# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十二条 (Supplementary Provisions, Article 92) - 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: 第九十二条 (Supplementary Provisions, Article 92)（印紙税の特例に関する経過措置） — address `suppl-4201-23/art-92` - 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-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92 - 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. --- ### 第九十二条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax caption: machine translation, not official suppl-4201-23/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92 **第一項** 旧租税特別措置法第九十一条の二に規定する民法第三十四条の規定に基づき設立された法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、同法第百六条第一項（同法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないものは、新租税特別措置法第九十一条の二に規定する公益社団法人又は公益財団法人とみなして、同条の規定を適用する。 suppl-4201-23/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92/par-1 A corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 91-2 of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations and which has not completed the registration referred to in Article 106, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of that Act following the deemed replacement of terms) is deemed to be an incorporated public interest association or incorporated public interest foundation prescribed in Article 91-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply. machine translation, not official --- ## Cites - suppl-4201-23/art-92/par-1: 民法第三十四条 → e-Gov law 129AC0000000089, 第三十四条 (Article 34), art-34 — not held in this collection ## Cited by 2 provisions cite 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ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第三十一条第一項（民間国外債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-1 --- ## 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-20261007T211206-488, 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