# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4281-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-40 - 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. --- ## 附　則 平成二八年五月一八日法律第四〇号 suppl-4281-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4281-40/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-4281-40/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第十九条（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-4281-40/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19 **第一項** 前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。）第五十七条の三第一項に規定する特定実用発電用原子炉設置者等である法人が施行日前に開始した事業年度（旧租税特別措置法第二条第二項第十八号に規定する事業年度をいう。以下この条において同じ。）において積み立てた使用済燃料再処理準備金の金額の損金の額への算入及び法人が施行日前に開始した事業年度において積み立てた使用済燃料再処理準備金の金額（施行日前に開始した連結事業年度（旧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をいう。以下この条において同じ。）において積み立てた使用済燃料再処理準備金の金額を含む。）の施行日前に開始した事業年度における益金の額への算入については、次項に規定する場合を除き、なお従前の例による。 suppl-4281-40/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-1 With regard to the inclusion in deductible expenses of the amount of the reserve for reprocessing of spent fuel that a corporation that is a specified commercial power reactor operator, etc. prescribed in Article 57-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the preceding Article (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) set aside in a business year (meaning a business year prescribed in Article 2, paragraph (2), item (xviii) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that began before the Effective Date, and the inclusion in gross profit, in a business year that began before the Effective Date, of the amount of the reserve for reprocessing of spent fuel that a corporation set aside in a business year that began before the Effective Date (including the amount of the reserve for reprocessing of spent fuel set aside in a consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that began before the Effective Date), the provisions then in force continue to govern, except in the case prescribed in the following paragraph. machine translation, not official **第二項** 法人が施行日を含む事業年度終了の日において有する旧租税特別措置法第五十七条の三第二項に規定する使用済燃料再処理準備金の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。ただし、前項の規定によりなお従前の例によることとされる場合における同条第四項又は第五項の規定の適用がある事業年度については、この限りでない。 suppl-4281-40/art-19/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-2 The amount of the reserve for reprocessing of spent fuel prescribed in Article 57-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation holds at the end of the business year that includes the Effective Date is included in gross profit in calculating the amount of income for that business year; provided, however, that this does not apply to a business year to which the provisions of paragraph (4) or (5) of that Article apply in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph. machine translation, not official **第三項** 連結親法人（旧租税特別措置法第二条第二項第十号の四に規定する連結親法人をいう。以下この項及び次項において同じ。）又は当該連結親法人による連結完全支配関係（同条第二項第十号の七に規定する連結完全支配関係をいう。以下この項及び次項において同じ。）にある連結子法人（同条第二項第十号の五に規定する連結子法人をいう。以下この項及び次項において同じ。）で、旧租税特別措置法第六十八条の五十三第一項に規定する特定実用発電用原子炉設置者等であるものが施行日前に開始した連結事業年度において積み立てた使用済燃料再処理準備金の金額の損金の額への算入及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に開始した連結事業年度において積み立てた使用済燃料再処理準備金の金額（施行日前に開始した連結事業年度に該当しない事業年度において積み立てた使用済燃料再処理準備金の金額を含む。）の施行日前に開始した連結事業年度における益金の額への算入については、次項に規定する場合を除き、なお従前の例による。 suppl-4281-40/art-19/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-3 With regard to the inclusion in deductible expenses of the amount of the reserve for reprocessing of spent fuel that a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in paragraph (2), item (x)-5 of that Article; the same applies hereinafter in this paragraph and the following paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in paragraph (2), item (x)-7 of that Article; the same applies hereinafter in this paragraph and the following paragraph) with that consolidated parent corporation, which is a specified commercial power reactor operator, etc. prescribed in Article 68-53, paragraph (1) of the Former Act on Special Measures Concerning Taxation, set aside in a consolidated business year that began before the Effective Date, and the inclusion in gross profit, in a consolidated business year that began before the Effective Date, of the amount of the reserve for reprocessing of spent fuel that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation set aside in a consolidated business year that began before the Effective Date (including the amount of the reserve for reprocessing of spent fuel set aside in a business year that does not fall under a consolidated business year beginning before the Effective Date), the provisions then in force continue to govern, except in the case prescribed in the following paragraph. machine translation, not official **第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日を含む連結事業年度終了の日において有する旧租税特別措置法第六十八条の五十三第二項に規定する使用済燃料再処理準備金の金額は、当該連結事業年度の連結所得（旧租税特別措置法第二条第二項第二十二号に規定する連結所得をいう。）の金額の計算上、益金の額に算入する。 suppl-4281-40/art-19/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-4 The amount of the reserve for reprocessing of spent fuel prescribed in Article 68-53, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation holds at the end of the consolidated business year that includes the Effective Date is included in gross profit in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Former Act on Special Measures Concerning Taxation) for that consolidated business year. machine translation, not official **第五項** 前項の規定により益金の額に算入される金額がある場合における法人税法（昭和四十年法律第三十四号）第八十一条の十八第一項に規定する個別所得金額又は個別欠損金額の計算その他第二項又は前項の規定の適用に関し必要な事項は、政令で定める。 suppl-4281-40/art-19/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-5 In the case where there is an amount to be included in gross profit pursuant to the provisions of the preceding paragraph, the calculation of the amount of individual income or the amount of individual loss prescribed in Article 81-18, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) and other necessary matters concerning the application of the provisions of paragraph (2) or the preceding paragraph are specified by Cabinet Order. machine translation, not official ### 第二十四条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. caption: machine translation, not official suppl-4281-40/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24 **第一項** 前条の規定による改正前の所得税法等の一部を改正する法律（以下この条において「旧改正法」という。）附則第三十四条第五項に規定する法人の施行日前に開始した事業年度（租税特別措置法第二条第二項第十八号に規定する事業年度をいう。）分の法人税及び旧改正法附則第四十八条第五項に規定する連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度（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をいう。）分の法人税については、なお従前の例による。 suppl-4281-40/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24/par-1 With regard to corporation tax for business years (meaning business years prescribed in Article 2, paragraph (2), item (xviii) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a corporation prescribed in Article 34, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the preceding Article (hereinafter referred to as the "Former Amending Act" in this Article), and corporation tax for consolidated business years (meaning consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation) that began before the Effective Date of a consolidated parent corporation prescribed in Article 48, paragraph (5) of the Supplementary Provisions of the Former Amending Act or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-40/art-19/par-1: 次項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4281-40/art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-2 - suppl-4281-40/art-19/par-1: この条 → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4281-40/art-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19 - suppl-4281-40/art-19/par-2: 前項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4281-40/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-1 - suppl-4281-40/art-19/par-3: この項 → 租税特別措置法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4281-40/art-19/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-3 - suppl-4281-40/art-19/par-3: 次項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4281-40/art-19/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-4 - suppl-4281-40/art-19/par-5: 第二項 → 租税特別措置法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4281-40/art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-2 - suppl-4281-40/art-19/par-5: 前項 → 租税特別措置法 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4281-40/art-19/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-4 - suppl-4281-40/art-24/par-1: この条 → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4281-40/art-24 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24 - suppl-4281-40/art-24/par-1: 租税特別措置法第二条第二項第十八号 → 租税特別措置法 第二条第二項第十九号 (Article 2, paragraph (2), item (xix)), art-2/par-2/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-19 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-19 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十九条第一項（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-4281-40/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-1 - 租税特別措置法 附則第十九条第二項（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-4281-40/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-2 - 租税特別措置法 附則第十九条第三項（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-4281-40/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-3 - 租税特別措置法 附則第十九条第五項（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-4281-40/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-19/par-5 - 租税特別措置法 附則第二十四条第一項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-40/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24/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-20261007T211206-579, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-580, 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