# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（個人の準備金に関する経過措置） — address `suppl-4211-13/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28 - 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. --- ### 第二十八条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4211-13/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28 **第一項** 旧租税特別措置法第二十条の二第一項の表の第二号の上欄に掲げる個人（石炭の採掘の事業を営むものを除く。）の平成二十二年以後の各年分の事業所得の金額の計算については、同条（第三項から第六項まで及び第八項に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4211-13/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28/par-1 With regard to the calculation of the amount of business income for each year from 2010 onward of an individual listed in the left-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding one engaged in the business of coal mining), the provisions of that Article (limited to the part concerning paragraphs (3) through (6) and paragraph (8)) remain in force. machine translation, not official **第二項** 新租税特別措置法第二十四条の二（第三項及び第七項から第九項までに係る部分に限る。）の規定は、同条第一項に規定する農業経営基盤強化準備金を積み立てている個人が施行日以後に同条第三項第三号に掲げる場合に該当することとなる場合について適用し、旧租税特別措置法第二十四条の二第一項に規定する農業経営基盤強化準備金を積み立てている個人が施行日前に同条第三項第三号に掲げる場合に該当することとなった場合については、なお従前の例による。 suppl-4211-13/art-28/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-28/par-2 The provisions of Article 24-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3) and paragraphs (7) through (9)) apply in the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in paragraph (1) of that Article comes to fall under the case listed in paragraph (3), item (iii) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where an individual who has set aside a reserve for strengthening the farm management base prescribed in Article 24-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to fall under the case listed in paragraph (3), item (iii) of that Article before 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-20261007T211206-491, 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