# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - 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: 第七十一条 (Supplementary Provisions, Article 71)（農林中央金庫の合併等に係る課税の特例に関する経過措置） — address `suppl-4201-23/art-71` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71 - 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. --- ### 第七十一条（農林中央金庫の合併等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers, etc. of the Norinchukin Bank caption: machine translation, not official suppl-4201-23/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71 **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、施行日以後に行われる同項第五号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の二の二第五号に掲げる合併については、なお従前の例による。 suppl-4201-23/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71/par-1 The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to mergers listed in item (v) of that paragraph that are carried out on or after the Effective Date, and the provisions then in force continue to govern mergers listed in Article 68-2-2, item (v) of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の二第二項の規定は、施行日以後に行われる同項に規定する共同事業現物出資について適用する。 suppl-4201-23/art-71/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71/par-2 The provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to capital contributions in kind for joint business prescribed in that paragraph that are made on or after the Effective Date. machine translation, not official --- ## 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-20261007T211206-486, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07