# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73) - 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: 第七十三条 (Supplementary Provisions, Article 73)（個人の準備金に関する経過措置） — address `suppl-4151-8/art-73` - 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-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73 - 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. --- ### 第七十三条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4151-8/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73 **第一項** 新租税特別措置法第二十条の規定は、個人の附則第一条第十二号に定める日以後に積み立てた新租税特別措置法第二十条第一項の鉱害防止積立金について適用し、個人の同日前に積み立てた旧租税特別措置法第二十条の三第一項の鉱害防止積立金については、なお従前の例による。 suppl-4151-8/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73/par-1 The provisions of Article 20 of the New Act on Special Measures Concerning Taxation apply to mining pollution control reserve funds under Article 20, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual has set aside on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and with regard to mining pollution control reserve funds under Article 20-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual set aside before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧租税特別措置法第二十条の二第一項の表の各号の上欄に掲げる個人が平成十五年以前の各年において積み立てた同項のプログラム等準備金については、同条の規定は、なおその効力を有する。 suppl-4151-8/art-73/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-73/par-2 With regard to reserves for programs, etc. under Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual listed in the left-hand column of each item of the table in that paragraph has set aside in each year up to and including 2003, the provisions of that Article remain in force. machine translation, not official --- ## Cites - suppl-4151-8/art-73/par-1: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4151-8/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-12 ## 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十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-12 --- ## 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-20261007T211206-428, 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