# 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)（法人の準備金に関する経過措置） — address `suppl-4141-15/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-4141-15/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/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. --- ### 第二十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-4141-15/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24 **第一項** 旧租税特別措置法第五十五条の二第一項に規定する法人の施行日以後最初に開始する事業年度の直前の事業年度において所得の金額の計算上損金の額に算入された海外投資等損失準備金の金額については、同条の規定は、なおその効力を有する。 suppl-4141-15/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-1 With regard to the amount of the reserve for losses on overseas investment, etc. that was included in deductible expenses in calculating the amount of income for the business year immediately preceding the first business year commencing on or after the Effective Date of a corporation prescribed in Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article remain in force. machine translation, not official **第二項** 旧租税特別措置法第五十五条の四第一項に規定する投資育成会社（次項において「投資育成会社」という。）の施行日前に開始した各事業年度において同項の規定により所得の金額の計算上損金の額に算入された創業中小企業投資損失準備金の金額については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「、「第五十五条の四第三項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四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同法第一条の規定による改正前の租税特別措置法第五十五条の四第三項」と、「同条第四項」とあるのは「法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十九条第四項」と、「同条第三項」とあるのは「同法附則第二十九条第三項」」と、同条第三項第五号中「次項」とあるのは「次項並びに租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四条第三項」と、同条第四項中「前日を含む事業年度」とあるのは「前日を含む事業年度（当該事業年度開始の日以後二年を経過した日の前日（以下この項において「二年経過日」という。）を含む事業年度が連結事業年度に該当する場合には、当該事業年度開始の日の翌日から二年経過日までの間に最初に開始した連結事業年度開始の日の前日を含む事業年度）」とする。 suppl-4141-15/art-24/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2 With regard to the amount of the reserve for losses on investments in start-up small and medium sized enterprises that was included in deductible expenses in calculating the amount of income pursuant to the provisions of Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year commencing before the Effective Date of an investment and development company prescribed in that paragraph (referred to as an "investment and development company" in the following paragraph), the provisions of that Article remain in force. In this case, in paragraph (2) of that Article, the phrase ", 'Article 55-4, paragraph (3)'" is deemed to be replaced with "'Article 55-4, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), which remains in force pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of that Act', the phrase 'paragraph (4) of that Article' is deemed to be replaced with 'Article 29, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002)', and the phrase 'paragraph (3) of that Article' is deemed to be replaced with 'Article 29, paragraph (3) of the Supplementary Provisions of that Act'"; in paragraph (3), item (v) of that Article, the phrase "the following paragraph" is deemed to be replaced with "the following paragraph and Article 24, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002)"; and in paragraph (4) of that Article, the phrase "the business year that includes the day preceding" is deemed to be replaced with "the business year that includes the day preceding (or, if the business year that includes the day preceding the day on which two years have elapsed from the date of commencement of that business year (referred to as the 'date two years have passed' in this paragraph) falls under a consolidated business year, the business year that includes the day preceding the date of commencement of the consolidated business year that first commences during the period from the day following the date of commencement of that business year to the date two years have passed)". machine translation, not official **第三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法第五十五条の四第一項の創業中小企業投資損失準備金を積み立てている投資育成会社が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をしたことにより、当該事業年度の確定申告書等を青色申告書により提出できる者でないこととなった場合を含む。）は、当該事業年度終了の日における創業中小企業投資損失準備金は、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。この場合においては、前項の規定は、適用しない。 suppl-4141-15/art-24/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-3 If an investment and development company that has accumulated the reserve for losses on investments in start-up small and medium sized enterprises referred to in Article 55-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph, is not a person who may file a tax return, etc. for that business year using a blue return in the case where that business year does not fall under a consolidated business year and the business year that includes the day preceding the date of commencement of that business year fell under a consolidated business year (including the case where it has ceased to be a person who may file a tax return, etc. for that business year using a blue return because its approval for filing blue returns has been revoked or because it has submitted a written notification to the effect that it will discontinue filing returns using blue returns), the reserve for losses on investments in start-up small and medium sized enterprises as of the end of that business year is included in gross profit in calculating the amount of income for that business year. In this case, the provisions of the preceding paragraph do not apply. machine translation, not official **第四項** 新租税特別措置法第五十七条の二の規定は、法人の平成十四年七月一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-4141-15/art-24/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-4 The provisions of Article 57-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after July 1, 2002. machine translation, not official --- ## Cites - suppl-4141-15/art-24/par-2: 次項 → 租税特別措置法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4141-15/art-24/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-3 - suppl-4141-15/art-24/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第二十四条第二項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4141-15/art-24/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2 - suppl-4141-15/art-24/par-2: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4141-15/art-24/par-2: 法人税法等の一部を改正する法律（平成十四年法律第七十九号）附則第二十九条第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4141-79/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-4 - suppl-4141-15/art-24/par-2: 同条第三項 → 租税特別措置法 附則第二十九条第三項 (Supplementary Provisions, Article 29, paragraph (3)), suppl-4141-79/art-29/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 - suppl-4141-15/art-24/par-3: 前項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4141-15/art-24/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十四条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-2 - 租税特別措置法 附則第二十四条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-24/par-3 - 租税特別措置法 附則第二十九条第一項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-1 - 租税特別措置法 附則第二十九条第二項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-2 - 租税特別措置法 附則第二十九条第三項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-29/par-3 --- ## 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-20261007T211206-419, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07