# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（連結法人の準備金に関する経過措置） — address `suppl-4241-16/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36 - 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. --- ### 第三十六条（連結法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Consolidated Corporations caption: machine translation, not official suppl-4241-16/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36 **第一項** 新租税特別措置法第六十八条の五十七の規定は、同条第一項に規定する指定会社の平成二十四年七月一日以後に終了する連結事業年度分の法人税について適用する。 suppl-4241-16/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-1 The provisions of Article 68-57 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a designated company prescribed in paragraph (1) of that Article ending on or after July 1, 2012. machine translation, not official **第二項** 旧租税特別措置法第六十八条の五十八の二第一項の社会・地域貢献準備金を積み立てている連結親法人である日本郵政株式会社の附則第一条第十三号に定める日を含む連結事業年度開始の日前に開始した連結事業年度の連結所得の金額の計算については、なお従前の例による。 suppl-4241-16/art-36/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-2 The provisions then in force continue to govern the calculation of the amount of consolidated income for a consolidated business year beginning before the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions, of Japan Post Holdings Co., Ltd., a consolidated parent corporation that has set aside the reserve for social and regional contribution referred to in Article 68-58-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第三項** 連結親法人である日本郵政株式会社が附則第一条第十三号に定める日を含む連結事業年度開始の日において有する旧租税特別措置法第六十八条の五十八の二第一項第二号に規定する社会・地域貢献準備金の金額は、当該連結事業年度の連結所得の金額の計算上、益金の額に算入する。 suppl-4241-16/art-36/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-36/par-3 The amount of the reserve for social and regional contribution prescribed in Article 68-58-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that Japan Post Holdings Co., Ltd., a consolidated parent corporation, holds on the first day of the consolidated business year that includes the date specified in Article 1, item (xiii) of the Supplementary Provisions is included in gross profit in calculating the amount of consolidated income for that consolidated business year. machine translation, not official --- ## Cites - suppl-4241-16/art-36/par-2: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4241-16/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13 - suppl-4241-16/art-36/par-3: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4241-16/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13 ## 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二号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-2/sub-1 - 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-1/par-1/item-13 --- ## 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-20261007T211206-533, 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