# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Supplementary Provisions, Article 93)
- 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: 第九十三条 (Supplementary Provisions, Article 93)（法人の準備金に関する経過措置） — address `suppl-4281-15/art-93`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-93
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93
- 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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### 第九十三条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
caption: machine translation, not official
suppl-4281-15/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93
**第一項** 新租税特別措置法第五十五条（第四項を除く。）の規定は、法人が施行日以後に取得する同条第一項の特定株式等について適用し、法人が施行日前に取得した旧租税特別措置法第五十五条第一項の特定株式等については、なお従前の例による。
suppl-4281-15/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-1
The provisions of Article 55 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to specified shares, etc. referred to in paragraph (1) of that Article that a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. referred to in Article 55, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前に全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第十五条第一項の指定を受けた法人の当該指定に係る旧租税特別措置法第五十六条第一項に規定する承認積立計画に係る同項の新幹線鉄道大規模改修準備金（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度において積み立てた旧租税特別措置法第六十八条の四十八第一項の新幹線鉄道大規模改修準備金を含む。）については、旧租税特別措置法第五十六条の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第二号 連結事業年度に 所得税法等の一部を改正する法律（令和二年法律第八号）第十六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「令和二年旧措置法」という。）第二条第二項第十九号に規定する連結事業年度（以下この条において「連結事業年度」という。）に
第六十八条の四十八第一項 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二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（以下この条において「旧効力措置法」という。）第六十八条の四十八第一項
第三項から第六項まで 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第七項 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
が、当該事業年度が連結事業年度に該当しない場合で、かつ、当該事業年度開始の日の前日を含む事業年度が連結事業年度に該当していた場合において、当該事業年度の確定申告書等を青色申告書により提出できる者でないとき（ について、法人税法第六十四条の十第四項から第六項までの規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合で、かつ、当該法人が
により、当該 により、その効力を失つた日の前日（当該前日が当該法人に係る通算親法人の事業年度終了の日である場合には、当該効力を失つた日）を含む
場合を含む。） 場合に
第九項 第五十五条の二第三項 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条の規定による改正前の租税特別措置法第五十五条の二第三項
第十二項 第五十五条第十一項 令和二年旧措置法第五十五条第十一項
第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第六十八条の四十八第十一項前段 旧効力措置法第六十八条の四十八第十一項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十八第十一項 令和二年旧措置法第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二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（以下この条において「旧効力連結措置法」という。）第六十八条の四十八第十一項
同条第十三項中「第六十八条の四十三第十項」とあるのは「第六十八条の四十八第十一項 同条第十三項中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の四十八第十一項
第五十六条第一項 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二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（以下この条において「旧効力単体措置法」という。）第五十六条第一項
同条第十項」とあるのは「第六十八条の四十八第十一項 同条第十項」とあるのは「旧効力連結措置法第六十八条の四十八第十一項
第五十六条第四項 旧効力単体措置法第五十六条第四項
第十三項 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第十四項 第五十五条第十五項 令和二年旧措置法第五十五条第十五項
第五十六条第一項 旧効力単体措置法第五十六条第一項
第六十八条の四十八第十二項 旧効力連結措置法第六十八条の四十八第十二項
第五十六条第四項 旧効力単体措置法第五十六条第四項
第十五項 第六十八条の四十八第一項 旧効力措置法第六十八条の四十八第一項
第十六項 第五十五条第十九項 令和二年旧措置法第五十五条第十九項
第五十六条第一項 旧効力単体措置法第五十六条第一項
第六十八条の四十八第十四項 旧効力連結措置法第六十八条の四十八第十四項
第五十六条第四項 旧効力単体措置法第五十六条第四項
suppl-4281-15/art-93/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-2
With regard to the reserve for large-scale renovation of Shinkansen railways referred to in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the approved reserve plan prescribed in that paragraph pertaining to the designation of a corporation that received the designation referred to in Article 15, paragraph (1) of the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 71 of 1970) before the Effective Date (including the reserve for large-scale renovation of Shinkansen railways referred to in Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation set aside in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)), the provisions of Article 56 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (1), item (ii) in a consolidated business year in a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 2020 Amendment" in this Article) (hereinafter referred to as a "consolidated business year" in this Article)
Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 116, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)
Paragraphs (3) through (6) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (7) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
is, in the case where the business year does not fall under a consolidated business year and the business year that includes the day preceding the first day of that business year fell under a consolidated business year, not a person who may file the tax return, etc. for that business year using a blue return ( is concerned, in the case where the approval under the provisions of Article 64-9, paragraph (1) of the Corporation Tax Act has lost its effect pursuant to the provisions of Article 64-10, paragraphs (4) through (6) of that Act, and the corporation
by reason of which, that by reason of which, the one that includes the day preceding the day on which the approval lost its effect (or, where that preceding day is the end of a business year of the group tax sharing parent corporation pertaining to that corporation, the day on which the approval lost its effect)
including the case) in the case
Paragraph (9) Article 55-2, paragraph (3) Article 55-2, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)
Paragraph (12) Article 55, paragraph (11) Article 55, paragraph (11) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-48, paragraph (11) the first sentence of Article 68-48, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force
in Article 55, paragraph (12), the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) in Article 55, paragraph (12) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment, the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 116, paragraph (2) 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)
in paragraph (13) of that Article, the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) in paragraph (13) of that Article, the phrase "Article 68-43, paragraph (10)" is deemed to be replaced with "Article 68-48, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (1) Article 56, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), which remains in force pursuant to the provisions of Article 93, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article)
paragraph (10) of that Article" is deemed to be replaced with "Article 68-48, paragraph (11) paragraph (10) of that Article" is deemed to be replaced with "Article 68-48, paragraph (11) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (13) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (14) Article 55, paragraph (15) Article 55, paragraph (15) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-48, paragraph (12) Article 68-48, paragraph (12) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Paragraph (15) Article 68-48, paragraph (1) Article 68-48, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Paragraph (16) Article 55, paragraph (19) Article 55, paragraph (19) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment
Article 56, paragraph (1) Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
Article 68-48, paragraph (14) Article 68-48, paragraph (14) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 56, paragraph (4) Article 56, paragraph (4) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations
machine translation, not official
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## Cites
- suppl-4281-15/art-93/par-1: 新租税特別措置法第五十五条 → 租税特別措置法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/special-taxation-measures-act/art-55 · https://japanlaw.org/l/332AC0000000026/art-55
- suppl-4281-15/art-93/par-1: 第四項 → 租税特別措置法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-4 · https://japanlaw.org/l/332AC0000000026/art-55/par-4
- suppl-4281-15/art-93/par-1: 同条第一項 → 租税特別措置法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1
- suppl-4281-15/art-93/par-2: 全国新幹線鉄道整備法（昭和四十五年法律第七十一号）第十五条第一項 → e-Gov law 345AC1000000071, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-4281-15/art-93/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条 → e-Gov law 502AC0000000008, 第十六条 (Article 16), art-16 — not held in this collection
- suppl-4281-15/art-93/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第百十六条第二項 → 租税特別措置法 附則第百十六条第二項 (Supplementary Provisions, Article 116, paragraph (2)), suppl-4281-15/art-116/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-2
- suppl-4281-15/art-93/par-2: 同法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4281-15/art-93/par-2: 所得税法等の一部を改正する法律（平成三十一年法律第六号）第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-4281-15/art-93/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第九十三条第二項 → 租税特別措置法 附則第九十三条第二項 (Supplementary Provisions, Article 93, paragraph (2)), suppl-4281-15/art-93/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第九十三条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-93/par-2
- 租税特別措置法 附則第百十六条第二項（連結法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-116/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-116/par-2
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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-20261007T211206-574, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07