# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — address `suppl-4171-21/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43 - 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. --- ### 第四十三条（中小企業者等に対する同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Family Companies to Small and Medium-Sized Enterprises, etc. caption: machine translation, not official suppl-4171-21/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43 **第一項** 新租税特別措置法第六十八条の二第一項の規定は、同項第一号及び第二号に掲げる同族会社の附則第一条第十九号に定める日以後に開始する事業年度分の法人税について適用し、旧租税特別措置法第六十八条の二第一項第一号から第三号までに掲げる同族会社の同日（同号に掲げる同族会社にあっては、平成十七年四月十三日）前に開始した事業年度分の法人税については、なお従前の例による。 suppl-4171-21/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-1 The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years beginning on or after the date specified in Article 1, item (xix) of the Supplementary Provisions of family companies listed in items (i) and (ii) of that paragraph, and the provisions then in force continue to govern corporation tax for business years beginning before that date (for family companies listed in item (iii) of Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, April 13, 2005) of family companies listed in Article 68-2, paragraph (1), items (i) through (iii) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第二項** 法人が施行日から附則第一条第十九号に定める日の前日までの間に開始する事業年度に係る新租税特別措置法第六十八条の二第二項に規定する書類を添付する場合における同項の規定の適用については、同項中「前項第三号」とあるのは、「前項第四号」とする。 suppl-4171-21/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-43/par-2 With regard to the application of the provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where a corporation attaches the documents prescribed in that paragraph for a business year beginning during the period from the Effective Date to the day before the date specified in Article 1, item (xix) of the Supplementary Provisions, the phrase "item (iii) of the preceding paragraph" in that paragraph is deemed to be replaced with "item (iv) of the preceding paragraph". machine translation, not official --- ## Cites - suppl-4171-21/art-43/par-1: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-4171-21/art-1/par-1/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19 - suppl-4171-21/art-43/par-2: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-4171-21/art-1/par-1/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19 ## 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十九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-19 --- ## 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-20261007T211206-451, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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