# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十四条 (Supplementary Provisions, Article 54) - 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: 第五十四条 (Supplementary Provisions, Article 54)（個人の準備金に関する経過措置） — address `suppl-4261-10/art-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54 - 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. --- ### 第五十四条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-4261-10/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54 **第一項** 新租税特別措置法第二十条第四項、第二十条の二第四項、第二十条の三第六項、第二十二条第五項及び第二十四条の二第四項の規定は、個人の施行日以後に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日。以下この条において「施行日以後取消事実発生日」という。）の属する年分（平成二十七年以後の年分に限る。）の所得税について適用し、個人の施行日前に青色申告書の提出の承認を取り消され、又は青色申告書による申告をやめる旨の届出書の提出をした場合におけるその承認の取消しの基因となった事実のあった日又はその届出書の提出をした日（その届出書の提出をした日が青色申告書による申告をやめた年の翌年である場合には、そのやめた年の十二月三十一日）の属する年分（施行日以後取消事実発生日の属する年分で平成二十六年以前の年分を含む。）及びその翌年分の所得税については、なお従前の例による。 suppl-4261-10/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54/par-1 The provisions of Article 20, paragraph (4), Article 20-2, paragraph (4), Article 20-3, paragraph (6), Article 22, paragraph (5) and Article 24-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax for the year (limited to 2015 or a subsequent year) that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it; referred to as the "date of the event leading to cancellation on or after the effective date" in this Article) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, on or after the Effective Date, and with regard to income tax for the year that includes the day on which the fact that gave rise to the revocation of the approval occurred or the day on which the written notification was submitted (or, if the day on which that written notification was submitted falls in the year following the year in which the individual discontinued filing returns by blue return, December 31 of the year in which the individual discontinued it) in the case where an individual has had the approval for filing blue returns revoked, or has submitted a written notification to the effect that the individual will discontinue filing returns by blue return, before the Effective Date (including the year that includes the date of the event leading to cancellation on or after the effective date, if that year is 2014 or a prior year) and for the following year, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4261-10/art-54/par-1: この条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4261-10/art-54 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十四条第一項（個人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-54/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-20261007T211206-549, 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