# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（特定目的会社に係る課税の特例に関する経過措置） — address `suppl-4211-13/art-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48 - 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. --- ### 第四十八条（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-4211-13/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48 **第一項** 新租税特別措置法第六十七条の十四第一項の規定は、同項に規定する特定目的会社の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-4211-13/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-1 The provisions of Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years ending on or after the Effective Date of a specific purpose company prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years that ended before the Effective Date of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第二項** 新租税特別措置法第六十七条の十四第三項（同項の表第四十二条の三の二第一項の表の第一号の項に係る部分に限る。）の規定は、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（次項において「特定目的会社」という。）の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する。 suppl-4211-13/art-48/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-2 The provisions of Article 67-14, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for item (i) of the table in Article 42-3-2, paragraph (1) in the table in that paragraph) apply to corporation tax for business years ending on or after the Effective Date of a specific purpose company prescribed in Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as a "specific purpose company" in the following paragraph). machine translation, not official **第三項** 新租税特別措置法第六十七条の十四第三項（同項の表第六十六条の十三第一項第一号の項に係る部分に限る。）の規定は、特定目的会社の平成二十一年二月一日以後に終了する事業年度分の法人税について適用する。 suppl-4211-13/art-48/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-3 The provisions of Article 67-14, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the row for Article 66-13, paragraph (1), item (i) in the table in that paragraph) apply to corporation tax for business years of a specific purpose company ending on or after February 1, 2009. machine translation, not official --- ## Cites - suppl-4211-13/art-48/par-2: 次項 → 租税特別措置法 附則第四十八条第三項 (Supplementary Provisions, Article 48, paragraph (3)), suppl-4211-13/art-48/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十八条第二項（特定目的会社に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-48/par-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-20261007T211206-494, 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