# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百条 (Supplementary Provisions, Article 100)
- 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: 第百条 (Supplementary Provisions, Article 100)（所得税法の特例と定率による税額控除の特例との調整に関する経過措置） — address `suppl-4181-10/art-100`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-100
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-100
- 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.
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### 第百条（所得税法の特例と定率による税額控除の特例との調整に関する経過措置） — Transitional Measures Concerning Adjustment Between the Special Provisions of the Income Tax Act and the Special Provisions on Tax Credit at a Fixed Rate
caption: machine translation, not official
suppl-4181-10/art-100 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-100
**第一項** 平成十八年分の所得税につき新租税特別措置法第三条の三第四項後段、第八条の三第四項第一号、第九条、第十条、第十条の二第三項若しくは第四項、第十条の三第三項から第五項まで若しくは第十一項、第十条の四第三項から第五項まで若しくは第十一項、第十条の五第三項から第五項まで若しくは第十一項、第十条の六第三項から第五項まで若しくは第十一項、第十条の七、第二十五条、第二十八条の四、第二章第四節第二款から第八款まで、第三十七条の十から第三十七条の十三の三まで、第三十九条、第四十条の二第二項、同章第五節、第四十一条の七第二項又は第四十一条の十四から第四十一条の十九の二までの規定の適用がある個人については、旧租税特別措置法第四十二条の三の二の規定は、なおその効力を有する。この場合において、同条第一項中「第三十七条の十四」とあるのは「第三十七条の十三の三」と、「第四十一条の十九」とあるのは「第四十一条の十九の二」と、「所得税等負担軽減措置法第六条」とあるのは「経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（以下この条において「所得税等負担軽減措置法」という。）第六条」とする。
suppl-4181-10/art-100/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-100/par-1
With regard to an individual to whom, for income tax for 2006, the provisions of the second sentence of Article 3-3, paragraph (4), Article 8-3, paragraph (4), item (i), Article 9, Article 10, Article 10-2, paragraph (3) or (4), Article 10-3, paragraphs (3) through (5) or paragraph (11), Article 10-4, paragraphs (3) through (5) or paragraph (11), Article 10-5, paragraphs (3) through (5) or paragraph (11), Article 10-6, paragraphs (3) through (5) or paragraph (11), Article 10-7, Article 25, Article 28-4, Chapter II, Section 4, Subsections 2 through 8, Articles 37-10 through 37-13-3, Article 39, Article 40-2, paragraph (2), Section 5 of that Chapter, Article 41-7, paragraph (2), or Articles 41-14 through 41-19-2 of the New Act on Special Measures Concerning Taxation apply, the provisions of Article 42-3-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Article 37-14" in paragraph (1) of that Article is deemed to be replaced with "Article 37-13-3"; the phrase "Article 41-19" with "Article 41-19-2"; and the phrase "Article 6 of the Income Tax and Corporation Tax Burden Reduction Act" with "Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (hereinafter referred to as the 'Income Tax and Corporation Tax Burden Reduction Act' in this Article)".
machine translation, not official
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## 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-20261007T211206-460, 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