# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十六条 (Supplementary Provisions, Article 96) - 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: 第九十六条 (Supplementary Provisions, Article 96)（特定目的会社に係る課税の特例に関する経過措置） — address `suppl-4221-6/art-96` - 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-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96 - 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. --- ### 第九十六条（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-4221-6/art-96 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96 **第一項** 新租税特別措置法第六十七条の十四第一項第一号ロ（２）及びハ（同号ハに規定する基準特定出資に係る部分に限る。）の規定は、同項に規定する特定目的会社（以下この項において「特定目的会社」という。）の施行日以後に開始する事業年度（施行日前に設立された特定目的会社で平成二十七年三月三十一日までに資産の流動化に関する法律（平成十年法律第百五号）第四条第二項に規定する業務開始届出をしなかったもの（以下この項において「届出未済会社」という。）にあっては平成二十七年四月一日以後に終了する事業年度に限り、施行日前に設立された特定目的会社（届出未済会社を除く。）にあっては施行日以後最初に変更等届出（新租税特別措置法第六十七条の十四第一項第一号ハに規定する資産流動化計画に係る資産の流動化に関する法律第九条第一項の規定による同法第五条第一項第一号に掲げる事項の変更の届出又は同法第十条第一項の規定による届出をいう。以下この項において同じ。）をする日以後に終了する事業年度に限る。）分の法人税について適用し、特定目的会社の施行日前に開始した事業年度（届出未済会社にあっては施行日以後に開始し、かつ、同月一日前に終了した事業年度を含み、施行日前に設立された特定目的会社（届出未済会社を除く。）にあっては施行日以後に開始し、かつ、施行日以後最初に変更等届出をする日前に終了した事業年度を含む。）分の法人税については、なお従前の例による。この場合において、届出未済会社の最初に変更等届出をする日前に終了する事業年度に係る新租税特別措置法第六十七条の十四第一項第一号ロ（２）の規定の適用については、同号ロ（２）中「保有されることが見込まれている」とあるのは、「引き受けられた」とする。 suppl-4221-6/art-96/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-1 The provisions of Article 67-14, paragraph (1), item (i), (b), 2. and (c) (limited to the part concerning base specified equity prescribed in (c) of that item) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a specific purpose company prescribed in that paragraph (referred to as a "specific purpose company" in this paragraph) for business years beginning on or after the Effective Date (for a specific purpose company established before the Effective Date that did not file the notification of commencement of business prescribed in Article 4, paragraph (2) of the Act on the Securitization of Assets (Act No. 105 of 1998) by March 31, 2015 (referred to as a "company yet to file its notification" in this paragraph), limited to business years ending on or after April 1, 2015, and for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), limited to business years ending on or after the day on which it first files a notification of change, etc. (meaning a notification of a change in the matters listed in Article 5, paragraph (1), item (i) of the Act on the Securitization of Assets under the provisions of Article 9, paragraph (1) of that Act, or a notification under the provisions of Article 10, paragraph (1) of that Act, pertaining to the asset securitization plan prescribed in Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on or after the Effective Date), and the provisions then in force continue to govern corporation tax of a specific purpose company for business years that began before the Effective Date (including, for a company yet to file its notification, business years that began on or after the Effective Date and ended before April 1, 2015, and, for a specific purpose company established before the Effective Date (excluding a company yet to file its notification), business years that began on or after the Effective Date and ended before the day on which it first files a notification of change, etc. on or after the Effective Date). In this case, with regard to the application of the provisions of Article 67-14, paragraph (1), item (i), (b), 2. of the New Act on Special Measures Concerning Taxation to business years of a company yet to file its notification ending before the day on which it first files a notification of change, etc., the phrase "expected to be held" in (b), 2. of that item is deemed to be replaced with "subscribed for". machine translation, not official **第二項** 新租税特別措置法第六十七条の十四第一項第一号ハ（同号ハに規定する基準特定出資に係る部分を除く。）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-4221-6/art-96/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-2 The provisions of Article 67-14, paragraph (1), item (i), (c) of the New Act on Special Measures Concerning Taxation (excluding the part concerning base specified equity prescribed in (c) of that item) apply to corporation tax of a specific purpose company prescribed in that paragraph for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a specific purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation for business years that ended before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十七条の十四第六項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する利益の配当の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の十四第六項に規定する利益の配当の額については、なお従前の例による。 suppl-4221-6/art-96/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-3 The provisions of Article 67-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends of profits prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends of profits prescribed in Article 67-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date. machine translation, not official --- ## Cites - suppl-4221-6/art-96/par-1: この項 → 租税特別措置法 附則第九十六条第一項 (Supplementary Provisions, Article 96, paragraph (1)), suppl-4221-6/art-96/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/par-1 - suppl-4221-6/art-96/par-1: 資産の流動化に関する法律（平成十年法律第百五号）第四条第二項 → e-Gov law 410AC0000000105, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第九十六条第一項（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-4221-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-96/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-20261007T211206-508, 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