# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Supplementary Provisions, Article 68)
- 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: 第六十八条 (Supplementary Provisions, Article 68)（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — address `suppl-4251-5/art-68`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-68
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68
- 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.
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### 第六十八条（対外船舶運航事業を営む法人の日本船舶による収入金額の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Revenue from Japanese Ships of Corporations Engaged in International Shipping Business
caption: machine translation, not official
suppl-4251-5/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68
**第一項** 施行日前に旧租税特別措置法第五十九条の二第一項に規定する計画の認定を受けた法人（施行日以後に新租税特別措置法第五十九条の二第一項に規定する計画の認定を受ける法人を除く。）の施行日から平成二十六年三月三十一日までの間に開始する事業年度における新租税特別措置法第五十九条の二の規定の適用については、同条第一項第一号中「日本船舶（特定準日本船舶（海上運送法第三十九条の五第五項に規定する準日本船舶のうち安定的な海上輸送の確保に資するものとして財務省令で定めるものをいう。）を含む。次号において同じ。）」とあるのは「日本船舶」と、「同法」とあるのは「海上運送法」とする。
suppl-4251-5/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68/par-1
With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that received, before the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in Article 59-2, paragraph (1) of the New Act on Special Measures Concerning Taxation), the phrase "Japanese ships (including specified quasi-Japanese ships (meaning quasi-Japanese ships prescribed in Article 39-5, paragraph (5) of the Marine Transportation Act that are specified by Order of the Ministry of Finance as contributing to securing stable maritime transportation); the same applies in the following item)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Japanese ships", and the phrase "that Act" with "the Marine Transportation Act".
machine translation, not official
**第二項** 施行日以後に新租税特別措置法第五十九条の二第一項に規定する計画の認定を受ける法人の施行日から平成二十六年三月三十一日までの間に開始する事業年度における同条の規定の適用については、同条第二項中「開始の日」とあるのは、「開始の日以後二月を経過した日」とする。
suppl-4251-5/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-68/par-2
With regard to the application of the provisions of Article 59-2 of the New Act on Special Measures Concerning Taxation for business years beginning during the period from the Effective Date to March 31, 2014 of a corporation that receives, on or after the Effective Date, the certification of a plan prescribed in paragraph (1) of that Article, the phrase "the day of commencement" in paragraph (2) of that Article is deemed to be replaced with "the day on which two months have elapsed from the day of commencement".
machine translation, not official
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## Cites
- suppl-4251-5/art-68/par-1: 海上運送法第三十九条の五第五項 → e-Gov law 324AC0000000187, 第三十九条の五第五項 (Article 39-5, paragraph (5)), art-39-5/par-5 — not held in this collection
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## 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-20261007T211206-542, 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