# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4271-50/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5 - 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. --- ### 第五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4271-50/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5 **第一項** 都道府県知事が第十六条の規定による改正後の中小企業における経営の承継の円滑化に関する法律（以下この条において「新経営承継円滑化法」という。）第十六条の規定に基づく政令の規定により新経営承継円滑化法第十二条第一項の経済産業大臣の権限に属する事務を行うこととされる場合においては、附則第一条第四号に掲げる規定の施行の日前に経済産業大臣又は経済産業局長が第十三条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第七十条の七第三十一項又は第七十条の七の二第三十一項（旧租税特別措置法第七十条の七の四第十六項において準用する場合を含む。）（以下この条において「旧租税特別措置法関係規定」という。）に規定する納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があったことを知り、かつ、同日前に旧租税特別措置法関係規定による通知をしていないときは、同日において当該都道府県知事が当該事実があったことを知ったものとみなして、第十三条の規定による改正後の租税特別措置法（以下この条において「新租税特別措置法」という。）第七十条の七第三十一項又は第七十条の七の二第三十一項（新租税特別措置法第七十条の七の四第十六項において準用する場合を含む。）の規定を適用する。 suppl-4271-50/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5/par-1 In the case where a prefectural governor is to perform affairs that fall within the authority of the Minister of Economy, Trade and Industry under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises as amended by the provisions of Article 16 (hereinafter referred to as the "New Management Succession Facilitation Act" in this Article), pursuant to the provisions of a Cabinet Order based on the provisions of Article 16 of the New Management Succession Facilitation Act, if, before the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions come into effect, the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know that a fact relating to the deadline for the tax payment grace period becoming fixed, as prescribed in Article 70-7, paragraph (31) or Article 70-7-2, paragraph (31) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the Former Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) (hereinafter referred to as the "related provisions of the Former Act on Special Measures Concerning Taxation" in this Article), has occurred, by having made a certification, a confirmation, the acceptance of a report or another act with respect to that fact pursuant to the provisions of laws and regulations, and has not given notice under the related provisions of the Former Act on Special Measures Concerning Taxation before that date, the provisions of Article 70-7, paragraph (31) or Article 70-7-2, paragraph (31) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply by deeming that the prefectural governor came to know on that date that the fact had occurred. machine translation, not official --- ## Cites - suppl-4271-50/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4271-50/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5 - suppl-4271-50/art-5/par-1: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4271-50/art-1/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-4 ## Cited by 5 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四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-1/par-1/item-4 - 租税特別措置法 附則第五条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-5/par-1 - 租税特別措置法 附則第六条第一項（処分、申請等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6/par-1 - 租税特別措置法 附則第六条第二項（処分、申請等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-6/par-2 - 租税特別措置法 附則第八条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-50/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-50/art-8/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-20261007T211206-569, 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