# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90) - 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: 第九十条 (Supplementary Provisions, Article 90)（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — address `suppl-4261-10/art-90` - 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-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90 - 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. --- ### 第九十条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations caption: machine translation, not official suppl-4261-10/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90 **第一項** 新租税特別措置法第六十五条の三（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4261-10/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-1 The provisions of Article 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十五条の四（第一項第十号に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4261-10/art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-2 The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (x)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date. machine translation, not official **第三項** 新租税特別措置法第六十五条の四（第一項第二十二号の二に係る部分に限る。）の規定は、法人が附則第一条第十九号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。 suppl-4261-10/art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-3 The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (xxii)-2) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xix) of the Supplementary Provisions. machine translation, not official **第四項** 新租税特別措置法第六十五条の四（第一項第二十五号に係る部分に限る。）の規定は、法人が附則第一条第十八号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4261-10/art-90/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-4 The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (xxv)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date. machine translation, not official **第五項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。）の規定は、法人が施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第八項に規定する場合を除き、なお従前の例による。 suppl-4261-10/art-90/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-5 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (i) through (iv), (vii), (viii) or (x) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table and acquires, on or after the Effective Date, assets listed in the right-hand column of those items, to those assets and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and, except in the case prescribed in paragraph (8), the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired before the Effective Date or assets listed in the right-hand column of those items that are acquired on or after the Effective Date, in the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of those items that were acquired before the Effective Date, in the case where a corporation transfers assets listed in the left-hand column of those items on or after the Effective Date. machine translation, not official **第六項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第四号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。 suppl-4261-10/art-90/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-6 The provisions then in force continue to govern corporation tax pertaining to transfers of assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第五号に係る部分に限る。）の規定は、法人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用する。 suppl-4261-10/art-90/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-7 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (v) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply, in the case where a corporation transfers, on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, assets listed in the left-hand column of item (v) of that table and acquires, on or after that date, assets listed in the right-hand column of that item, to those assets and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets. machine translation, not official **第八項** 施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業に関する都市計画の実施に伴い、法人が施行日以後に取得をする旧租税特別措置法第六十五条の七第一項の表の第八号の下欄に掲げる資産については、同条から旧租税特別措置法第六十五条の九まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第六十五条の七第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第四項中「おいて第六十八条の七十八第一項」とあるのは「おいて所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十二条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力連結措置法」という。）第六十八条の七十八第一項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、同条第七項中「及び第四十六条の二並びにこれら」とあるのは「の規定及び同条」と、同条第十二項中「第六十八条の七十八第一項」とあるのは「旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の八第一項中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」と、同条第十四項及び第十五項中「第六十八条の七十九第八項」とあるのは「旧効力連結措置法第六十八条の七十九第八項」と、「、第六十八条の七十八第一項」とあるのは「、旧効力連結措置法第六十八条の七十八第一項」と、旧租税特別措置法第六十五条の九中「平成二十六年三月三十一日」とあるのは「平成二十八年三月三十一日」とする。 suppl-4261-10/art-90/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-8 With regard to assets listed in the right-hand column of item (viii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts for which authorization of implementation was granted before the Effective Date, the provisions of that Article through Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to that item) remain in force. In this case, the phrase "March 31, 2014" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; in paragraph (4) of that Article, the phrase "in Article 68-78, paragraph (1)" is deemed to be replaced with "in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 122, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in this Article and the following Article)", and the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; in paragraph (7) of that Article, the phrase "and Article 46-2, and these" is deemed to be replaced with "the provisions of, and that Article"; in paragraph (12) of that Article, the phrase "Article 68-78, paragraph (1)" is deemed to be replaced with "Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "March 31, 2014" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016"; in paragraphs (14) and (15) of that Article, the phrase "Article 68-79, paragraph (8)" is deemed to be replaced with "Article 68-79, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations", and the phrase ", Article 68-78, paragraph (1)" is deemed to be replaced with ", Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; and the phrase "March 31, 2014" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2016". machine translation, not official **第九項** 前項の規定の適用がある場合における新租税特別措置法第六十五条の三、第六十五条の四、第六十五条の五の二及び第六十六条の二の規定の適用については、新租税特別措置法第六十五条の三第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第九十条第八項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十五条の四第一項及び第六十五条の五の二第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは旧効力措置法第六十五条の七から第六十五条の九まで」と、新租税特別措置法第六十六条の二第十四項第二号ハ中「又は第六十五条の十二」とあるのは「若しくは第六十五条の十二又は旧効力措置法第六十五条の七若しくは第六十五条の八」とする。 suppl-4261-10/art-90/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-9 With regard to the application of the provisions of Articles 65-3, 65-4, 65-5-2 and 66-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 65-9" in Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 90, paragraph (8) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')"; the phrase "through Article 65-9" in Article 65-4, paragraph (1) and Article 65-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "through Article 65-9, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "or Article 65-12" in Article 66-2, paragraph (14), item (ii), (c) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 65-12, or Article 65-7 or 65-8 of the Former Act on Special Measures Concerning Taxation Kept in Force". machine translation, not official **第十項** 新租税特別措置法第六十五条の七第十五項の規定は、法人が、施行日以後に行う現物分配により移転をする同条第一項の表の各号の上欄に掲げる資産又は施行日以後に行われる現物分配により移転を受ける同表の各号の下欄に掲げる資産について適用し、法人が、施行日前に行った現物分配により移転をした旧租税特別措置法第六十五条の七第一項の表の各号の上欄に掲げる資産又は施行日前に行われた現物分配により移転を受けた同表の各号の下欄に掲げる資産については、なお従前の例による。 suppl-4261-10/art-90/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-10 The provisions of Article 65-7, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to assets listed in the left-hand column of any item of the table in paragraph (1) of that Article that a corporation transfers through a distribution in kind it carries out on or after the Effective Date, or to assets listed in the right-hand column of any item of that table a transfer of which a corporation receives through a distribution in kind carried out on or after the Effective Date, and the provisions then in force continue to govern assets listed in the left-hand column of any item of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation transferred through a distribution in kind it carried out before the Effective Date, or assets listed in the right-hand column of any item of that table a transfer of which a corporation received through a distribution in kind carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4261-10/art-90/par-2: 附則第一条第二十号 → 租税特別措置法 附則第一条第一項第二十号 (Supplementary Provisions, Article 1, paragraph (1), item (xx)), suppl-4261-10/art-1/par-1/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20 - suppl-4261-10/art-90/par-3: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-4261-10/art-1/par-1/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19 - suppl-4261-10/art-90/par-4: 附則第一条第十八号 → 租税特別措置法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-10/art-1/par-1/item-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18 - suppl-4261-10/art-90/par-5: 第八項 → 租税特別措置法 附則第九十条第八項 (Supplementary Provisions, Article 90, paragraph (8)), suppl-4261-10/art-90/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-8 - suppl-4261-10/art-90/par-7: 附則第一条第二十号 → 租税特別措置法 附則第一条第一項第二十号 (Supplementary Provisions, Article 1, paragraph (1), item (xx)), suppl-4261-10/art-1/par-1/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20 - suppl-4261-10/art-90/par-8: 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第百二十二条第八項 → 租税特別措置法 附則第百二十二条第八項 (Supplementary Provisions, Article 122, paragraph (8)), suppl-4261-10/art-122/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-8 - suppl-4261-10/art-90/par-8: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4261-10/art-90/par-9: 前項 → 租税特別措置法 附則第九十条第八項 (Supplementary Provisions, Article 90, paragraph (8)), suppl-4261-10/art-90/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-8 - suppl-4261-10/art-90/par-9: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection ## Cited by 6 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十八号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18 - 租税特別措置法 附則第一条第一項第十九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19 - 租税特別措置法 附則第一条第一項第二十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20 - 租税特別措置法 附則第九十条第五項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-5 - 租税特別措置法 附則第九十条第九項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-90/par-9 - 租税特別措置法 附則第百二十二条第八項（連結法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-122/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-122/par-8 --- ## 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-20261007T211206-554, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07