# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（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） — address `suppl-4281-40/art-24` - 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/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-40/art-24 - 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-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 1 provision cites this one. No official source publishes this direction. - 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-20261007T211206-580, 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