# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十一条 (Supplementary Provisions, Article 121) - 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: 第百二十一条 (Supplementary Provisions, Article 121)（特定目的会社に係る課税の特例に関する経過措置） — address `suppl-4181-10/art-121` - 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-121 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121 - 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. --- ### 第百二十一条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Specific Purpose Companies caption: machine translation, not official suppl-4181-10/art-121 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121 **第一項** 新租税特別措置法第六十七条の十四の規定は、同条第一項に規定する特定目的会社の会社法施行日以後に終了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六十七条の十四第一項に規定する特定目的会社の会社法施行日前に終了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-4181-10/art-121/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121/par-1 The provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in paragraph (1) of that Article for business years ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the effective date of the Companies Act. machine translation, not official **第二項** 新租税特別措置法第六十七条の十四第一項に規定する特定目的会社が会社法の施行に伴う関係法律の整備等に関する法律第二百三十条第一項に規定する特例旧特定目的会社である場合における新租税特別措置法第六十七条の十四の規定の適用については、同条第一項第一号中「全ての要件」とあるのは、「全ての要件（ハに掲げるものを除く。）」とするほか、同条の規定の適用に関する技術的読替えは、政令で定める。 suppl-4181-10/art-121/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-121/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-121/par-2 With regard to the application of the provisions of Article 67-14 of the New Act on Special Measures Concerning Taxation in the case where a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation is a special former specific purpose company prescribed in Article 230, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the phrase "all of the requirements" in paragraph (1), item (i) of that Article is deemed to be replaced with "all of the requirements (excluding those listed in (c))", and in addition, technical replacements of terms for the application of the provisions of that Article are specified by Cabinet Order. machine translation, not official ## 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六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 --- ## 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-20261007T211206-462, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-463, 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