# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十九条 (Supplementary Provisions, Article 99) - 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: 第九十九条 (Supplementary Provisions, Article 99)（同居の特別障害者に係る扶養控除等の特例に関する経過措置） — address `suppl-4181-10/art-99` - 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-99 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-99 - 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. --- ### 第九十九条（同居の特別障害者に係る扶養控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Dependents, etc. for Special Persons with Disabilities Living Together caption: machine translation, not official suppl-4181-10/art-99 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-99 **第一項** 平成十八年十二月三十一日以前に支払うべき所得税法第百八十三条第一項に規定する給与等について旧租税特別措置法第四十一条の十六第四項の規定により読み替えられた第十四条の規定による廃止前の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別表第一から別表第三までを適用する場合における当該給与等については、なお従前の例による。 suppl-4181-10/art-99/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-99/par-1 The provisions then in force continue to govern salary, etc. prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid on or before December 31, 2006, in the case where Appended Tables 1 through 3 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. before its repeal by the provisions of Article 14, as read with the replacement of terms pursuant to the provisions of Article 41-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation, are applied to that salary, etc. machine translation, not official --- ## Cites - suppl-4181-10/art-99/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 ## 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五号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-5/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-20261007T211206-460, 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