# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Supplementary Provisions, Article 74) - 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: 第七十四条 (Supplementary Provisions, Article 74)（試験研究を行った場合の法人税額の特別控除に関する経過措置） — address `suppl-4221-6/art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74 - 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. --- ### 第七十四条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-4221-6/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74 **第一項** 新租税特別措置法第四十二条の四第十六項の規定は、平成二十二年十月一日以後に現物分配（附則第十条第二項に規定する現物分配をいう。以下同じ。）が行われる場合における法人の事業年度分の法人税について適用し、同日前に事後設立（附則第十条第二項に規定する事後設立をいう。以下附則第百二十二条までにおいて同じ。）が行われた場合における法人の事業年度分の法人税については、なお従前の例による。 suppl-4221-6/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-74/par-1 The provisions of Article 42-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a distribution in kind (meaning a distribution in kind prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter) is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter up to Article 122 of the Supplementary Provisions) was carried out before that date. machine translation, not official --- ## Cites - suppl-4221-6/art-74/par-1: 附則第百二十二条 → 租税特別措置法 附則第百二十二条 (Supplementary Provisions, Article 122), suppl-4221-6/art-122 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-122 --- ## 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-20261007T211206-505, 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