# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百六条 (Supplementary Provisions, Article 106) - 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: 第百六条 (Supplementary Provisions, Article 106)（特定目的信託に係る課税の特例等に関する経過措置） — address `suppl-4151-8/art-106` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106 - 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. --- ### 第百六条（特定目的信託に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation Pertaining to Special Purpose Trusts caption: machine translation, not official suppl-4151-8/art-106 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106 **第一項** 新租税特別措置法第六十八条の三の三第一項第二号イ及び第六十八条の三の四第一項第二号イの規定は、特定信託（法人税法第二条第二十九号の三に規定する特定信託をいう。以下この条において同じ。）の受託者である法人の施行日以後に開始する計算期間（法人税法第十五条の三第一項から第三項までに規定する計算期間をいう。以下この条において同じ。）分の法人税について適用し、特定信託の受託者である法人の施行日前に開始した計算期間分の法人税については、なお従前の例による。 suppl-4151-8/art-106/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106/par-1 The provisions of Article 68-3-3, paragraph (1), item (ii), (a) and Article 68-3-4, paragraph (1), item (ii), (a) of the New Act on Special Measures Concerning Taxation apply to corporation tax for calculation periods (meaning the calculation periods prescribed in Article 15-3, paragraphs (1) through (3) of the Corporation Tax Act; the same applies hereinafter in this Article), beginning on or after the Effective Date, of a corporation that is the trustee of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the Corporation Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporation tax for calculation periods, which began before the Effective Date, of a corporation that is the trustee of a specified trust. machine translation, not official --- ## Cites - suppl-4151-8/art-106/par-1: この条 → 租税特別措置法 附則第百六条 (Supplementary Provisions, Article 106), suppl-4151-8/art-106 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百六条第一項（特定目的信託に係る課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-106/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-20261007T211206-432, 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