine translation, not official **第九項** 法人が前二項の規定の適用を受ける事業年度において、特別償却準備金として積み立てた金額が旧租税特別措置法第四十五条の二第三項、第四十六条、第四十六条の二第一項又は第四十六条の三から第四十八条までの規定に係るものであるときは、当該積み立てた金額のうちこれらの規定に規定する特別償却限度額に達するまでの金額は、まず第七項の規定による積立てがあったものとみなす。 suppl-4131-7/art-20/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9 Where, in the business year in which a corporation applies the provisions of the preceding two paragraphs, the amount set aside as a reserve for special depreciation pertains to the provisions of Article 45-2, paragraph (3), Article 46, Article 46-2, paragraph (1) or Articles 46-3 through 48 of the Former Act on Special Measures Concerning Taxation, the portion of the amount so set aside up to the special depreciation limit prescribed in those provisions is deemed to have been set aside first under the provisions of paragraph (7). machine translation, not official **第十項** 第七項及び第八項の規定は、これらの規定に規定する法人が適格分社型分割等の日以後二月以内にこれらの規定の特別償却準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。 suppl-4131-7/art-20/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10 The provisions of paragraphs (7) and (8) apply only if the corporation prescribed in those provisions submits a document stating the amount of the reserve for special depreciation under those provisions and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment within two months after the date of the qualified company split by spin-off, etc. machine translation, not official **第十一項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格合併により合併法人に減価償却資産を移転した場合には、その適格合併直前における特別償却準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別償却準備金の金額は、当該合併法人がその適格合併の日において有する特別償却準備金の金額とみなす。 suppl-4131-7/art-20/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11 Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2) transfers depreciable assets to a merging corporation through a qualified merger carried out on or after April 1, 2001, the amount of the reserve for special depreciation immediately before that qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for special depreciation taken over by that merging corporation is deemed to be the amount of the reserve for special depreciation held by that merging corporation as of the date of that qualified merger. machine translation, not official **第十二項** 前項に規定する合併法人のその適格合併の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、前項の規定により当該合併法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該合併法人が合併後存続する法人であるときは、その有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格合併の日から同日を含む事業年度終了の日までの期間の月数」とする。 suppl-4131-7/art-20/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-12 With regard to the application of the provisions of paragraph (3) for the business year of the merging corporation prescribed in the preceding paragraph that includes the date of that qualified merger, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in that paragraph is to include the amount of the reserve for special depreciation deemed to be held by that merging corporation pursuant to the provisions of the preceding paragraph. In this case, where that merging corporation is the corporation surviving the merger, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified merger to the end of the business year that includes that date". machine translation, not official **第十三項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が適格分割により分割承継法人に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格分割により減価償却資産の全部を移転した場合を含む。）には、その適格分割直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格分割により減価償却資産の全部を移転した場合には、その適格分割直前における特別償却準備金の金額）は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別償却準備金の金額は、当該分割承継法人がその適格分割の日において有する特別償却準備金の金額とみなす。 suppl-4131-7/art-20/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13 Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a successor corporation in a company split through a qualified company split (including the case where it has transferred all of its depreciable assets through that qualified company split), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified company split (where it has transferred all of its depreciable assets through that qualified company split, the amount of the reserve for special depreciation immediately before that qualified company split), is to be taken over by that successor corporation in a company split. In this case, the amount of the reserve for special depreciation taken over by that successor corporation in a company split is deemed to be the amount of the reserve for special depreciation held by that successor corporation in a company split as of the date of that qualified company split. machine translation, not official **第十四項** 前項の場合において、同項の適格分割が分社型分割（新租税特別措置法第二条第二項第十三号に規定する分社型分割をいう。）であるときの前項の特別償却準備金を積み立てている法人の当該適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格分割の日の前日までの期間の月数」とする。 suppl-4131-7/art-20/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-14 In the case referred to in the preceding paragraph, where the qualified company split referred to in that paragraph is a company split by spin-off (meaning a company split by spin-off prescribed in Article 2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation), with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in the preceding paragraph that includes the date of that qualified company split (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified company split to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified company split". machine translation, not official **第十五項** 第十三項に規定する分割承継法人のその適格分割の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十三項の規定により当該分割承継法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該分割承継法人が当該適格分割により設立された法人でないときは、当該分割承継法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格分割の日から同日を含む事業年度終了の日までの期間の月数」とする。 suppl-4131-7/art-20/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-15 With regard to the application of the provisions of paragraph (3) for the business year of the successor corporation in a company split prescribed in paragraph (13) that includes the date of that qualified company split, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split pursuant to the provisions of paragraph (13). In this case, where that successor corporation in a company split is not a corporation incorporated through that qualified company split, with regard to the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified company split to the end of the business year that includes that date". machine translation, not official **第十六項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格現物出資により被現物出資法人（新租税特別措置法第二条第二項第八号に規定する被現物出資法人をいう。以下この項において同じ。）に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格現物出資により減価償却資産の全部を移転した場合を含む。）には、その適格現物出資直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格現物出資により減価償却資産の全部を移転した場合には、その適格現物出資直前における特別償却準備金の金額）は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別償却準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する特別償却準備金の金額とみなす。 suppl-4131-7/art-20/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16 Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a corporation receiving a capital contribution in kind (meaning a corporation receiving a capital contribution in kind prescribed in Article 2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) through a qualified capital contribution in kind carried out on or after April 1, 2001 (including the case where it has transferred all of its depreciable assets through that qualified capital contribution in kind), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified capital contribution in kind (where it has transferred all of its depreciable assets through that qualified capital contribution in kind, the amount of the reserve for special depreciation immediately before that qualified capital contribution in kind), is to be taken over by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special depreciation taken over by that corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special depreciation held by that corporation receiving a capital contribution in kind as of the date of that qualified capital contribution in kind. machine translation, not official **第十七項** 前項の場合において、同項の特別償却準備金を積み立てている法人の当該適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格現物出資の日の前日までの期間の月数」とする。 suppl-4131-7/art-20/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-17 In the case referred to in the preceding paragraph, with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in that paragraph that includes the date of that qualified capital contribution in kind (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified capital contribution in kind". machine translation, not official **第十八項** 第十六項に規定する被現物出資法人のその適格現物出資の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十六項の規定により当該被現物出資法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被現物出資法人が当該適格現物出資により設立された法人でないときは、当該被現物出資法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日から同日を含む事業年度終了の日までの期間の月数」とする。 suppl-4131-7/art-20/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-18 With regard to the application of the provisions of paragraph (3) for the business year of the corporation receiving a capital contribution in kind prescribed in paragraph (16) that includes the date of that qualified capital contribution in kind, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (16). In this case, where that corporation receiving a capital contribution in kind is not a corporation incorporated through that qualified capital contribution in kind, with regard to the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified capital contribution in kind to the end of the business year that includes that date". machine translation, not official **第十九項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格事後設立により被事後設立法人（新租税特別措置法第二条第二項第十号に規定する被事後設立法人をいう。以下この項において同じ。）に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格事後設立により減価償却資産の全部を移転した場合を含む。）には、その適格事後設立直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格事後設立により減価償却資産の全部を移転した場合には、その適格事後設立直前における特別償却準備金の金額）は、当該被事後設立法人に引き継ぐものとする。この場合において、その被事後設立法人が引継ぎを受けた特別償却準備金の金額は、当該被事後設立法人がその適格事後設立の日において有する特別償却準備金の金額とみなす。 suppl-4131-7/art-20/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19 Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a transferee corporation in a post-formation acquisition (meaning a transferee corporation in a post-formation acquisition prescribed in Article 2, paragraph (2), item (x) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) through a qualified post-formation acquisition of assets carried out on or after April 1, 2001 (including the case where it has transferred all of its depreciable assets through that qualified post-formation acquisition of assets), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified post-formation acquisition of assets (where it has transferred all of its depreciable assets through that qualified post-formation acquisition of assets, the amount of the reserve for special depreciation immediately before that qualified post-formation acquisition of assets), is to be taken over by that transferee corporation in a post-formation acquisition. In this case, the amount of the reserve for special depreciation taken over by that transferee corporation in a post-formation acquisition is deemed to be the amount of the reserve for special depreciation held by that transferee corporation in a post-formation acquisition as of the date of that qualified post-formation acquisition of assets. machine translation, not official **第二十項** 前項の場合において、同項の特別償却準備金を積み立てている法人の当該適格事後設立の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格事後設立の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格事後設立の日の前日までの期間の月数」とする。 suppl-4131-7/art-20/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-20 In the case referred to in the preceding paragraph, with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in that paragraph that includes the date of that qualified post-formation acquisition of assets (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified post-formation acquisition of assets to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified post-formation acquisition of assets". machine translation, not official **第二十一項** 第十九項に規定する被事後設立法人のその適格事後設立の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十九項の規定により当該被事後設立法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被事後設立法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格事後設立の日から同日を含む事業年度終了の日までの期間の月数」とする。 suppl-4131-7/art-20/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21 With regard to the application of the provisions of paragraph (3) for the business year of the transferee corporation in a post-formation acquisition prescribed in paragraph (19) that includes the date of that qualified post-formation acquisition of assets, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that transferee corporation in a post-formation acquisition pursuant to the provisions of paragraph (19). In this case, with regard to the amount of the reserve for special depreciation deemed to be held by that transferee corporation in a post-formation acquisition, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified post-formation acquisition of assets to the end of the business year that includes that date". machine translation, not official **第二十二項** 第五項、第六項及び第十項に定めるもののほか、第二項から第四項まで、第七項から第九項まで及び第十一項から前項までの規定の適用に関し必要な事項は、政令で定める。 suppl-4131-7/art-20/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22 Beyond what is provided for in paragraphs (5), (6) and (10), necessary matters concerning the application of the provisions of paragraphs (2) through (4), paragraphs (7) through (9) and paragraph (11) through the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-7/art-20/par-1: 次項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-1: 第二十二項 → 租税特別措置法 附則第二十条第二十二項 (Supplementary Provisions, Article 20, paragraph (22)), suppl-4131-7/art-20/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22 - suppl-4131-7/art-20/par-2: この項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-3: 前項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-3: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20 - suppl-4131-7/art-20/par-3: 次項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4131-7/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4 - suppl-4131-7/art-20/par-3: この項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-4: 第三号 → 租税特別措置法 附則第二十条第四項第三号 (Supplementary Provisions, Article 20, paragraph (4), item (iii)), suppl-4131-7/art-20/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3 - suppl-4131-7/art-20/par-4: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20 - suppl-4131-7/art-20/par-4: 第二号 → 租税特別措置法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4131-7/art-20/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2 - suppl-4131-7/art-20/par-4: この項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4131-7/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4 - suppl-4131-7/art-20/par-4: 前項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-4/item-1: 次号 → 租税特別措置法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4131-7/art-20/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2 - suppl-4131-7/art-20/par-4/item-2: 第十三項 → 租税特別措置法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4131-7/art-20/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13 - suppl-4131-7/art-20/par-4/item-2: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20 - suppl-4131-7/art-20/par-4/item-2: 次条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4131-7/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21 - suppl-4131-7/art-20/par-4/item-3: 前二号 → 租税特別措置法 附則第二十条第四項第一号 (Supplementary Provisions, Article 20, paragraph (4), item (i)), suppl-4131-7/art-20/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1 - suppl-4131-7/art-20/par-4/item-3: 前二号 → 租税特別措置法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4131-7/art-20/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2 - suppl-4131-7/art-20/par-4/item-3: 前項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-5: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-6: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-7: この項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-7: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20 - suppl-4131-7/art-20/par-8: この項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-9: 前二項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-9: 前二項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-10: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-10: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-11: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-12: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-12: 前項 → 租税特別措置法 附則第二十条第十一項 (Supplementary Provisions, Article 20, paragraph (11)), suppl-4131-7/art-20/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11 - suppl-4131-7/art-20/par-13: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-13: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-13: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-14: 前項 → 租税特別措置法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4131-7/art-20/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13 - suppl-4131-7/art-20/par-14: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-15: 第十三項 → 租税特別措置法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4131-7/art-20/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13 - suppl-4131-7/art-20/par-15: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-16: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-16: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-16: この項 → 租税特別措置法 附則第二十条第十六項 (Supplementary Provisions, Article 20, paragraph (16)), suppl-4131-7/art-20/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16 - suppl-4131-7/art-20/par-16: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-17: 前項 → 租税特別措置法 附則第二十条第十六項 (Supplementary Provisions, Article 20, paragraph (16)), suppl-4131-7/art-20/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16 - suppl-4131-7/art-20/par-17: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-18: 第十六項 → 租税特別措置法 附則第二十条第十六項 (Supplementary Provisions, Article 20, paragraph (16)), suppl-4131-7/art-20/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16 - suppl-4131-7/art-20/par-18: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-19: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-19: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-19: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-19: この項 → 租税特別措置法 附則第二十条第十九項 (Supplementary Provisions, Article 20, paragraph (19)), suppl-4131-7/art-20/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19 - suppl-4131-7/art-20/par-20: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-20: 前項 → 租税特別措置法 附則第二十条第十九項 (Supplementary Provisions, Article 20, paragraph (19)), suppl-4131-7/art-20/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19 - suppl-4131-7/art-20/par-21: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-21: 第十九項 → 租税特別措置法 附則第二十条第十九項 (Supplementary Provisions, Article 20, paragraph (19)), suppl-4131-7/art-20/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19 - suppl-4131-7/art-20/par-22: 第七項から第九項まで → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - suppl-4131-7/art-20/par-22: 第二項から第四項まで → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - suppl-4131-7/art-20/par-22: 第六項 → 租税特別措置法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-4131-7/art-20/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6 - suppl-4131-7/art-20/par-22: 前項 → 租税特別措置法 附則第二十条第二十一項 (Supplementary Provisions, Article 20, paragraph (21)), suppl-4131-7/art-20/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21 - suppl-4131-7/art-20/par-22: 第二項から第四項まで → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4131-7/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4 - suppl-4131-7/art-20/par-22: 第七項から第九項まで → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - suppl-4131-7/art-20/par-22: 第二項から第四項まで → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - suppl-4131-7/art-20/par-22: 第五項 → 租税特別措置法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-4131-7/art-20/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5 - suppl-4131-7/art-20/par-22: 第七項から第九項まで → 租税特別措置法 附則第二十条第九項 (Supplementary Provisions, Article 20, paragraph (9)), suppl-4131-7/art-20/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9 - suppl-4131-7/art-20/par-22: 第十一項 → 租税特別措置法 附則第二十条第十一項 (Supplementary Provisions, Article 20, paragraph (11)), suppl-4131-7/art-20/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11 - suppl-4131-7/art-20/par-22: 第十項 → 租税特別措置法 附則第二十条第十項 (Supplementary Provisions, Article 20, paragraph (10)), suppl-4131-7/art-20/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10 ## Cited by 27 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イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1 - 租税特別措置法 附則第二十条第一項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-1 - 租税特別措置法 附則第二十条第二項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2 - 租税特別措置法 附則第二十条第三項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3 - 租税特別措置法 附則第二十条第四項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4 - 租税特別措置法 附則第二十条第四項第一号（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1 - 租税特別措置法 附則第二十条第四項第二号（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2 - 租税特別措置法 附則第二十条第四項第三号（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3 - 租税特別措置法 附則第二十条第五項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5 - 租税特別措置法 附則第二十条第六項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6 - 租税特別措置法 附則第二十条第七項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7 - 租税特別措置法 附則第二十条第八項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8 - 租税特別措置法 附則第二十条第九項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9 - 租税特別措置法 附則第二十条第十項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10 - 租税特別措置法 附則第二十条第十一項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11 - 租税特別措置法 附則第二十条第十二項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-12 - 租税特別措置法 附則第二十条第十三項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13 - 租税特別措置法 附則第二十条第十四項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-14 - 租税特別措置法 附則第二十条第十五項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-15 - 租税特別措置法 附則第二十条第十六項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16 - 租税特別措置法 附則第二十条第十七項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-17 - 租税特別措置法 附則第二十条第十八項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-18 - 租税特別措置法 附則第二十条第十九項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19 - 租税特別措置法 附則第二十条第二十項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-20 - 租税特別措置法 附則第二十条第二十一項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21 - 租税特別措置法 附則第二十条第二十二項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/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-20261007T211206-410, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-411, 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