# 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-4291-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4
- 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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## 附 則 平成二九年三月三一日法律第四号
suppl-4291-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4291-4/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1
**第一項** この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4291-4/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 第十二条中租税特別措置法第九十条の十二の改正規定（同条第一項第四号イ（３）中「エネルギー消費効率（以下この条」の下に「及び次条第二項」を加える部分を除く。）及び附則第九十三条第一項から第三項までの規定 平成二十九年五月一日
suppl-4291-4/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-1
the provisions in Article 12 amending Article 90-12 of the Act on Special Measures Concerning Taxation (excluding the part adding "and paragraph (2) of the following Article" after "energy consumption efficiency (hereinafter in this Article" in paragraph (1), item (iv), (a), 3. of that Article), and the provisions of Article 93, paragraphs (1) through (3) of the Supplementary Provisions: May 1, 2017;
machine translation, not official
**二** 第十二条中租税特別措置法第七十条の二の二の改正規定及び同法第七十条の二の三第七項の改正規定並びに附則第八十八条第六項の規定 平成二十九年六月一日
suppl-4291-4/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-2
the provisions in Article 12 amending Article 70-2-2 of the Act on Special Measures Concerning Taxation and the provisions amending Article 70-2-3, paragraph (7) of that Act, and the provisions of Article 88, paragraph (6) of the Supplementary Provisions: June 1, 2017;
machine translation, not official
**三** 次に掲げる規定 平成二十九年十月一日
suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3
the following provisions: October 1, 2017;
machine translation, not official
**イからトまで** 略
suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**チ** 第十二条中租税特別措置法第二条第二項の改正規定、同法第九条の八の改正規定、同法第九条の九第一項の改正規定、同法第二十四条の三第一項の改正規定、同法第三十七条第一項の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第三十七条の十二の二第二項第五号の改正規定、同法第三十七条の十四の改正規定、同法第三十七条の十四の二の改正規定、同法第三十七条の十四の三第五項第六号の改正規定、同項第五号の改正規定、同条第三項の改正規定、同法第三十七条の十四の四第三項の改正規定（「前条第五項第五号」を「前条第六項第七号」に改める部分及び「同項第六号」を「同項第八号」に改める部分を除く。）、同条第四項第二号の改正規定、同法第五十二条の三第六項の改正規定、同法第六十一条の三第一項の改正規定、同法第六十四条の二第十一項の改正規定、同法第六十五条の七第十六項第一号ロの改正規定、同項第二号の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第六十五条の八第十一項の改正規定、同法第六十五条の十二第十二項の改正規定、同法第六十八条の二の改正規定、同法第六十八条の二の三の改正規定、同法第六十八条の三第三項の改正規定（「適格株式交換」を「法人税法第二条第十二号の十七に規定する適格株式交換等」に改める部分に限る。）、同法第六十八条の四十一第六項の改正規定、同法第六十八条の六十五第一項の改正規定、同法第六十八条の七十一第十二項の改正規定、同法第六十八条の七十八第十六項第一号ロの改正規定、同項第二号の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第六十八条の七十九第十二項の改正規定、同法第六十八条の八十三第十三項の改正規定、同法第六十八条の百九の二第三項の改正規定（「、法人税法」を「、同法」に、「第六十一条の二第八項」を「第六十一条の二第九項」に改める部分を除く。）、同法第八十五条第一項の改正規定（「第八十七条の七」を「第八十七条の五」に改める部分に限る。）、同法第八十六条の三の改正規定、同法第八十七条の三及び第八十七条の四を削る改正規定、同法第八十七条の五第一項の改正規定（「、平成二十九年三月三十一日までに」を削る部分を除く。）、同条を同法第八十七条の三とする改正規定、同法第八十七条の六第一項の改正規定、同条を同法第八十七条の四とする改正規定並びに同法第八十七条の七を同法第八十七条の五とし、同条の次に二条を加える改正規定並びに附則第六十九条第三項、第十二項及び第十四項、第八十四条第三項、第十二項及び第十四項、第九十二条第一項及び第二項、第百三十八条並びに第百三十九条の規定
suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3/sub-2
the provisions in Article 12 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-8 of that Act, the provisions amending Article 9-9, paragraph (1) of that Act, the provisions amending Article 24-3, paragraph (1) of that Act, the provisions amending Article 37, paragraph (1) of that Act (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 37-12-2, paragraph (2), item (v) of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 37-14-2 of that Act, the provisions amending Article 37-14-3, paragraph (5), item (vi) of that Act, the provisions amending item (v) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 37-14-4, paragraph (3) of that Act (excluding the part replacing "paragraph (5), item (v) of the preceding Article" with "paragraph (6), item (vii) of the preceding Article" and the part replacing "item (vi) of that paragraph" with "item (viii) of that paragraph"), the provisions amending paragraph (4), item (ii) of that Article, the provisions amending Article 52-3, paragraph (6) of that Act, the provisions amending Article 61-3, paragraph (1) of that Act, the provisions amending Article 64-2, paragraph (11) of that Act, the provisions amending Article 65-7, paragraph (16), item (i), (b) of that Act, the provisions amending item (ii) of that paragraph (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 65-8, paragraph (11) of that Act, the provisions amending Article 65-12, paragraph (12) of that Act, the provisions amending Article 68-2 of that Act, the provisions amending Article 68-2-3 of that Act, the provisions amending Article 68-3, paragraph (3) of that Act (limited to the part replacing "qualified share exchange" with "qualified share exchange, etc. prescribed in Article 2, item (xii)-17 of the Corporation Tax Act"), the provisions amending Article 68-41, paragraph (6) of that Act, the provisions amending Article 68-65, paragraph (1) of that Act, the provisions amending Article 68-71, paragraph (12) of that Act, the provisions amending Article 68-78, paragraph (16), item (i), (b) of that Act, the provisions amending item (ii) of that paragraph (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 68-79, paragraph (12) of that Act, the provisions amending Article 68-83, paragraph (13) of that Act, the provisions amending Article 68-109-2, paragraph (3) of that Act (excluding the part replacing ", the Corporation Tax Act" with ", that Act" and "Article 61-2, paragraph (8)" with "Article 61-2, paragraph (9)"), the provisions amending Article 85, paragraph (1) of that Act (limited to the part replacing "Article 87-7" with "Article 87-5"), the provisions amending Article 86-3 of that Act, the provisions deleting Articles 87-3 and 87-4 of that Act, the provisions amending Article 87-5, paragraph (1) of that Act (excluding the part deleting ", by March 31, 2017"), the provisions renumbering that Article as Article 87-3 of that Act, the provisions amending Article 87-6, paragraph (1) of that Act, the provisions renumbering that Article as Article 87-4 of that Act, and the provisions renumbering Article 87-7 of that Act as Article 87-5 of that Act and adding two Articles after that Article, as well as the provisions of Article 69, paragraphs (3), (12) and (14), Article 84, paragraphs (3), (12) and (14), Article 92, paragraphs (1) and (2), Article 138 and Article 139 of the Supplementary Provisions.
machine translation, not official
**四** 次に掲げる規定 平成三十年一月一日
suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4
the following provisions: January 1, 2018;
machine translation, not official
**イからニまで** 略
suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ホ** 第十二条中租税特別措置法第四十一条の十七の二の改正規定及び附則第五十八条の規定
suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4/sub-2
the provisions in Article 12 amending Article 41-17-2 of the Act on Special Measures Concerning Taxation, and the provisions of Article 58 of the Supplementary Provisions.
machine translation, not official
**五** 次に掲げる規定 平成三十年四月一日
suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5
the following provisions: April 1, 2018;
machine translation, not official
**イからトまで** 略
suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**チ** 第十二条中租税特別措置法の目次の改正規定（「特定外国子会社等」を「外国関係会社」に、「特定外国法人」を「外国関係法人」に改める部分に限る。）、同法第二章第四節の三の節名及び同節第一款の款名の改正規定、同法第四十条の四の改正規定、同法第四十条の五の改正規定、同節第二款の款名の改正規定、同法第四十条の七の改正規定、同法第四十条の八の改正規定、同法第四十一条の十四第一項第一号の改正規定、同法第四十二条の二第二項第二号の改正規定、同法第六十六条の五の二第八項の改正規定、同法第六十六条の五の三第二項の改正規定、同法第三章第七節の四の節名及び同節第一款の款名の改正規定、同法第六十六条の六の改正規定、同法第六十六条の七の改正規定、同法第六十六条の八の改正規定、同節第二款の款名の改正規定、同法第六十六条の九の二の改正規定、同法第六十六条の九の三の改正規定、同法第六十六条の九の四の改正規定、同法第六十七条の十四第三項の改正規定、同法第六十七条の十五第三項の改正規定、同法第六十八条の三の二第三項の改正規定、同法第六十八条の三の三第三項の改正規定、同法第六十八条の八十九の二第八項の改正規定、同法第六十八条の八十九の三第二項の改正規定、同章第二十四節の節名及び同節第一款の款名の改正規定、同法第六十八条の九十の改正規定、同法第六十八条の九十一の改正規定、同法第六十八条の九十二の改正規定（同条第十六項中「損金算入」を「限る。」に改める部分を除く。）、同節第二款の款名の改正規定、同法第六十八条の九十三の二の改正規定、同法第六十八条の九十三の三の改正規定、同法第六十八条の九十三の四の改正規定（同条第十三項中「損金算入」を「限る。」に改める部分を除く。）、同法第八十七条の八第四項の改正規定（「（昭和三十二年法律第二十六号）」を削る部分を除く。）、同条第五項の改正規定（「、同法」を「、酒税法」に改める部分を除く。）、同法第八十九条の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の三の三の改正規定（同条第一項に係る部分を除く。）、同法第九十条の三の四第四項の改正規定（「特定用途石油製品」を「特定用途石油製品等」に改める部分を除く。）、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の二の改正規定、同法第九十条の四の三の改正規定、同法第九十条の五の改正規定、同法第九十条の六の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の二第六項の改正規定並びに同法第九十条の六の三の改正規定（同条第一項に係る部分を除く。）並びに附則第五十四条、第七十条及び第八十五条の規定
suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5/sub-2
the provisions in Article 12 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "specified foreign subsidiaries, etc." with "foreign affiliated companies" and "specified foreign corporations" with "foreign affiliated corporations"), the provisions amending the title of Chapter II, Section 4-3 of that Act and the title of Subsection 1 of that Section, the provisions amending Article 40-4 of that Act, the provisions amending Article 40-5 of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 40-7 of that Act, the provisions amending Article 40-8 of that Act, the provisions amending Article 41-14, paragraph (1), item (i) of that Act, the provisions amending Article 42-2, paragraph (2), item (ii) of that Act, the provisions amending Article 66-5-2, paragraph (8) of that Act, the provisions amending Article 66-5-3, paragraph (2) of that Act, the provisions amending the title of Chapter III, Section 7-4 of that Act and the title of Subsection 1 of that Section, the provisions amending Article 66-6 of that Act, the provisions amending Article 66-7 of that Act, the provisions amending Article 66-8 of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-9-2 of that Act, the provisions amending Article 66-9-3 of that Act, the provisions amending Article 66-9-4 of that Act, the provisions amending Article 67-14, paragraph (3) of that Act, the provisions amending Article 67-15, paragraph (3) of that Act, the provisions amending Article 68-3-2, paragraph (3) of that Act, the provisions amending Article 68-3-3, paragraph (3) of that Act, the provisions amending Article 68-89-2, paragraph (8) of that Act, the provisions amending Article 68-89-3, paragraph (2) of that Act, the provisions amending the title of Section 24 of that Chapter and the title of Subsection 1 of that Section, the provisions amending Article 68-90 of that Act, the provisions amending Article 68-91 of that Act, the provisions amending Article 68-92 of that Act (excluding the part replacing "inclusion in deductible expenses" with "limited to" in paragraph (16) of that Article), the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-93-2 of that Act, the provisions amending Article 68-93-3 of that Act, the provisions amending Article 68-93-4 of that Act (excluding the part replacing "inclusion in deductible expenses" with "limited to" in paragraph (13) of that Article), the provisions amending Article 87-8, paragraph (4) of that Act (excluding the part deleting "(Act No. 26 of 1957)"), the provisions amending paragraph (5) of that Article (excluding the part replacing ", that Act" with ", the Liquor Tax Act"), the provisions amending Article 89 of that Act, the provisions amending Article 89-2 of that Act, the provisions amending Article 89-3 of that Act, the provisions amending Article 89-4 of that Act, the provisions amending Article 90 of that Act, the provisions amending Article 90-2 of that Act, the provisions amending Article 90-3-3 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-3-4, paragraph (4) of that Act (excluding the part replacing "specified-use petroleum products" with "specified-use petroleum products, etc."), the provisions amending Article 90-4 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-4-2 of that Act, the provisions amending Article 90-4-3 of that Act, the provisions amending Article 90-5 of that Act, the provisions amending Article 90-6 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-6-2, paragraph (6) of that Act and the provisions amending Article 90-6-3 of that Act (excluding the part concerning paragraph (1) of that Article), and the provisions of Articles 54, 70 and 85 of the Supplementary Provisions.
machine translation, not official
**六** 第十二条中租税特別措置法第四十二条の四第六項第八号を同項第五号とし、同号の次に四号を加える改正規定（第六号の二に係る部分に限る。）、同条第二項の改正規定（「中小企業者又は」を「中小企業者（適用除外事業者に該当するものを除く。）又は」に改める部分に限る。）、同法第四十三条第一項の表の第一号の上欄の改正規定（「中小企業者」の下に「（適用除外事業者に該当するものを除く。）」を加える部分に限る。）、同法第五十七条の九第一項の改正規定、同条第二項の改正規定、同法第六十八条の九第六項第七号を同項第四号とし、同号の次に四号を加える改正規定（第五号の二に係る部分に限る。）、同法第六十八条の五十九第一項の改正規定及び同条第二項の改正規定並びに附則第六十二条第一項及び第七十五条第三項の規定 平成三十一年四月一日
suppl-4291-4/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-6
the provisions in Article 12 renumbering Article 42-4, paragraph (6), item (viii) of the Act on Special Measures Concerning Taxation as item (v) of that paragraph and adding four items after that item (limited to the part concerning item (vi)-2), the provisions amending paragraph (2) of that Article (limited to the part replacing "small and medium sized enterprise or" with "small and medium sized enterprise (excluding one that falls under an excluded business operator) or"), the provisions amending the left-hand column of item (i) of the table in Article 43, paragraph (1) of that Act (limited to the part adding "(excluding one that falls under an excluded business operator)" after "small and medium sized enterprise"), the provisions amending Article 57-9, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions renumbering Article 68-9, paragraph (6), item (vii) of that Act as item (iv) of that paragraph and adding four items after that item (limited to the part concerning item (v)-2), the provisions amending Article 68-59, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article, and the provisions of Article 62, paragraph (1) and Article 75, paragraph (3) of the Supplementary Provisions: April 1, 2019;
machine translation, not official
**七** 略
suppl-4291-4/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-7
Omitted
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**八** 次に掲げる規定 令和二年十月一日
suppl-4291-4/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8
the following provisions: October 1, 2020;
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**イ** 略
suppl-4291-4/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8/sub-1
Omitted
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**ロ** 第十二条中租税特別措置法第八十七条の二の改正規定及び附則第九十一条の規定
suppl-4291-4/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8/sub-2
the provisions in Article 12 amending Article 87-2 of the Act on Special Measures Concerning Taxation and the provisions of Article 91 of the Supplementary Provisions.
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**九** 略
suppl-4291-4/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-9
Omitted
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**十** 次に掲げる規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日
suppl-4291-4/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) comes into effect;
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**イ** 第十二条中租税特別措置法第十条の四第七項の改正規定、同条を同法第十条の四の二とする改正規定、同法第十条の三の次に一条を加える改正規定、同法第十条の六第一項第六号の次に一号を加える改正規定、同項第七号の改正規定、同法第十九条第一号の改正規定（「第十条の四」を「第十条の四の二」に改める部分に限る。）、同法第四十二条の四第六項第二号イの改正規定（「第四十二条の十一の二第二項」の下に「、第四十二条の十一の三第二項」を加える部分に限る。）、同法第四十二条の十一の二第六項の改正規定（「第四十二条の十一の二第二項」を「第四十二条の十一の三第二項」に改める部分に限る。）、同条を同法第四十二条の十一の三とする改正規定、同法第四十二条の十一の次に一条を加える改正規定、同法第四十二条の十三第一項第九号の次に一号を加える改正規定、同項第十号の改正規定、同法第五十二条の二第一項の改正規定（「第四十二条の十一の二第一項」の下に「、第四十二条の十一の三第一項」を加える部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の十一の二」を「第四十二条の十一の三」に改める部分に限る。）、同法第六十八条の九第六項第二号イの改正規定（「第六十八条の十四の二第二項」の下に「、第六十八条の十四の三第二項」を加える部分に限る。）、同法第六十八条の十四の二の次に一条を加える改正規定、同法第六十八条の十五の七第一項第九号の次に一号を加える改正規定及び同法第六十八条の四十第一項の改正規定（「第六十八条の十四の二第一項」の下に「、第六十八条の十四の三第一項」を加える部分に限る。）
suppl-4291-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-10/sub-1
the provisions in Article 12 amending Article 10-4, paragraph (7) of the Act on Special Measures Concerning Taxation, the provisions renumbering that Article as Article 10-4-2 of that Act, the provisions adding one Article after Article 10-3 of that Act, the provisions adding one item after Article 10-6, paragraph (1), item (vi) of that Act, the provisions amending item (vii) of that paragraph, the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-4" with "Article 10-4-2"), the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part adding ", Article 42-11-3, paragraph (2)" after "Article 42-11-2, paragraph (2)"), the provisions amending Article 42-11-2, paragraph (6) of that Act (limited to the part replacing "Article 42-11-2, paragraph (2)" with "Article 42-11-3, paragraph (2)"), the provisions renumbering that Article as Article 42-11-3 of that Act, the provisions adding one Article after Article 42-11 of that Act, the provisions adding one item after Article 42-13, paragraph (1), item (ix) of that Act, the provisions amending item (x) of that paragraph, the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part adding ", Article 42-11-3, paragraph (1)" after "Article 42-11-2, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-11-2" with "Article 42-11-3"), the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part adding ", Article 68-14-3, paragraph (2)" after "Article 68-14-2, paragraph (2)"), the provisions adding one Article after Article 68-14-2 of that Act, the provisions adding one item after Article 68-15-7, paragraph (1), item (ix) of that Act and the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-14-3, paragraph (1)" after "Article 68-14-2, paragraph (1)").
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**十一** 第十二条中租税特別措置法第十三条の二の次に一条を加える改正規定、同法第四十七条（見出しを含む。）の改正規定、同法第六十六条の十三の改正規定（同条第一項ただし書に係る部分を除く。）、同法第六十八条の三十四（見出しを含む。）の改正規定、同法第六十八条の九十八の改正規定（同条第一項ただし書に係る部分を除く。）及び同法第八十条の改正規定並びに附則第六十七条第六項及び第七項並びに第八十二条第七項及び第八項の規定 農業競争力強化支援法（平成二十九年法律第三十五号）の施行の日
suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
the provisions in Article 12 adding one Article after Article 13-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 47 of that Act (including its caption), the provisions amending Article 66-13 of that Act (excluding the part concerning the proviso to paragraph (1) of that Article), the provisions amending Article 68-34 of that Act (including its caption), the provisions amending Article 68-98 of that Act (excluding the part concerning the proviso to paragraph (1) of that Article) and the provisions amending Article 80 of that Act, and the provisions of Article 67, paragraphs (6) and (7) and Article 82, paragraphs (7) and (8) of the Supplementary Provisions: the date on which the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) comes into effect;
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**十二** 第十二条中租税特別措置法第三十四条の三第二項第四号の改正規定及び附則第五十一条第十二項の規定 農村地域工業等導入促進法の一部を改正する法律（平成二十九年法律第四十八号）の施行の日
suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-12
the provisions in Article 12 amending Article 34-3, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation and the provisions of Article 51, paragraph (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Introduction of Industry into Agricultural Areas (Act No. 48 of 2017) comes into effect;
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**十三** 第十二条中租税特別措置法第五十七条の四の次に一条を加える改正規定、同法第六十八条の三の四第一項の改正規定（「、第五十七条の五」を「から第五十七条の五まで」に改める部分に限る。）及び同法第六十八条の五十四の次に一条を加える改正規定 原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日
suppl-4291-4/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-13
the provisions in Article 12 adding one Article after Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-3-4, paragraph (1) of that Act (limited to the part replacing ", Article 57-5" with "through Article 57-5") and the provisions adding one Article after Article 68-54 of that Act: the date on which the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017) comes into effect;
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**十四** 第十二条中租税特別措置法第五十九条の二第一項の改正規定（「に海上運送法」の下に「（昭和二十四年法律第百八十七号）」を加える部分を除く。）及び同法第六十八条の六十二の二第一項の改正規定 海上運送法及び船員法の一部を改正する法律（平成二十九年法律第二十一号）の施行の日
suppl-4291-4/art-1/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-14
the provisions in Article 12 amending Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "(Act No. 187 of 1949)" after "to the Marine Transportation Act") and the provisions amending Article 68-62-2, paragraph (1) of that Act: the date on which the Act Partially Amending the Marine Transportation Act and the Mariners Act (Act No. 21 of 2017) comes into effect;
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**十五** 第十二条中租税特別措置法第七十条の七の五第一項の改正規定（「（以下第七十条の七の七まで」の下に「及び第七十条の七の十」を加える部分に限る。）、同条第二項の改正規定、同法第七十条の七の九の次に一条を加える改正規定及び同法第七十条の十三第一項の改正規定並びに附則第八十八条第十九項の規定 医療法等の一部を改正する法律（平成二十九年法律第五十七号）附則第一条第二号に掲げる規定の施行の日
suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-15
the provisions in Article 12 amending Article 70-7-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "and Article 70-7-10" after "(hereinafter through Article 70-7-7"), the provisions amending paragraph (2) of that Article, the provisions adding one Article after Article 70-7-9 of that Act and the provisions amending Article 70-13, paragraph (1) of that Act, and the provisions of Article 88, paragraph (19) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) come into effect;
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**十六** 第十二条中租税特別措置法第八十三条の三（見出しを含む。）の改正規定（同条第一項中「平成二十九年三月三十一日」を「平成三十一年三月三十一日」に改める部分を除く。） 不動産特定共同事業法の一部を改正する法律（平成二十九年法律第四十六号）の施行の日
suppl-4291-4/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-16
the provisions in Article 12 amending Article 83-3 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part replacing "March 31, 2017" with "March 31, 2019" in paragraph (1) of that Article): the date on which the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 46 of 2017) comes into effect;
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**十七** 第十二条中租税特別措置法第九十条の三の三第一項の改正規定（「その保税地域の所在地」を「納税地」に改める部分に限る。） 関税定率法等の一部を改正する法律（平成二十八年法律第十六号）附則第一条第四号に掲げる規定の施行の日
suppl-4291-4/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-17
the provisions in Article 12 amending Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "the location of that bonded area" with "the place for tax payment"): the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 16 of 2016) come into effect.
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### 第四十三条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4291-4/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-43
**第一項** 別段の定めがあるものを除き、新租税特別措置法第二章の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-43/par-1
Except as otherwise provided, the provisions of Chapter II of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016 and prior years.
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### 第四十四条（試験研究を行った場合の所得税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit, etc. Where Experimental Research Is Conducted
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suppl-4291-4/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44
**第一項** 新租税特別措置法第十条（第十項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation (excluding paragraph (10)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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**第二項** 新租税特別措置法第十条第十項、第十条の二第九項及び第十項、第十条の三第八項及び第九項、第十条の四の二第六項、第十条の五第七項、第十条の五の二第八項及び第九項、第十条の五の四第四項並びに第十条の六第四項の規定は、個人が施行日以後に提出する修正申告書若しくは更正請求書に係る所得税又は施行日以後にされる国税通則法第二十四条若しくは第二十六条の規定による更正（施行日前に提出された更正請求書に係るものを除く。）に係る年分の所得税について適用し、個人が施行日前に提出した修正申告書若しくは更正請求書に係る所得税又は施行日前にされた更正（同法第二十四条又は第二十六条の規定による更正をいう。以下同じ。）に係る年分の所得税については、なお従前の例による。
suppl-4291-4/art-44/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-44/par-2
The provisions of Article 10, paragraph (10), Article 10-2, paragraphs (9) and (10), Article 10-3, paragraphs (8) and (9), Article 10-4-2, paragraph (6), Article 10-5, paragraph (7), Article 10-5-2, paragraphs (8) and (9), Article 10-5-4, paragraph (4) and Article 10-6, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax pertaining to an amended return or written request for reassessment that an individual files on or after the Effective Date or income tax for the year pertaining to a reassessment under the provisions of Article 24 or 26 of the Act on General Rules for National Taxes made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern income tax pertaining to an amended return or written request for reassessment that an individual filed before the Effective Date or income tax for the year pertaining to a reassessment made before the Effective Date (meaning a reassessment under the provisions of Article 24 or 26 of that Act; the same applies hereinafter).
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### 第四十五条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4291-4/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-45
**第一項** 新租税特別措置法第十条の二（第九項及び第十項を除く。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第一項第一号に掲げる減価償却資産について適用し、個人が施行日前に取得又は製作若しくは建設をした第十二条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第十条の二第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-45/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) of that Article that an individual acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that an individual acquired, manufactured or constructed before the Effective Date.
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### 第四十六条（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Small and Medium Sized Business Operators Acquire Machinery, etc.
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suppl-4291-4/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46
**第一項** 新租税特別措置法第十条の三（第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号に掲げる減価償却資産について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-1
The provisions of Article 10-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 10-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第二項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十条の三第三項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4291-4/art-46/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-2
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 10-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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**第三項** 個人の平成二十九年分の所得税について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旧租税特別措置法第十条の三第六項の規定により同年分の総所得金額に係る所得税の額から控除される金額がある場合には、新租税特別措置法第十条の三第四項、第十条の五の二第三項及び第四項並びに第十条の五の三第三項及び第四項の規定の適用については、当該控除される金額は、新租税特別措置法第十条の三第三項の規定により同年分の総所得金額に係る所得税の額から控除される金額に含まれるものとする。
suppl-4291-4/art-46/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-3
If, with regard to an individual's income tax for 2017, there is an amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (6) of the Former Act on Special Measures Concerning Taxation in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 10-3, paragraph (4), Article 10-5-2, paragraphs (3) and (4) and Article 10-5-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the amount of income tax on the amount of gross income for that year pursuant to the provisions of Article 10-3, paragraph (3) of the New Act on Special Measures Concerning Taxation.
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### 第四十七条（特定の地域において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Number of Employees Has Increased in Specified Areas
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suppl-4291-4/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-47
**第一項** 新租税特別措置法第十条の五（第七項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-47/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (excluding paragraph (7)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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### 第四十八条（雇用者給与等支給額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where the Amount of Salaries, etc. Paid to Employees Has Increased
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suppl-4291-4/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48
**第一項** 新租税特別措置法第十条の五の四（第四項を除く。）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4291-4/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-48/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
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### 第四十九条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4291-4/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49
**第一項** 新租税特別措置法第十一条第一項（同項の表の第三号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4291-4/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that an individual acquires or manufactures on or after the Effective Date.
machine translation, not official
**第二項** 平成二十八年分の所得税につき新租税特別措置法第十一条の三第一項の規定を適用したならば当該個人の同項に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第十九条各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、当該個人が平成二十九年において当該特例被災代替資産等を有する場合には、同年分の所得税において、当該特例被災代替資産等に係る新租税特別措置法第十一条の三第一項に規定する特別償却限度額に相当する金額を同条第二項において準用する新租税特別措置法第十一条第二項の必要経費に算入することができる償却費の限度額に満たない金額とみなして、新租税特別措置法第十一条の三第二項から第四項までの規定を適用する。
suppl-4291-4/art-49/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation of an individual if the provisions of that paragraph were applied to income tax for 2016 (excluding those to which the provisions listed in the items of Article 19 of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), if that individual holds those special disaster substitute assets, etc. in 2017, the provisions of Article 11-3, paragraphs (2) through (4) of the New Act on Special Measures Concerning Taxation apply to income tax for that year by deeming the amount equivalent to the special depreciation limit prescribed in Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the amount by which the depreciation allowance falls short of the limit of the depreciation allowance that may be included in necessary expenses under Article 11, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 11-3, paragraph (2).
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**第三項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。
suppl-4291-4/art-49/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-3
With regard to rental housing for the elderly with services prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions of that Article remain in force.
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**第四項** 新租税特別措置法第十四条（第二項第二号に係る部分に限る。）の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4291-4/art-49/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-4
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
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**第五項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条の二第二項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物（当該構築物と併せて設置される同号に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（第二項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4291-4/art-49/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5
With regard to buildings and structures listed in Article 14-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in item (iii) of that paragraph (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings and structures listed in paragraph (2), item (ii) and structures listed in item (iii) of that paragraph) remain in force.
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### 第五十条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Forest Plans Related to Timber Income
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suppl-4291-4/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-50
**第一項** 新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十条の二第一項に規定する伐採又は譲渡については、なお従前の例による。
suppl-4291-4/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-50/par-1
The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
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### 第五十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4291-4/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51
**第一項** 新租税特別措置法第三十一条の二（第二項第二号の二イに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画法（昭和四十三年法律第百号）の規定に基づく決定（以下この条において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法（平成七年法律第十四号）第五条第一項の被災市街地復興推進地域（以下この条において「被災市街地復興推進地域」という。）内にある新租税特別措置法第三十一条の二第二項第二号の二の土地等（次項において「土地等」という。）の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)-2, (a)) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in Article 31-2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation (referred to as "land, etc." in the following paragraph) that is located within a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (Act No. 14 of 1995) (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in this Article) that is specified in a city plan for which a decision under the provisions of the City Planning Act (Act No. 100 of 1968) (referred to as a "city planning decision" in this Article) has been made on or after that date.
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**第二項** 新租税特別措置法第三十一条の二（第二項第二号の二ロに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に同号ロに規定する住宅被災市町村となった市町村の区域内にある土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-2
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)-2, (b)) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. that is located within the area of a municipality that has become a housing-damaged municipality prescribed in (b) of that item on or after that date.
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**第三項** 新租税特別措置法第三十一条の二第七項の規定は、個人の同項に規定する予定期間の末日が施行日以後である同条第三項に規定する確定優良住宅地等予定地のための譲渡について適用する。
suppl-4291-4/art-51/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-3
The provisions of Article 31-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article for which the last day of the scheduled period prescribed in paragraph (7) of that Article of the individual falls on or after the Effective Date.
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**第四項** 新租税特別措置法第三十三条（第一項第三号の六に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-4
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-6) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第五項** 新租税特別措置法第三十三条（第一項第三号の七に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-5
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-7) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
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**第六項** 新租税特別措置法第三十三条（第三項第三号に係る部分に限る。）及び同号に係る新租税特別措置法第三十三条の四第一項の規定は、平成二十九年一月一日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用する。
suppl-4291-4/art-51/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-6
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii)) and the provisions of Article 33-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as they pertain to that item apply to compensation prescribed in that item that an individual acquires due to the removal, on or after January 1, 2017, of the assets prescribed in that item.
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**第七項** 新租税特別措置法第三十三条第七項（新租税特別措置法第三十三条の二第五項において準用する場合を含む。以下この項において同じ。）の規定は、個人の新租税特別措置法第三十三条第七項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡した資産に係る同項に規定する代替資産又は新租税特別措置法第三十三条の二第一項に規定する譲渡した資産に係る同条第二項に規定する代替資産について適用する。
suppl-4291-4/art-51/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7
The provisions of Article 33, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (5) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to substitute assets prescribed in Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, or substitute assets prescribed in Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in paragraph (1) of that Article, for which the last day of the designated acquisition period prescribed in Article 33, paragraph (7) of the New Act on Special Measures Concerning Taxation of the individual falls on or after the Effective Date.
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**第八項** 新租税特別措置法第三十三条の三第八項から第十一項まで及び第三十三条の六（第一項第四号に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある新租税特別措置法第三十三条の三第八項に規定する土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-8
The provisions of Article 33-3, paragraphs (8) through (11) and Article 33-6 (limited to the part concerning paragraph (1), item (iv)) of the New Act on Special Measures Concerning Taxation apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. prescribed in Article 33-3, paragraph (8) of the New Act on Special Measures Concerning Taxation that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第九項** 新租税特別措置法第三十三条の三第十二項の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある土地又は土地の上に存する権利の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-9
The provisions of Article 33-3, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a transfer, made on or after January 1, 2017 by an individual, of land or rights existing on land that are located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
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**第十項** 新租税特別措置法第三十四条の二（同条第二項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-10
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in paragraph (2), item (xx) of that Article) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第十一項** 新租税特別措置法第三十四条の二（第二項第二十一号の二及び第三項に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡について適用する。
suppl-4291-4/art-51/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-11
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxi)-2 and paragraph (3)) apply to a transfer, made on or after January 1, 2017 by an individual, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第十二項** 新租税特別措置法第三十四条の三（第二項第四号に係る部分に限る。）の規定は、個人が附則第一条第十二号に定める日以後に行う新租税特別措置法第三十四条の三第一項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4291-4/art-51/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-12
The provisions of Article 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv)) apply to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
machine translation, not official
**第十三項** 新租税特別措置法第三十六条の二第二項の規定は、個人の同項の譲渡をした日の属する年の翌年十二月三十一日が施行日以後である同項に規定する買換資産について適用し、個人の旧租税特別措置法第三十六条の二第二項の譲渡をした日の属する年の翌年十二月三十一日が施行日前である同項に規定する買換資産については、なお従前の例による。
suppl-4291-4/art-51/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-13
The provisions of Article 36-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in that paragraph for which December 31 of the year following the year that includes the date on which the individual made the transfer referred to in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 36-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date on which the individual made the transfer referred to in that paragraph falls before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第一号及び第八号に係る部分に限る。）の規定は、個人が施行日以後に同表の第一号又は第八号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第一号又は第十号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、第十八項に規定する場合を除き、なお従前の例による。
suppl-4291-4/art-51/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers, on or after the Effective Date, assets listed in the left-hand column of item (i) or item (viii) of that table and that individual acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items, and, except in the case prescribed in paragraph (18), the provisions then in force continue to govern those transfers in the case where an individual transferred, before the Effective Date, assets listed in the left-hand column of item (i) or item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation and in the case where an individual transfers those assets on or after the Effective Date and that individual acquired, before the Effective Date, assets listed in the right-hand column of those items.
machine translation, not official
**第十五項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第二号又は第七号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4291-4/art-51/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-15
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date.
machine translation, not official
**第十六項** 個人が施行日から平成二十九年十二月三十一日までの間に譲渡をする旧租税特別措置法第三十七条第一項の表の第二号又は第七号の上欄に掲げる資産及び特定個人（平成二十八年十二月一日から平成二十九年十二月三十一日までの間に農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）第一条の規定による改正前の農業経営基盤強化促進法（昭和五十五年法律第六十五号。附則第六十九条第九項において「令和四年旧基盤強化法」という。）第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）第二条の規定による改正前の農業経営基盤強化促進法（附則第六十九条第九項及び第八十四条第九項において「旧基盤強化法」という。）第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をした個人をいう。）が平成三十年一月一日から令和元年十二月三十一日までの間に譲渡をする同表の第二号又は第七号の上欄に掲げる資産については、旧租税特別措置法第三十七条から第三十七条の四まで（これらの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三十七条第一項中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」と、同表の第七号の下欄中「農業経営基盤強化促進法第十九条の規定による公告があつた同条の」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項に規定する」と、同条第三項及び第四項中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」と、同条第十一項中「平成二十九年三月三十一日」とあるのは「平成二十九年十二月三十一日（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の第一項の表の第二号又は第七号の上欄に掲げる資産にあつては、令和元年十二月三十一日）」と、旧租税特別措置法第三十七条の四中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」とする。
suppl-4291-4/art-51/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual transfers during the period from the Effective Date to December 31, 2017, and assets listed in the left-hand column of item (ii) or item (vii) of that table that a specified individual (meaning an individual who, during the period from December 1, 2016 to December 31, 2017, made, pursuant to the provisions of Article 15, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) (referred to as the "Agricultural Management Foundation Act Before the 2022 Amendment" in Article 69, paragraph (9) of the Supplementary Provisions), to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that the individual wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) (referred to as the "Former Act on Promotion of Improvement of Agricultural Management Foundation" in Article 69, paragraph (9) and Article 84, paragraph (9) of the Supplementary Provisions) (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that the individual wishes to receive mediation concerning the creation of use rights, etc.) transfers during the period from January 1, 2018 to December 31, 2019, the provisions of Articles 37 through 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase ", March 31 of that year" in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019"; the phrase "referred to in Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation for which public notice under that Article has been given" in the right-hand column of item (vii) of that table is deemed to be replaced with "prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)"; the phrase ", March 31 of that year" in paragraphs (3) and (4) of that Article is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019"; the phrase "March 31, 2017" in paragraph (11) of that Article is deemed to be replaced with "December 31, 2017 (or, for assets listed in the left-hand column of item (ii) or item (vii) of the table in paragraph (1) of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019)"; and the phrase ", March 31 of that year" in Article 37-4 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019".
machine translation, not official
**第十七項** 前項の規定の適用がある場合における租税特別措置法第三十一条の二、第三十一条の三、第三十四条から第三十五条の二まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで及び第三十七条の九の規定の適用については、同法第三十一条の二第四項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六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十二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。）第三十七条若しくは第三十七条の四」と、同法第三十一条の三第一項中「第三十七条の九」とあるのは「第三十七条の九の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十五条第二項第一号中「第三十七条の九」とあるのは「第三十七条の九の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十五条の二第一項中「又は第三十七条の八」とあるのは「若しくは第三十七条の八又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十六条の二第一項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十七条第一項の表の第一号の上欄中「超えるもの」とあるのは「超えるもの（旧効力措置法第三十七条第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは旧効力措置法第三十七条」と、同法第三十七条の六第一項第一号中「又は第三十七条の四」とあるのは「若しくは第三十七条の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は第三十七条の四」とあるのは「若しくは第三十七条の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前条」とあるのは「若しくは前条又は旧効力措置法第三十七条若しくは第三十七条の四」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第三十七条の九第一項中「第三十七条」とあるのは「第三十七条並びに旧効力措置法第三十七条」と、「同法」とあるのは「所得税法」とする。
suppl-4291-4/art-51/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-17
With regard to the application of the provisions of Articles 31-2, 31-3, 34 through 35-2, 36-2, 36-5, 37, 37-4 through 37-6 and 37-9 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9" in Article 31-2, paragraph (4) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 51, paragraph (16) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "Article 37-9" in Article 31-3, paragraph (1) of that Act is deemed to be replaced with "the provisions of Article 37-9 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-9" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Article 37-9" in Article 35, paragraph (2), item (i) of that Act is deemed to be replaced with "the provisions of Article 37-9 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-8" in Article 35-2, paragraph (1) of that Act is deemed to be replaced with "or Article 37-8, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-9" in Article 36-2, paragraph (1) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those exceeding" in the left-hand column of item (i) of the table in Article 37, paragraph (1) of that Act is deemed to be replaced with "those exceeding (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or Article 37" in Article 37-5, paragraph (1) of that Act is deemed to be replaced with "or Article 37, or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-4" in Article 37-6, paragraph (1), item (i) of that Act is deemed to be replaced with "or Article 37-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or Article 37-4" in item (ii) of that paragraph is deemed to be replaced with "or Article 37-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding Article" in item (iii) of that paragraph is deemed to be replaced with "or the preceding Article, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; the phrase "Article 37" in Article 37-9, paragraph (1) of that Act is deemed to be replaced with "Article 37 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "that Act" is deemed to be replaced with "the Income Tax Act".
machine translation, not official
**第十八項** 個人が施行日から平成二十九年十二月三十一日までの間に譲渡をする旧租税特別措置法第三十七条第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるもの（以下この項において「特定資産」という。）及び特定個人（その有する特定資産につき同日以前に漁船法（昭和二十五年法律第百七十八号）第二十七条の規定により農林水産大臣に対して試験の依頼をした個人をいう。）が平成三十年一月一日から令和二年九月三十日までの間に譲渡をする当該特定資産については、旧租税特別措置法第三十七条から第三十七条の四まで（同表の第十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三十七条第一項、第三項及び第四項並びに第三十七条の四中「、同年三月三十一日」とあるのは、「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十八項に規定する特定個人の同項に規定する特定資産にあつては令和二年九月三十日とする。」とする。
suppl-4291-4/art-51/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18
With regard to assets listed in the left-hand column of item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) (referred to as "specified assets" in this paragraph) and that an individual transfers during the period from the Effective Date to December 31, 2017, and those specified assets that a specified individual (meaning an individual who, on or before that date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act (Act No. 178 of 1950) for the specified assets the individual holds) transfers during the period from January 1, 2018 to September 30, 2020, the provisions of Articles 37 through 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (x) of that table) remain in force. In this case, the phrase ", March 31 of that year" in Article 37, paragraphs (1), (3) and (4) and Article 37-4 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for the specified assets prescribed in Article 51, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) of a specified individual prescribed in that paragraph, September 30, 2020".
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**第十九項** 新租税特別措置法第三十七条第八項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。以下この項において同じ。）の規定は、個人の新租税特別措置法第三十七条第八項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同項に規定する買換資産又は新租税特別措置法第三十七条の五第一項に規定する譲渡をした資産に係る同項に規定する買換資産について適用する。
suppl-4291-4/art-51/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19
The provisions of Article 37, paragraph (8) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to replacement assets prescribed in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, or replacement assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, for which the last day of the designated acquisition period prescribed in Article 37, paragraph (8) of the New Act on Special Measures Concerning Taxation of the individual falls on or after the Effective Date.
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### 第五十二条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc.
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suppl-4291-4/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-52
**第一項** 新租税特別措置法第三十七条の十第三項（第三号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する株式分配について適用する。
suppl-4291-4/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-52/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iii) and (iv)) apply to share distributions prescribed in item (iv) of that paragraph that are carried out on or after the Effective Date.
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### 第五十三条（合併等により外国親法人株式等の交付を受ける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 Event of Receiving Shares, etc. of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4291-4/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53
**第一項** 新租税特別措置法第三十七条の十四の三第三項、第五項及び第八項の規定は、施行日以後に行われる同条第三項に規定する特定株式分配について適用する。
suppl-4291-4/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53/par-1
The provisions of Article 37-14-3, paragraphs (3), (5) and (8) of the New Act on Special Measures Concerning Taxation apply to specified share distributions prescribed in paragraph (3) of that Article that are carried out on or after the Effective Date.
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**第二項** 施行日から平成二十九年九月三十日までの間における新租税特別措置法第三十七条の十四の三第六項第五号の規定の適用については、同号中「同条第十二号の五の二」とあるのは、「同条第十二号の六」とする。
suppl-4291-4/art-53/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53/par-2
With regard to the application of the provisions of Article 37-14-3, paragraph (6), item (v) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase "item (xii)-5-2 of that Article" in that item is deemed to be replaced with "item (xii)-6 of that Article".
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### 第五十四条（居住者の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Residents
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suppl-4291-4/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54
**第一項** 新租税特別措置法第四十条の四（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-1
The provisions of Article 40-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
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**第二項** 新租税特別措置法第四十条の四第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第四十条の四第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-54/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-2
The provisions of Article 40-4, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-4, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第三項** 新租税特別措置法第四十条の七（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第四十条の七第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-54/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-54/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-3
The provisions of Article 40-7 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
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**第四項** 新租税特別措置法第四十条の七第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第四十条の七第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-54/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-54/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54/par-4
The provisions of Article 40-7, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 40-7, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
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### 第五十五条（住宅借入金等を有する場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit in the Case of Having Housing Loans, etc.
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suppl-4291-4/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55
**第一項** 災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条第一項、第十八項又は第二十一項の家屋を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。
suppl-4291-4/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55/par-1
The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence the house referred to in Article 41, paragraph (1), (18) or (21) of the Former Act on Special Measures Concerning Taxation due to a disaster on or before December 31, 2016.
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**第二項** 新租税特別措置法第四十一条第二十四項の規定は、災害により平成二十八年一月一日以後に同項に規定する従前家屋を居住の用に供することができなくなった個人の平成二十九年分以後の所得税について適用する。
suppl-4291-4/art-55/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-55/par-2
The provisions of Article 41, paragraph (24) of the New Act on Special Measures Concerning Taxation apply to income tax for 2017 and subsequent years of an individual who has become unable to use as a residence a former house prescribed in that paragraph due to a disaster on or after January 1, 2016.
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### 第五十六条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Deduction for the Special Income Tax Credit in the Case of Having Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc.
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suppl-4291-4/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56
**第一項** 災害により平成二十八年十二月三十一日以前に旧租税特別措置法第四十一条の三の二第一項、第五項又は第八項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。）を居住の用に供することができなくなった個人の当該家屋を居住の用に供することができなくなった日の属する年分の所得税については、なお従前の例による。
suppl-4291-4/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-1
The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence, due to a disaster on or before December 31, 2016, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1), (5) or (8) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.).
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**第二項** 新租税特別措置法第四十一条の三の二（同条第二項第四号に規定する特定耐久性向上改修工事等に係る部分に限る。）の規定は、個人が同条第一項又は第五項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。）を施行日以後に同条第一項又は第五項の定めるところによりその者の居住の用に供する場合について適用し、個人が旧租税特別措置法第四十一条の三の二第一項又は第五項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。）を施行日前に同条第一項又は第五項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4291-4/art-56/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-56/par-2
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified durability improvement renovation work, etc. prescribed in paragraph (2), item (iv) of that Article) apply in the case where an individual uses, on or after the Effective Date, a house on which extension, reconstruction, etc. prescribed in paragraph (1) or (5) of that Article has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article, and the provisions then in force continue to govern the case where an individual used, before the Effective Date, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article.
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### 第五十七条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses in the Case of Replacement, etc. of Residential Property
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suppl-4291-4/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-57
**第一項** 新租税特別措置法第四十一条の五の規定は、個人の同条第七項第一号の特定譲渡の日の属する年の翌年十二月三十一日が施行日以後である同号に規定する買換資産について適用し、個人の旧租税特別措置法第四十一条の五第七項第一号の特定譲渡の日の属する年の翌年十二月三十一日が施行日前である同号に規定する買換資産については、なお従前の例による。
suppl-4291-4/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-57/par-1
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in paragraph (7), item (i) of that Article for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 41-5, paragraph (7), item (i) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date of the specified transfer referred to in that item made by the individual falls before the Effective Date.
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### 第五十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Medicines, etc. Is Paid
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suppl-4291-4/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58
**第一項** 新租税特別措置法第四十一条の十七の二第三項の規定により読み替えられた新所得税法第百二十条第四項及び第五項（これらの規定を新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、平成三十年一月一日以後に確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合については、なお従前の例による。
suppl-4291-4/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-1
The provisions of Article 120, paragraphs (4) and (5) of the New Income Tax Act as replaced pursuant to the provisions of Article 41-17-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the New Income Tax Act) apply in the case where a final return is filed on or after January 1, 2018, and the provisions then in force continue to govern the case where a final return was filed before that date.
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**第二項** 平成三十年一月一日以後に平成二十九年から令和元年までの各年分の所得税に係る確定申告書を提出する場合には、令和三年改正法第七条の規定による改正前の租税特別措置法（以下この項において「令和三年改正前租税特別措置法」という。）第四十一条の十七第三項の規定により読み替えられた令和三年改正前所得税法第百二十条第四項（令和三年改正前所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。以下この項において同じ。）及び前項の規定にかかわらず、当該申告書に記載した令和三年改正前所得税法第七十三条第一項の規定による医療費控除を受ける金額の計算の基礎となる令和三年改正前租税特別措置法第四十一条の十七第一項に規定する特定一般用医薬品等購入費（以下この項において「特定一般用医薬品等購入費」という。）を領収した者のその領収を証する書類（その領収をした金額のうち、特定一般用医薬品等購入費に該当するものの金額が明らかにされているものに限る。以下この項において同じ。）の当該申告書への添付又は当該申告書を提出する際の提示（以下この項において「添付等」という。）をもって、同条第三項の規定により読み替えられた令和三年改正前所得税法第百二十条第四項に規定する明細書の当該申告書への添付に代えることができる。この場合において、当該添付等をしたその領収を証する書類に係る特定一般用医薬品等購入費については、令和三年改正前租税特別措置法第四十一条の十七第三項の規定により読み替えられた令和三年改正前所得税法第百二十条第五項（令和三年改正前所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、適用しない。
suppl-4291-4/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-2
If a final return for income tax for any year from 2017 to 2019 is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the 2021 Amendment Act (referred to as the "Act on Special Measures Concerning Taxation Before the 2021 Amendment" in this paragraph) (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to that return of a document certifying the receipt issued by the person who received the cost of purchasing specified over-the-counter medicines, etc. prescribed in Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (referred to as the "cost of purchasing specified over-the-counter medicines, etc." in this paragraph) that serves as the basis for the calculation of the amount of the medical expense deduction under Article 73, paragraph (1) of the Income Tax Act Before the 2021 Amendment stated in that return (limited to a document that clarifies, of the amount received, the amount falling under the cost of purchasing specified over-the-counter medicines, etc.; the same applies hereinafter in this paragraph), or the presentation of that document when filing that return (referred to as "attachment or presentation" in this paragraph), may substitute for the attachment to that return of the written statement prescribed in Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of paragraph (3) of that Article. In this case, the provisions of Article 120, paragraph (5) of the Income Tax Act Before the 2021 Amendment as replaced pursuant to the provisions of Article 41-17, paragraph (3) of the Act on Special Measures Concerning Taxation Before the 2021 Amendment (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment) do not apply to the cost of purchasing specified over-the-counter medicines, etc. pertaining to the document certifying the receipt for which that attachment or presentation has been made.
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### 第五十九条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Has Been Carried Out on an Existing House
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suppl-4291-4/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59
**第一項** 新租税特別措置法第四十一条の十九の三第十五項の規定は、個人が同条第三項に規定する対象一般断熱改修工事等をして施行日以後に同項又は同条第七項若しくは第八項の定めるところにより居住の用に供する場合について適用する。
suppl-4291-4/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-59/par-1
The provisions of Article 41-19-3, paragraph (15) of the New Act on Special Measures Concerning Taxation apply in the case where an individual carries out covered general heat insulation renovation work, etc. prescribed in paragraph (3) of that Article and, on or after the Effective Date, uses the house as the individual's residence as provided for in that paragraph or paragraph (7) or (8) of that Article.
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### 第六十条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest Pertaining to Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
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suppl-4291-4/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60
**第一項** 新租税特別措置法第四十二条の二第一項の規定は、同条第六項第一号に規定する外国金融機関等が、施行日以後に開始する同条第一項に規定する振替債等に係る特定債券現先取引等につき支払を受ける同項に規定する支払を受ける利子について適用し、旧租税特別措置法第四十二条の二第四項第一号に規定する外国金融機関等が、施行日前に開始した同条第一項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する特定利子については、なお従前の例による。
suppl-4291-4/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60/par-1
The provisions of Article 42-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest to be received prescribed in that paragraph that a foreign financial institution, etc. prescribed in paragraph (6), item (i) of that Article receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in paragraph (1) of that Article that begins on or after the Effective Date, and the provisions then in force continue to govern specified interest prescribed in Article 42-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in paragraph (4), item (i) of that Article receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in paragraph (1) of that Article that began before the Effective Date.
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**第二項** 施行日前に提出された旧租税特別措置法第四十二条の二第五項に規定する非課税適用申告書（当該非課税適用申告書又は当該非課税適用申告書につき提出された同条第八項に規定する申告書（以下この項において「異動申告書」という。）の提出後に同条第八項に規定する変更をした場合において、その変更をした日以後施行日前までに異動申告書の提出がされていないときにおける当該非課税適用申告書を除く。）は、施行日において提出された新租税特別措置法第四十二条の二第七項に規定する非課税適用申告書とみなす。
suppl-4291-4/art-60/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60/par-2
A written application for tax exemption prescribed in Article 42-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a written application for tax exemption in the case where, after the submission of that written application for tax exemption or of a return prescribed in paragraph (8) of that Article submitted with regard to that written application for tax exemption (referred to as a "return of change" in this paragraph), a change prescribed in paragraph (8) of that Article was made and no return of change has been submitted during the period from the date of that change to the day before the Effective Date) is deemed to be a written application for tax exemption prescribed in Article 42-2, paragraph (7) of the New Act on Special Measures Concerning Taxation submitted on the Effective Date.
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### 第六十一条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4291-4/art-61 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-61
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人の施行日以後に開始する事業年度分の法人税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の施行日以後に開始する連結事業年度分の法人税について適用し、法人の施行日前に開始した事業年度分の法人税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の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-61/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第六十二条（試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted
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suppl-4291-4/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62
**第一項** 新租税特別措置法第四十二条の四第八項第六号の二の規定は、法人の平成三十一年四月一日以後に開始する事業年度分の法人税について適用する。
suppl-4291-4/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62/par-1
The provisions of Article 42-4, paragraph (8), item (vi)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2019.
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**第二項** 新租税特別措置法第四十二条の四第十項、第四十二条の五第九項及び第十項、第四十二条の六第八項及び第九項、第四十二条の九第五項及び第六項、第四十二条の十第六項、第四十二条の十一第六項、第四十二条の十一の三第五項、第四十二条の十二第八項、第四十二条の十二の二第二項、第四十二条の十二の三第八項及び第九項、第四十二条の十二の五第四項並びに第四十二条の十三第五項の規定は、法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る事業年度分の法人税について適用し、法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-62/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62/par-2
The provisions of Article 42-4, paragraph (10), Article 42-5, paragraphs (9) and (10), Article 42-6, paragraphs (8) and (9), Article 42-9, paragraphs (5) and (6), Article 42-10, paragraph (6), Article 42-11, paragraph (6), Article 42-11-3, paragraph (5), Article 42-12, paragraph (8), Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (8) and (9), Article 42-12-5, paragraph (4) and Article 42-13, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a corporation files on or after the Effective Date or corporation tax for the business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a corporation filed before the Effective Date or corporation tax for the business year pertaining to a reassessment made before the Effective Date.
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### 第六十三条（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Promoting the Reduction of Energy and Environmental Load Is Acquired
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suppl-4291-4/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-63
**第一項** 新租税特別措置法第四十二条の五（第九項及び第十項を除く。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第一項第一号に掲げる減価償却資産について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-63/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (9) and (10)) apply to depreciable assets listed in paragraph (1), item (i) of that Article that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第六十四条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.
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suppl-4291-4/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64
**第一項** 新租税特別措置法第四十二条の六（第一項第一号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号に掲げる減価償却資産について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の六第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-1
The provisions of Article 42-6 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply to depreciable assets listed in that item that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第二項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十二条の六第二項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4291-4/art-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-2
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 42-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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**第三項** 法人の施行日以後に終了する事業年度において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旧租税特別措置法第四十二条の六第四項の規定により同項に規定する調整前法人税額から控除される金額がある場合には、新租税特別措置法第四十二条の六第三項、第四十二条の十二の三第二項及び第三項並びに第四十二条の十二の四第二項及び第三項の規定の適用については、当該控除される金額は、新租税特別措置法第四十二条の六第二項の規定により同項に規定する調整前法人税額から控除される金額に含まれるものとする。
suppl-4291-4/art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-3
If, in a business year of a corporation ending on or after the Effective Date, there is an amount to be deducted from the corporation tax before adjustment prescribed in Article 42-6, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 42-6, paragraph (3), Article 42-12-3, paragraphs (2) and (3) and Article 42-12-4, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the corporation tax before adjustment prescribed in Article 42-6, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph.
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**第四項** 新租税特別措置法第四十二条の六第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-64/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-4
The provisions of Article 42-6, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第六十五条（地方活力向上地域において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Buildings, etc. Are Acquired in an Area for Improving Regional Vitality
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suppl-4291-4/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65
**第一項** 施行日から附則第一条第十号に定める日の前日までの間における第十二条の規定（同号イに掲げる改正規定を除く。）による改正後の租税特別措置法第四十二条の十一の二第六項の規定の適用については、同項中「第四十二条の十一の三第二項」とあるのは、「第四十二条の十一の二第二項」とする。
suppl-4291-4/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65/par-1
With regard to the application, during the period from the Effective Date to the day before the date specified in Article 1, item (x) of the Supplementary Provisions, of the provisions of Article 42-11-2, paragraph (6) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 (excluding the amending provisions listed in (a) of that item), the phrase "Article 42-11-3, paragraph (2)" in that paragraph is deemed to be replaced with "Article 42-11-2, paragraph (2)".
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### 第六十六条（特定中小企業者等が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small and Medium Sized Enterprises, etc. Acquire Business Improvement Equipment
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suppl-4291-4/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-66
**第一項** 新租税特別措置法第四十二条の十二の三第二項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-66/par-1
The provisions of Article 42-12-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
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### 第六十七条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4291-4/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67
**第一項** 新租税特別措置法第四十三条第一項（同項の表の第三号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4291-4/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a corporation acquires or manufactures on or after the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十三条の三の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4291-4/art-67/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-2
The provisions of Article 43-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
machine translation, not official
**第三項** 法人の施行日前一年以内に終了した事業年度（その終了した事業年度が連結事業年度に該当する場合には、その終了した連結事業年度。次項において「一年以内事業年度等」という。）につき新租税特別措置法第四十三条の三第一項の規定（当該連結事業年度にあっては、新租税特別措置法第六十八条の十八第一項の規定）を適用したならば当該法人のこれらの規定に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第五十三条第一項各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、次に定めるところによる。
suppl-4291-4/art-67/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. of a corporation prescribed in the provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (or, for a consolidated business year, the provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation) if those provisions were applied for a business year of that corporation that ended within one year before the Effective Date (where that business year falls under a consolidated business year, that consolidated business year; referred to as a "business year, etc. ended within one year" in the following paragraph) (excluding those to which the provisions listed in the items of Article 53, paragraph (1) of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), the following provisions apply:
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**一** 当該法人の施行日を含む事業年度（以下この項及び次項において「経過事業年度」という。）において当該特例被災代替資産等を有する場合には、当該経過事業年度において、当該特例被災代替資産等を新租税特別措置法第五十二条の二第一項に規定する特別償却に関する規定の適用を受けたものと、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額（新租税特別措置法第六十八条の十八第一項に規定する被災代替資産等に該当することとなるものにあっては、同項に規定する特別償却限度額。以下この項において同じ。）に相当する金額を新租税特別措置法第五十二条の二第一項に規定する特別償却不足額と、それぞれみなして、同条（第三項を除く。）の規定を適用する。
suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-1
in the case where that corporation holds those special disaster substitute assets, etc. in its business year that includes the Effective Date (referred to as the "transitional business year" in this paragraph and the following paragraph), the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (3)) apply by deeming, in that transitional business year, those special disaster substitute assets, etc. to have been subject to the provisions on special depreciation prescribed in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. (for those that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation, the special depreciation limit prescribed in that paragraph; the same applies hereinafter in this paragraph) to be the special depreciation shortfall prescribed in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, respectively;
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**二** 法人が、適格合併等（施行日以前に行われた適格合併、適格分割、適格現物出資又は適格現物分配（残余財産の全部の分配に該当する適格現物分配にあっては、施行日前に残余財産が確定した当該適格現物分配に限る。）をいう。第四号及び次項において同じ。）により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過事業年度において当該法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該法人について、当該特例被災代替資産等を新租税特別措置法第五十二条の二第四項に規定する特別償却対象資産と、当該経過事業年度（その移転を受けた日を含む事業年度を除く。）を同項に規定する移転を受けた日を含む事業年度と、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第五十二条の二第四項に規定する合併等特別償却不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2
in the case where a corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc. (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution carried out on or before the Effective Date (for a qualified in-kind distribution that falls under a distribution of all residual assets, limited to such a qualified in-kind distribution for which the residual assets were determined before the Effective Date); the same applies in item (iv) and the following paragraph), when it puts those special disaster substitute assets, etc. to use for the business of that corporation (for machinery and equipment, excluding use for lease) in its transitional business year, the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation apply to that corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, that transitional business year (excluding the business year that includes the day on which it received that transfer) to be the business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the special depreciation shortfall in a merger, etc. prescribed in Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, respectively;
machine translation, not official
**三** 当該法人の経過事業年度において当該特例被災代替資産等を有する場合には、当該経過事業年度において、当該特例被災代替資産等につき第一号の規定によりみなして新租税特別措置法第五十二条の二の規定の適用を受ける場合を除き、当該経過事業年度を新租税特別措置法第五十二条の三第二項又は第十二項に規定する積立適用後年度と、当該特例被災代替資産等を同条第二項又は第十二項の特別償却対象資産と、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第五十二条の三第二項又は第十二項に規定する満たない金額と、それぞれみなして、同条（第九項を除く。）の規定を適用する。
suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-3
in the case where that corporation holds those special disaster substitute assets, etc. in its transitional business year, the provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation (excluding paragraph (9)) apply by deeming that transitional business year to be a business year after the reserve rule applied prescribed in Article 52-3, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, those special disaster substitute assets, etc. to be assets subject to special depreciation referred to in paragraph (2) or (12) of that Article, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall prescribed in Article 52-3, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, respectively, except where, in that transitional business year, the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (i);
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**四** 法人が、適格合併等により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過事業年度において当該法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該法人について、当該特例被災代替資産等につき第二号の規定によりみなして新租税特別措置法第五十二条の二の規定の適用を受ける場合を除き、当該特例被災代替資産等を新租税特別措置法第五十二条の三第三項に規定する特別償却対象資産と、当該経過事業年度（その移転を受けた日を含む事業年度を除く。）を同項に規定する移転を受けた日を含む事業年度と、当該特例被災代替資産等に係る新租税特別措置法第四十三条の三第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第五十二条の三第三項に規定する合併等特別償却準備金積立不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-4
in the case where a corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc., when it puts those special disaster substitute assets, etc. to use for the business of that corporation (for machinery and equipment, excluding use for lease) in its transitional business year, the provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to that corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 52-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, that transitional business year (excluding the business year that includes the day on which it received that transfer) to be the business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall in the reserve for special depreciation in a merger, etc. prescribed in Article 52-3, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively, except where the provisions of Article 52-2 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (ii).
machine translation, not official
**第四項** 前項の規定は、同項第一号又は第三号にあっては、これらの号の法人の一年以内事業年度等から経過事業年度の直前の事業年度（当該事業年度が連結事業年度に該当する場合には、経過事業年度の直前の連結事業年度）までの各事業年度について連続して法人税法第二条第三十一号に規定する確定申告書の提出（当該各事業年度が連結事業年度に該当する場合には、当該法人又は当該法人に係る連結親法人による同条第三十二号に規定する連結確定申告書の提出）をしている場合（同項第一号の規定によりみなして新租税特別措置法第五十二条の二第一項の規定を適用する場合には当該経過事業年度の確定申告書等に同号に規定する特例被災代替資産等に係る償却費として損金の額に算入する金額の限度額（以下「償却限度額」という。）の計算に関する明細書の添付がある場合に、前項第三号の規定によりみなして新租税特別措置法第五十二条の三第二項の規定を適用する場合には当該経過事業年度の確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に、それぞれ限るものとする。）に限り、前項第二号又は第四号にあっては、これらの号に規定する特例被災代替資産等の移転をした法人の一年以内事業年度等の開始の日からその適格合併等の日の前日（残余財産の全部の分配に該当する適格現物分配にあっては、当該適格現物分配に係る残余財産の確定の日）までの間に終了した各事業年度（当該各事業年度が連結事業年度に該当する場合には、連結事業年度）について連続して法人税法第二条第三十一号に規定する確定申告書の提出（当該各事業年度が連結事業年度に該当する場合には、当該法人又は当該法人に係る連結親法人による同条第三十二号に規定する連結確定申告書の提出）をしている場合で、かつ、同項第二号又は第四号の法人の当該適格合併等の日を含む事業年度から経過事業年度までの各事業年度（当該各事業年度が連結事業年度に該当する場合には、連結事業年度）について連続して同条第三十一号に規定する確定申告書の提出（当該各事業年度が連結事業年度に該当する場合には、当該法人又は当該法人に係る連結親法人による同条第三十二号に規定する連結確定申告書の提出）をしている場合に限り、適用する。
suppl-4291-4/art-67/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-4
The provisions of the preceding paragraph apply, for item (i) or item (iii) of that paragraph, only in the case where, for each business year from the business year, etc. ended within one year of the corporation referred to in those items up to the business year immediately preceding the transitional business year (where that business year falls under a consolidated business year, the consolidated business year immediately preceding the transitional business year), the corporation has continuously filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (where any of those business years falls under a consolidated business year, a consolidated final return prescribed in item (xxxii) of that Article filed by that corporation or the consolidated parent corporation pertaining to that corporation) (limited, where the provisions of Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (i) of that paragraph, to the case where a written statement concerning the calculation of the limit of the amount to be included in deductible expenses as the depreciation allowance pertaining to the special disaster substitute assets, etc. prescribed in that item (hereinafter referred to as the "depreciation limit") is attached to the tax return, etc. for that transitional business year, and, where the provisions of Article 52-3, paragraph (2) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (iii) of the preceding paragraph, to the case where the tax return, etc. for that transitional business year contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has a written statement concerning the calculation of the amount so set aside attached to it, respectively), and, for item (ii) or item (iv) of the preceding paragraph, only in the case where, for each business year that ended during the period from the first day of the business year, etc. ended within one year of the corporation that transferred the special disaster substitute assets, etc. prescribed in those items up to the day preceding the day of that qualified merger, etc. (for a qualified in-kind distribution that falls under a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined) (where any of those business years falls under a consolidated business year, that consolidated business year), the corporation has continuously filed a final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act (where any of those business years falls under a consolidated business year, a consolidated final return prescribed in item (xxxii) of that Article filed by that corporation or the consolidated parent corporation pertaining to that corporation), and, for each business year from the business year that includes the day of that qualified merger, etc. of the corporation referred to in item (ii) or item (iv) of that paragraph up to the transitional business year (where any of those business years falls under a consolidated business year, that consolidated business year), the corporation has continuously filed a final return prescribed in item (xxxi) of that Article (where any of those business years falls under a consolidated business year, a consolidated final return prescribed in item (xxxii) of that Article filed by that corporation or the consolidated parent corporation pertaining to that corporation).
machine translation, not official
**第五項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第四十三条の三の規定の適用については、同条第二項中「中小企業者（適用除外事業者に該当するものを除く。）」とあるのは、「中小企業者」とする。
suppl-4291-4/art-67/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-5
With regard to the application of the provisions of Article 43-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small and medium sized enterprise (excluding one that falls under an excluded business operator)" in paragraph (2) of that Article is deemed to be replaced with "small and medium sized enterprise".
machine translation, not official
**第六項** 新租税特別措置法第四十七条の規定は、法人が附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第四十七条第一項に規定する事業再編促進機械等について適用する。
suppl-4291-4/art-67/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-6
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in Article 47, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation acquires, or manufactures or constructs, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第七項** 法人が平成二十九年三月三十一日以前に取得又は新築をした旧租税特別措置法第四十七条第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十四第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十二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十二条の規定による改正前の租税特別措置法第六十八条の三十四第一項」とする。
suppl-4291-4/art-67/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-7
With regard to rental housing for the elderly with services prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built on or before March 31, 2017, the provisions of that Article remain in force. In this case, the phrase "Article 68-34, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-34, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 82, paragraph (8) of the Supplementary Provisions of that Act".
machine translation, not official
**第八項** 新租税特別措置法第四十七条の二（第三項第二号に係る部分に限る。）の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4291-4/art-67/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-8
The provisions of Article 47-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第九項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条の二第三項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物（当該構築物と併せて設置される同号に規定する財務省令で定めるものを含む。以下この項において同じ。）については、同条（第三項第二号に掲げる建築物及び構築物並びに同項第三号に掲げる構築物に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「第六十八条の三十五第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十二条第十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十二条の規定による改正前の租税特別措置法第六十八条の三十五第一項」とする。
suppl-4291-4/art-67/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-9
With regard to buildings and structures listed in Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in item (iii) of that paragraph (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings and structures listed in paragraph (3), item (ii) and structures listed in item (iii) of that paragraph) remain in force. In this case, the phrase "Article 68-35, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 82, paragraph (10) of the Supplementary Provisions of that Act".
machine translation, not official
### 第六十八条（特定事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserves for Losses on Investment in Specified Business Restructuring
caption: machine translation, not official
suppl-4291-4/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68
**第一項** 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）第一条の規定による改正前の産業競争力強化法（平成二十五年法律第九十八号。附則第八十三条において「旧産業競争力強化法」という。）第二十六条第一項に規定する特定事業再編計画について同項の認定を施行日前に受けた法人の施行日以後に開始する各事業年度の所得の金額の計算については、旧租税特別措置法第五十五条の三の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下この項及び第四項第一号において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項及び同号において「旧産業競争力強化法」という。）」と、「（同法」とあるのは「（産業競争力強化法改正法附則第五条第二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旧産業競争力強化法」と、「記載された同法」とあるのは「記載された旧産業競争力強化法」と、同条第三項中「（連結事業年度」とあるのは「（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（以下この条において「連結事業年度」という。）」と、「第六十八条の四十三の三第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十三条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十二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。）第六十八条の四十三の三第一項」と、同条第四項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、同項第一号中「産業競争力強化法」とあるのは「産業競争力強化法改正法附則第五条第二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旧産業競争力強化法」と、同条第五項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、同条第六項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」と、「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（」とあるのは「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」と、「により、当該」とあるのは「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」と、「場合を含む。）」とあるのは「場合に」と、同条第十項中「第六十八条の四十三の三第一項」とあるのは「旧効力措置法第六十八条の四十三の三第一項」とする。
suppl-4291-4/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68/par-1
With regard to the calculation of the amount of income for each business year beginning on or after the Effective Date of a corporation that obtained, before the Effective Date, the certification referred to in Article 26, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in Article 83 of the Supplementary Provisions) for a specified business restructuring plan prescribed in that paragraph, the provisions of Article 55-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act Amendment Act" in this paragraph and paragraph (4), item (i)) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in this paragraph and that item)"; the phrase "(that Act" is deemed to be replaced with "(the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "stated in that Act" is deemed to be replaced with "stated in the Former Act on Strengthening Industrial Competitiveness"; the phrase "(consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "(consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article)"; the phrase "Article 68-43-3, paragraph (1)" is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 83 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article)"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Act on Strengthening Industrial Competitiveness" in item (i) of that paragraph is deemed to be replaced with "Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Article 68-43-3, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "is, in the case where that 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 deemed to be replaced with "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"; the phrase "by reason of which, that" is deemed to be replaced with "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)"; the phrase "including that case)" is deemed to be replaced with "in that case"; and the phrase "Article 68-43-3, paragraph (1)" in paragraph (10) of that Article is deemed to be replaced with "Article 68-43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
### 第六十九条（法人の資産の譲渡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 of Assets by Corporations
caption: machine translation, not official
suppl-4291-4/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69
**第一項** 新租税特別措置法第六十四条（第一項第三号の六に係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に都市計画法の規定に基づく決定（第五項及び第六項において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法第五条第一項の被災市街地復興推進地域（第五項及び第六項において「被災市街地復興推進地域」という。）において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-1
The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-6) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in paragraphs (5) and (6)) that is specified in a city plan for which a decision under the provisions of the City Planning Act (referred to as a "city planning decision" in paragraphs (5) and (6)) has been made on or after that date.
machine translation, not official
**第二項** 新租税特別措置法第六十四条（第一項第三号の七に係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-2
The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-7) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
machine translation, not official
**第三項** 新租税特別措置法第六十四条の二第十一項（新租税特別措置法第六十五条第三項において準用する場合を含む。）の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-69/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-3
The provisions of Article 64-2, paragraph (11) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十四条の二第十七項（新租税特別措置法第六十五条第三項において準用する場合を含む。以下この項において同じ。）の規定は、法人の新租税特別措置法第六十四条の二第十七項に規定する指定期間の末日が施行日以後である同条第一項に規定する収用等又は新租税特別措置法第六十五条第一項に規定する換地処分等に係る新租税特別措置法第六十四条の二第七項に規定する特別勘定について適用する。
suppl-4291-4/art-69/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-4
The provisions of Article 64-2, paragraph (17) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to a special account prescribed in Article 64-2, paragraph (7) of the New Act on Special Measures Concerning Taxation pertaining to an expropriation, etc. prescribed in paragraph (1) of that Article or a replotting disposition, etc. prescribed in Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the last day of the designated period prescribed in Article 64-2, paragraph (17) of the New Act on Special Measures Concerning Taxation of the corporation falls on or after the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四（同条第一項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-5
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in paragraph (1), item (xx) of that Article) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の四（第一項第二十一号の二及び第二項に係る部分に限る。）の規定は、法人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-69/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-6
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxi)-2 and paragraph (2)) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a corporation, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that 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一号及び第八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又は第八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（建設及び製作を含む。以下この項において同じ。）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、第十一項に規定する場合を除き、なお従前の例による。
suppl-4291-4/art-69/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-7
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or item (viii) of that table, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items and acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items; and, except in the case prescribed in paragraph (11), the provisions then in force continue to govern assets listed in the right-hand column of item (i) or item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or 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 those items, the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items.
machine translation, not official
**第八項** 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二号又は第七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-4291-4/art-69/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-8
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (ii) or item (vii) 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
**第九項** 平成二十八年十二月一日から施行日の前日までの間に令和四年旧基盤強化法第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して旧基盤強化法第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をした法人が施行日から平成三十一年三月三十一日までの間に譲渡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二号又は第七号の上欄に掲げる資産については、同条並びに旧租税特別措置法第六十五条の八第一項、第四項から第九項まで及び第十一項から第十九項まで並びに第六十五条の九（これらの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「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同表の第七号の上欄中「同法第十九条の規定による公告があつた同条の」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項に規定する」と、同条第四項中「連結事業年度において第六十八条の七十八第一項」とあるのは「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（以下この条及び次条において「連結事業年度」という。）において所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第九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十二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「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」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「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」とする。
suppl-4291-4/art-69/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are transferred during the period from the Effective Date to March 31, 2019 by a corporation that, during the period from December 1, 2016 to the day before the Effective Date, made, pursuant to the provisions of Article 15, paragraph (1) of the Agricultural Management Foundation Act Before the 2022 Amendment, to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that it wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that it wishes to receive mediation concerning the creation of use rights, etc., the provisions of that Article and of Article 65-8, paragraphs (1), (4) through (9) and (11) through (19) and Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase "March 31, 2017" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "referred to in that Article for which public notice under Article 19 of that Act has been given" in the left-hand column of item (vii) of that table is deemed to be replaced with "prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)"; the phrase "in a consolidated business year, Article 68-78, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "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 Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article and the following Article), Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article and the following 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 "Article 68-78, paragraph (1)" in paragraph (12) of that Article 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, 2017" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "Article 68-79, paragraph (8)" in paragraphs (14) and (15) of that Article 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"; 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, 2017" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019".
machine translation, not official
**第十項** 前項の規定の適用がある場合における租税特別措置法第六十五条の三から第六十五条の五の二まで、第六十五条の七から第六十五条の十まで及び第六十六条の二の規定の適用については、同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等の法律（平成二十九年法律第四号）附則第六十九条第九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十二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、同法第六十五条の四第一項、第六十五条の五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、同法第六十五条の七第一項の表の第一号の上欄中「超えるもの」とあるのは「超えるもの（旧効力措置法第六十五条の七第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第六十五条の十第一項第一号中「又は前三条」とあるのは「若しくは前三条又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、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は前三条」とあるのは「若しくは前三条又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、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前三条」とあるのは「若しくは前三条又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、「ともに同法」とあるのは「ともに農住組合法」と、同法第六十六条の二第十四項第二号ハ中「又は第六十五条の八」とあるのは「若しくは第六十五条の八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-4291-4/art-69/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-10
With regard to the application of the provisions of Articles 65-3 through 65-5-2, Articles 65-7 through 65-10 and Article 66-2 of the 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 that Act 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 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (9) 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), Article 65-5, paragraph (1) and Article 65-5-2, paragraph (1) of that Act 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"; the phrase "those exceeding" in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of that Act is deemed to be replaced with "those exceeding (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or the preceding three Articles" in Article 65-10, paragraph (1), item (i) of that Act is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or the preceding three Articles" in item (ii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding three Articles" in item (iii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; and the phrase "or Article 65-8" in Article 66-2, paragraph (14), item (ii), (c) of that Act is deemed to be replaced with "or Article 65-8, or Article 65-7 or Article 65-8 of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十一項** 第九項の規定によりなおその効力を有するものとされる旧租税特別措置法（以下この項において「旧効力措置法」という。）第六十五条の八第一項の特別勘定（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（第十三項において「連結事業年度」という。）において設けた附則第八十四条第九項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の七十九第一項の特別勘定を含む。）を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなった場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に旧効力措置法第六十五条の八第四項第一号に規定する特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4291-4/art-69/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11
If a corporation that has set up a special account under Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of paragraph (9) (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) (including a special account under Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of Article 84, paragraph (9) of the Supplementary Provisions, set up 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 Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in paragraph (13))) comes to fall under a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that satisfies the requirement listed in item (i) of that paragraph), and holds, at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, an amount of special account prescribed in Article 65-8, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force (excluding an amount less than the amount specified by Cabinet Order), that amount of special account is included in gross profit in calculating the amount of income for that business year immediately before the start of group tax sharing, that business year immediately before joining group tax sharing or that business year immediately before the end of group tax sharing.
machine translation, not official
**第十二項** その有する旧租税特別措置法第六十五条の七第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものにつき施行日前に漁船法第二十七条の規定により農林水産大臣に対して試験の依頼をした法人が、施行日から令和元年十二月三十一日までの間に譲渡をする当該資産については、旧租税特別措置法第六十五条の七、第六十五条の八第一項、第四項から第九項まで及び第十一項から第十九項まで並びに第六十五条の九（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「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同条第四項中「連結事業年度において第六十八条の七十八第一項」とあるのは「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（以下この条及び次条において「連結事業年度」という。）において所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第十一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十二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、同条第十二項中「おいて第六十八条の七十八第一項」とあるのは「おいて旧効力連結措置法第六十八条の七十八第一項」と、「又は同条第一項」とあるのは「又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「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」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、「又は第六十八条の七十八第一項」とあるのは「又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「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」とする。
suppl-4291-4/art-69/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-12
With regard to assets listed in the left-hand column of item (x) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) and that are held by a corporation which, before the Effective Date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act for those assets, where that corporation transfers those assets during the period from the Effective Date to December 31, 2019, the provisions of Article 65-7, Article 65-8, paragraphs (1), (4) through (9) and (11) through (19) and Article 65-9 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2017" in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "in a consolidated business year, Article 68-78, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "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 Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (referred to as a "consolidated business year" in this Article and the following Article), Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (11) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations" in this Article and the following 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 "in Article 68-78, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations"; the phrase "March 31, 2017" in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 68-79, paragraph (8)" in paragraphs (14) and (15) of that Article 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"; the phrase "or Article 68-78, paragraph (1)" is deemed to be replaced with "or 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, 2017" in Article 65-9 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019".
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**第十三項** 前項の規定によりなおその効力を有するものとされる旧租税特別措置法（以下この項において「旧効力措置法」という。）第六十五条の八第一項の特別勘定（連結事業年度において設けた附則第八十四条第十一項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十八条の七十九第一項の特別勘定を含む。）を設けている法人が、法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）に該当することとなった場合において、同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度終了の時に旧効力措置法第六十五条の八第四項第一号に規定する特別勘定の金額（政令で定める金額未満のものを除く。）を有しているときは、当該特別勘定の金額は、当該通算開始直前事業年度、当該通算加入直前事業年度又は当該通算終了直前事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4291-4/art-69/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-13
If a corporation that has set up a special account under Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of the preceding paragraph (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this paragraph) (including a special account under Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation that remains in force pursuant to the provisions of Article 84, paragraph (11) of the Supplementary Provisions, set up in a consolidated business year) comes to fall under a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that satisfies the requirement listed in item (i) of that paragraph), and holds, at the end of the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act, an amount of special account prescribed in Article 65-8, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation Kept in Force (excluding an amount less than the amount specified by Cabinet Order), that amount of special account is included in gross profit in calculating the amount of income for that business year immediately before the start of group tax sharing, that business year immediately before joining group tax sharing or that business year immediately before the end of group tax sharing.
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**第十四項** 新租税特別措置法第六十五条の八第十一項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-69/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-14
The provisions of Article 65-8, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
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**第十五項** 新租税特別措置法第六十五条の八第十九項の規定は、法人の同項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同条第七項に規定する特別勘定について適用する。
suppl-4291-4/art-69/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-15
The provisions of Article 65-8, paragraph (19) of the New Act on Special Measures Concerning Taxation apply to a special account prescribed in paragraph (7) of that Article pertaining to the transferred assets prescribed in paragraph (1) of that Article for which the last day of the designated acquisition period prescribed in paragraph (19) of that Article of the corporation falls on or after the Effective Date.
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**第十六項** 新租税特別措置法第六十五条の十二第十二項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-69/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-16
The provisions of Article 65-12, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
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### 第七十条（内国法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Domestic Corporations
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suppl-4291-4/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70
**第一項** 新租税特別措置法第六十六条の六（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-1
The provisions of Article 66-6 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
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**第二項** 新租税特別措置法第六十六条の六第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十六条の六第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-70/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-2
The provisions of Article 66-6, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 66-6, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第三項** 新租税特別措置法第六十六条の七第一項から第三項までの規定は、同条第一項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の七第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-70/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-3
The provisions of Article 66-7, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第四項** 新租税特別措置法第六十六条の七第四項から第七項までの規定は、同条第四項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-70/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-4
The provisions of Article 66-7, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph.
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**第五項** 新租税特別措置法第六十六条の九の二（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十六条の九の二第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-70/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-5
The provisions of Article 66-9-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the partially taxable amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
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**第六項** 新租税特別措置法第六十六条の九の二第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十六条の九の二第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-70/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-6
The provisions of Article 66-9-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 66-9-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
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**第七項** 新租税特別措置法第六十六条の九の三第一項から第三項までの規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十六条の九の三第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する課税対象金額又は部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-70/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-7
The provisions of Article 66-9-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (1) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 66-9-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount or partially taxable amount prescribed in that paragraph for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
machine translation, not official
**第八項** 新租税特別措置法第六十六条の九の三第四項から第七項までの規定は、同条第四項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する課税対象金額、部分課税対象金額又は金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-70/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70/par-8
The provisions of Article 66-9-3, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph.
machine translation, not official
### 第七十一条（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses to Corporations Other Than Small and Medium Sized Enterprises, etc.
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suppl-4291-4/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-71
**第一項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十六条の十三第一項の規定の適用については、同項ただし書中「、同法」とあるのは「並びに同法」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）並びに設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。
suppl-4291-4/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-71/par-1
With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", that Act" in the proviso to that paragraph is deemed to be replaced with "and that Act", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".
machine translation, not official
### 第七十二条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds
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suppl-4291-4/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-72
**第一項** 新租税特別措置法第六十七条の十七第七項の規定は、同項に規定する外国金融機関等が、施行日以後に開始する同項に規定する振替債等に係る特定債券現先取引等につき支払を受ける同項に規定する貸借料等について適用し、旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等が、施行日前に開始した同項に規定する債券現先取引又は証券貸借取引につき支払を受ける同項に規定する貸借料等については、なお従前の例による。
suppl-4291-4/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-72/par-1
The provisions of Article 67-17, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to lending fees, etc. prescribed in that paragraph that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. prescribed in that paragraph that begins on or after the Effective Date, and the provisions then in force continue to govern lending fees, etc. prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph receives with respect to a bond transaction with a repurchase/resale agreement or a securities lending transaction prescribed in that paragraph that began before the Effective Date.
machine translation, not official
### 第七十三条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4291-4/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-73
**第一項** 施行日から平成二十九年九月三十日までの間における新租税特別措置法第六十八条の三第三項の規定の適用については、同項中「、同法」とあるのは、「、法人税法」とする。
suppl-4291-4/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-73/par-1
With regard to the application of the provisions of Article 68-3, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase ", that Act" in that paragraph is deemed to be replaced with ", the Corporation Tax Act".
machine translation, not official
### 第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of Change in the Scope of Taxable Income, etc.
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suppl-4291-4/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-74
**第一項** 新租税特別措置法第六十八条の三の四第一項及び第二項の規定は、施行日後に同条第一項に規定する公益法人等に該当することとなる同項に規定する特定普通法人等について適用し、施行日以前に旧租税特別措置法第六十八条の三の四第一項に規定する公益法人等に該当することとなった同項に規定する特定普通法人については、なお従前の例による。
suppl-4291-4/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-74/par-1
The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under a public interest corporation, etc. prescribed in that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that came to fall under a public interest corporation, etc. prescribed in that paragraph on or before the Effective Date.
machine translation, not official
### 第七十五条（連結法人が試験研究を行った場合の法人税額の特別控除等に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit, etc. Where Consolidated Corporations Conduct Experimental Research
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suppl-4291-4/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75
**第一項** 新租税特別措置法第六十八条の九（第八項第五号の二及び第十項に係る部分を除く。）の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-1
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (8), item (v)-2 and paragraph (10)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning a consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
**第二項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の九第三項の規定の適用については、同項中「で適用除外事業者に該当しないもの又は」とあるのは、「又は」とする。
suppl-4291-4/art-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-2
With regard to the application of the provisions of Article 68-9, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "that does not fall under an excluded business operator or" in that paragraph is deemed to be replaced with "or".
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九第八項第五号の二の規定は、連結法人の連結親法人事業年度が平成三十一年四月一日以後に開始する連結事業年度分の法人税について適用する。
suppl-4291-4/art-75/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-3
The provisions of Article 68-9, paragraph (8), item (v)-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after April 1, 2019.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九第十項、第六十八条の十第十項及び第十一項、第六十八条の十一第九項及び第十項、第六十八条の十三第六項及び第七項、第六十八条の十四第七項、第六十八条の十四の二第六項、第六十八条の十五第六項、第六十八条の十五の二第八項、第六十八条の十五の三第三項、第六十八条の十五の四第九項及び第十項、第六十八条の十五の六第四項並びに第六十八条の十五の七第五項の規定は、連結親法人が施行日以後に提出する修正申告書若しくは更正請求書に係る法人税又は施行日以後にされる更正（施行日前に提出された更正請求書に係るものを除く。）に係る連結事業年度分の法人税について適用し、連結親法人が施行日前に提出した修正申告書若しくは更正請求書に係る法人税又は施行日前にされた更正に係る連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-75/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-4
The provisions of Article 68-9, paragraph (10), Article 68-10, paragraphs (10) and (11), Article 68-11, paragraphs (9) and (10), Article 68-13, paragraphs (6) and (7), Article 68-14, paragraph (7), Article 68-14-2, paragraph (6), Article 68-15, paragraph (6), Article 68-15-2, paragraph (8), Article 68-15-3, paragraph (3), Article 68-15-4, paragraphs (9) and (10), Article 68-15-6, paragraph (4) and Article 68-15-7, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation files on or after the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made on or after the Effective Date (excluding one pertaining to a written request for reassessment filed before the Effective Date), and the provisions then in force continue to govern corporation tax pertaining to an amended return or written request for reassessment that a consolidated parent corporation filed before the Effective Date or corporation tax for the consolidated business year pertaining to a reassessment made before the Effective Date.
machine translation, not official
### 第七十六条（連結法人がエネルギー環境負荷低減推進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Consolidated Corporations Acquire Equipment, etc. for Promoting the Reduction of Energy and Environmental Load
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suppl-4291-4/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-76
**第一項** 新租税特別措置法第六十八条の十（第十項及び第十一項を除く。）の規定は、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以後に取得又は製作若しくは建設をする新租税特別措置法第四十二条の五第一項第一号に掲げる減価償却資産について適用し、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取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-76/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (excluding paragraphs (10) and (11)) apply to depreciable assets listed in Article 42-5, paragraph (1), item (i) of the New 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 acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-5, paragraph (1), item (i) 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 acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第七十七条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small or Medium-Sized Consolidated Corporations Acquire Machinery, etc.
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suppl-4291-4/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77
**第一項** 新租税特別措置法第六十八条の十一（新租税特別措置法第四十二条の六第一項第一号に係る部分に限る。）の規定は、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以後に取得又は製作をする同号に掲げる減価償却資産について適用し、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取得又は製作をした旧租税特別措置法第四十二条の六第一項第一号に掲げる減価償却資産については、なお従前の例による。
suppl-4291-4/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-1
The provisions of Article 68-11 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-6, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to depreciable assets listed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern depreciable assets listed in Article 42-6, paragraph (1), item (i) 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 acquired or manufactured before the Effective Date.
machine translation, not official
**第二項** 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前に取得又は製作をした旧租税特別措置法第六十八条の十一第二項に規定する特定生産性向上設備等については、なお従前の例による。
suppl-4291-4/art-77/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-2
The provisions then in force continue to govern specified productivity-improving equipment, etc. prescribed in Article 68-11, 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 acquired or manufactured before the Effective Date.
machine translation, not official
**第三項** 連結親法人又はその連結子法人の施行日以後に終了する連結事業年度において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旧租税特別措置法第六十八条の十一第四項の規定により同項に規定する調整前連結税額から控除される金額がある場合には、新租税特別措置法第六十八条の十一第三項、第六十八条の十五の四第二項及び第三項並びに第六十八条の十五の五第二項及び第三項の規定の適用については、当該控除される金額は、新租税特別措置法第六十八条の十一第二項の規定により同項に規定する調整前連結税額から控除される金額に含まれるものとする。
suppl-4291-4/art-77/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-3
If, in a consolidated business year of a consolidated parent corporation or its consolidated subsidiary corporation ending on or after the Effective Date, there is an amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph in the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, with regard to the application of the provisions of Article 68-11, paragraph (3), Article 68-15-4, paragraphs (2) and (3) and Article 68-15-5, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the amount to be deducted is to be included in the amount to be deducted from the consolidated tax amount before adjustment prescribed in Article 68-11, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の十一第三項の規定は、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以後に終了する連結事業年度分の法人税について適用し、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終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-77/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-4
The provisions of Article 68-11, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
machine translation, not official
### 第七十八条（連結法人の特定の地域において雇用者の数が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Number of Employees of a Consolidated Corporation Has Increased in Specified Areas
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suppl-4291-4/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-78
**第一項** 新租税特別措置法第六十八条の十五の二（第八項を除く。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-78/par-1
The provisions of Article 68-15-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (8)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第七十九条（特定中小連結法人が経営改善設備を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Specified Small or Medium-Sized Consolidated Corporations Acquire Business Improvement Equipment
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suppl-4291-4/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-79
**第一項** 新租税特別措置法第六十八条の十五の四第二項及び第三項の規定は、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以後に終了する連結事業年度分の法人税について適用し、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終了した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-79/par-1
The provisions of Article 68-15-4, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date.
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### 第八十条（中小連結法人が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Small or Medium-Sized Consolidated Corporations Acquire Specified Management Improvement Equipment, etc.
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suppl-4291-4/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-80
**第一項** 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の連結親法人事業年度が平成三十年四月一日前に終了した連結事業年度における新租税特別措置法第六十八条の十五の五第十一項及び第十二項の規定の適用については、これらの規定中「百分の十・三」とあるのは、「百分の四・四」とする。
suppl-4291-4/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-80/par-1
With regard to the application of the provisions of Article 68-15-5, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ended before April 1, 2018, the phrase "10.3 percent" in those provisions is deemed to be replaced with "4.4 percent".
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### 第八十一条（連結法人の雇用者給与等支給額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Salaries, etc. Paid to Employees of a Consolidated Corporation Has Increased
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suppl-4291-4/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-81
**第一項** 新租税特別措置法第六十八条の十五の六（第四項を除く。）の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度分の法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4291-4/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-81/par-1
The provisions of Article 68-15-6 of the New Act on Special Measures Concerning Taxation (excluding paragraph (4)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
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### 第八十二条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4291-4/art-82 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82
**第一項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十六の規定の適用については、同条第一項の表の第一号の上欄中「中小連結法人（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。
suppl-4291-4/art-82/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-1
With regard to the application of the provisions of Article 68-16 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in item (v)-2 of that paragraph)" in the left-hand column of item (i) of the table in paragraph (1) of that Article is deemed to be replaced with "small or medium-sized consolidated corporation".
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**第二項** 新租税特別措置法第六十八条の十六第一項（同項の表の第三号に係る部分に限る。）の規定は、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以後に取得又は製作をする同号の中欄に掲げる減価償却資産について適用する。
suppl-4291-4/art-82/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-2
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date.
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**第三項** 新租税特別措置法第六十八条の十八の規定は、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以後に終了する連結事業年度分の法人税について適用する。
suppl-4291-4/art-82/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-3
The provisions of Article 68-18 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date.
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**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の施行日前一年以内に終了した連結事業年度（施行日前一年以内に終了した事業年度が連結事業年度に該当しない場合には、当該事業年度。次項において「一年以内連結事業年度等」という。）につき新租税特別措置法第六十八条の十八第一項の規定（当該事業年度にあっては、新租税特別措置法第四十三条の三第一項の規定）を適用したならば当該連結親法人又はその連結子法人のこれらの規定に規定する被災代替資産等に該当することとなる減価償却資産（新租税特別措置法第六十八条の四十二第一項各号に掲げる規定その他の政令で定める減価償却資産に関する特例を定めている規定の適用を受けるものを除く。以下この項において「特例被災代替資産等」という。）については、次に定めるところによる。
suppl-4291-4/art-82/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4
With regard to depreciable assets that would fall under substitute assets for disaster-damaged assets, etc. of a consolidated parent corporation or its consolidated subsidiary corporation prescribed in the provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation (or, for a business year, the provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation) if those provisions were applied for a consolidated business year of that consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended within one year before the Effective Date (where the business year that ended within one year before the Effective Date does not fall under a consolidated business year, that business year; referred to as a "consolidated business year, etc. ended within one year" in the following paragraph) (excluding those to which the provisions listed in the items of Article 68-42, paragraph (1) of the New Act on Special Measures Concerning Taxation or other provisions specifying special provisions concerning depreciable assets that are specified by Cabinet Order apply; referred to as "special disaster substitute assets, etc." in this paragraph), the following provisions apply:
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**一** 当該連結親法人又はその連結子法人の施行日を含む連結事業年度（以下この項及び次項において「経過連結事業年度」という。）において当該特例被災代替資産等を有する場合には、当該経過連結事業年度において、当該特例被災代替資産等を新租税特別措置法第六十八条の四十第一項に規定する特別償却に関する規定の適用を受けたものと、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額（新租税特別措置法第四十三条の三第一項に規定する被災代替資産等に該当することとなるものにあっては、同項に規定する特別償却限度額。以下この項において同じ。）に相当する金額を新租税特別措置法第六十八条の四十第一項に規定する特別償却不足額と、それぞれみなして、同条（第三項を除く。）の規定を適用する。
suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-1
in the case where that consolidated parent corporation or its consolidated subsidiary corporation holds those special disaster substitute assets, etc. in its consolidated business year that includes the Effective Date (referred to as the "transitional consolidated business year" in this paragraph and the following paragraph), the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation (excluding paragraph (3)) apply by deeming, in that transitional consolidated business year, those special disaster substitute assets, etc. to have been subject to the provisions on special depreciation prescribed in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. (for those that would fall under substitute assets for disaster-damaged assets, etc. prescribed in Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, the special depreciation limit prescribed in that paragraph; the same applies hereinafter in this paragraph) to be the special depreciation shortfall prescribed in Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation, respectively;
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**二** 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、適格合併等（施行日以前に行われた適格合併、適格分割、適格現物出資又は適格現物分配（残余財産の全部の分配に該当する適格現物分配にあっては、施行日前に残余財産が確定した当該適格現物分配に限る。）をいう。第四号及び次項において同じ。）により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過連結事業年度において当該連結親法人又はその連結子法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該連結親法人又はその連結子法人について、当該特例被災代替資産等を新租税特別措置法第六十八条の四十第四項に規定する特別償却対象資産と、当該経過連結事業年度（その移転を受けた日を含む連結事業年度を除く。）を同項に規定する移転を受けた日を含む連結事業年度と、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第六十八条の四十第四項に規定する合併等特別償却不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-2
in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc. (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution carried out on or before the Effective Date (for a qualified in-kind distribution that falls under a distribution of all residual assets, limited to such a qualified in-kind distribution for which the residual assets were determined before the Effective Date); the same applies in item (iv) and the following paragraph), when it puts those special disaster substitute assets, etc. to use for the business of that consolidated parent corporation or its consolidated subsidiary corporation (for machinery and equipment, excluding use for lease) in its transitional consolidated business year, the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation apply to that consolidated parent corporation or its consolidated subsidiary corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 68-40, paragraph (4) of the New Act on Special Measures Concerning Taxation, that transitional consolidated business year (excluding the consolidated business year that includes the day on which it received that transfer) to be the consolidated business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the special depreciation shortfall in a merger, etc. prescribed in Article 68-40, paragraph (4) of the New Act on Special Measures Concerning Taxation, respectively;
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**三** 当該連結親法人又はその連結子法人の経過連結事業年度において当該特例被災代替資産等を有する場合には、当該経過連結事業年度において、当該特例被災代替資産等につき第一号の規定によりみなして新租税特別措置法第六十八条の四十の規定の適用を受ける場合を除き、当該経過連結事業年度を新租税特別措置法第六十八条の四十一第二項又は第十二項に規定する積立適用後年度と、当該特例被災代替資産等を同条第二項又は第十二項の特別償却対象資産と、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第六十八条の四十一第二項又は第十二項に規定する満たない金額と、それぞれみなして、同条（第九項を除く。）の規定を適用する。
suppl-4291-4/art-82/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-3
in the case where that consolidated parent corporation or its consolidated subsidiary corporation holds those special disaster substitute assets, etc. in its transitional consolidated business year, the provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation (excluding paragraph (9)) apply by deeming that transitional consolidated business year to be a business year after the reserve rule applied prescribed in Article 68-41, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, those special disaster substitute assets, etc. to be assets subject to special depreciation referred to in paragraph (2) or (12) of that Article, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall prescribed in Article 68-41, paragraph (2) or (12) of the New Act on Special Measures Concerning Taxation, respectively, except where, in that transitional consolidated business year, the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (i);
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**四** 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、適格合併等により特例被災代替資産等の移転を受けた場合において、当該特例被災代替資産等をその経過連結事業年度において当該連結親法人又はその連結子法人の事業の用（機械及び装置にあっては、貸付けの用を除く。）に供するときは、当該連結親法人又はその連結子法人について、当該特例被災代替資産等につき第二号の規定によりみなして新租税特別措置法第六十八条の四十の規定の適用を受ける場合を除き、当該特例被災代替資産等を新租税特別措置法第六十八条の四十一第三項に規定する特別償却対象資産と、当該経過連結事業年度（その移転を受けた日を含む連結事業年度を除く。）を同項に規定する移転を受けた日を含む連結事業年度と、当該特例被災代替資産等に係る新租税特別措置法第六十八条の十八第一項に規定する特別償却限度額に相当する金額を新租税特別措置法第六十八条の四十一第三項に規定する合併等特別償却準備金積立不足額と、それぞれみなして、同条の規定を適用する。
suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-4
in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation has received a transfer of special disaster substitute assets, etc. through a qualified merger, etc., when it puts those special disaster substitute assets, etc. to use for the business of that consolidated parent corporation or its consolidated subsidiary corporation (for machinery and equipment, excluding use for lease) in its transitional consolidated business year, the provisions of Article 68-41 of the New Act on Special Measures Concerning Taxation apply to that consolidated parent corporation or its consolidated subsidiary corporation by deeming those special disaster substitute assets, etc. to be assets subject to special depreciation prescribed in Article 68-41, paragraph (3) of the New Act on Special Measures Concerning Taxation, that transitional consolidated business year (excluding the consolidated business year that includes the day on which it received that transfer) to be the consolidated business year that includes the day on which it received the transfer prescribed in that paragraph, and the amount equivalent to the special depreciation limit prescribed in Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those special disaster substitute assets, etc. to be the shortfall in the reserve for special depreciation in a merger, etc. prescribed in Article 68-41, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively, except where the provisions of Article 68-40 of the New Act on Special Measures Concerning Taxation are applied to those special disaster substitute assets, etc. by deeming pursuant to the provisions of item (ii).
machine translation, not official
**第五項** 前項の規定は、同項第一号又は第三号にあっては、これらの号の連結親法人又はその連結子法人の一年以内連結事業年度等から経過連結事業年度の直前の連結事業年度（経過連結事業年度の直前の事業年度が連結事業年度に該当しない場合には、当該事業年度）までの各連結事業年度について連続して当該連結親法人による法人税法第二条第三十二号に規定する連結確定申告書の提出（経過連結事業年度までに開始した事業年度が連結事業年度に該当しない場合には、同条第三十一号に規定する確定申告書の提出）をしている場合（同項第一号の規定によりみなして新租税特別措置法第六十八条の四十第一項の規定を適用する場合には当該経過連結事業年度の連結確定申告書等に同号に規定する特例被災代替資産等の償却限度額の計算に関する明細書の添付がある場合に、前項第三号の規定によりみなして新租税特別措置法第六十八条の四十一第二項の規定を適用する場合には当該経過連結事業年度の連結確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に、それぞれ限るものとする。）に限り、前項第二号又は第四号にあっては、これらの号に規定する特例被災代替資産等の移転をした法人の一年以内連結事業年度等の開始の日からその適格合併等の日の前日（残余財産の全部の分配に該当する適格現物分配にあっては、当該適格現物分配に係る残余財産の確定の日。以下この項において同じ。）までの間に終了した各連結事業年度（当該前日までに終了した事業年度が連結事業年度に該当しない場合には、当該事業年度）について連続して当該法人又は当該法人に係る連結親法人による法人税法第二条第三十二号に規定する連結確定申告書の提出（当該前日までに終了した事業年度が連結事業年度に該当しない場合には、同条第三十一号に規定する確定申告書の提出）をしている場合で、かつ、前項第二号又は第四号の連結親法人又はその連結子法人の当該適格合併等の日を含む連結事業年度から経過連結事業年度までの各連結事業年度（経過連結事業年度までに開始した事業年度が連結事業年度に該当しない場合には、当該事業年度）について連続して当該連結親法人による同条第三十二号に規定する連結確定申告書の提出（経過連結事業年度までに開始した事業年度が連結事業年度に該当しない場合には、同条第三十一号に規定する確定申告書の提出）をしている場合に限り、適用する。
suppl-4291-4/art-82/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
The provisions of the preceding paragraph apply, for item (i) or item (iii) of that paragraph, only in the case where, for each consolidated business year from the consolidated business year, etc. ended within one year of the consolidated parent corporation or its consolidated subsidiary corporation referred to in those items up to the consolidated business year immediately preceding the transitional consolidated business year (where the business year immediately preceding the transitional consolidated business year does not fall under a consolidated business year, that business year), that consolidated parent corporation has continuously filed a consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act (where a business year that began by the transitional consolidated business year does not fall under a consolidated business year, a final return prescribed in item (xxxi) of that Article) (limited, where the provisions of Article 68-40, paragraph (1) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (i) of that paragraph, to the case where a written statement concerning the calculation of the depreciation limit for the special disaster substitute assets, etc. prescribed in that item is attached to the consolidated tax return, etc. for that transitional consolidated business year, and, where the provisions of Article 68-41, paragraph (2) of the New Act on Special Measures Concerning Taxation are applied by deeming pursuant to the provisions of item (iii) of the preceding paragraph, to the case where the consolidated tax return, etc. for that transitional consolidated business year contains a statement of the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has a written statement concerning the calculation of the amount so set aside attached to it, respectively), and, for item (ii) or item (iv) of the preceding paragraph, only in the case where, for each consolidated business year that ended during the period from the first day of the consolidated business year, etc. ended within one year of the corporation that transferred the special disaster substitute assets, etc. prescribed in those items up to the day preceding the day of that qualified merger, etc. (for a qualified in-kind distribution that falls under a distribution of all residual assets, the day on which the residual assets pertaining to that qualified in-kind distribution are determined; the same applies hereinafter in this paragraph) (where a business year that ended by that preceding day does not fall under a consolidated business year, that business year), that corporation or the consolidated parent corporation pertaining to that corporation has continuously filed a consolidated final return prescribed in Article 2, item (xxxii) of the Corporation Tax Act (where a business year that ended by that preceding day does not fall under a consolidated business year, a final return prescribed in item (xxxi) of that Article), and, for each consolidated business year from the consolidated business year that includes the day of that qualified merger, etc. of the consolidated parent corporation or its consolidated subsidiary corporation referred to in item (ii) or item (iv) of the preceding paragraph up to the transitional consolidated business year (where a business year that began by the transitional consolidated business year does not fall under a consolidated business year, that business year), that consolidated parent corporation has continuously filed a consolidated final return prescribed in item (xxxii) of that Article (where a business year that began by the transitional consolidated business year does not fall under a consolidated business year, a final return prescribed in item (xxxi) of that Article).
machine translation, not official
**第六項** 施行日から平成三十一年三月三十一日までの間における新租税特別措置法第六十八条の十八の規定の適用については、同条第二項中「中小連結法人（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」とあるのは、「中小連結法人」とする。
suppl-4291-4/art-82/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-6
With regard to the application of the provisions of Article 68-18 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2019, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in item (v)-2 of that paragraph)" in paragraph (2) of that Article is deemed to be replaced with "small or medium-sized consolidated corporation".
machine translation, not official
**第七項** 新租税特別措置法第六十八条の三十四の規定は、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附則第一条第十一号に定める日以後に取得又は製作若しくは建設をする新租税特別措置法第六十八条の三十四第一項に規定する事業再編促進機械等について適用する。
suppl-4291-4/art-82/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-7
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for promoting business restructuring prescribed in Article 68-34, paragraph (1) of the New 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 acquires, or manufactures or constructs, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第八項** 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平成二十九年三月三十一日以前に取得又は新築をした旧租税特別措置法第六十八条の三十四第一項に規定するサービス付き高齢者向け賃貸住宅については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「第四十七条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十七条第七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十二条の規定による改正前の租税特別措置法第四十七条第一項」とする。
suppl-4291-4/art-82/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-8
With regard to rental housing for the elderly with services prescribed in Article 68-34, paragraph (1) 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 acquired or newly built on or before March 31, 2017, the provisions of that Article remain in force. In this case, the phrase "Article 47, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 67, paragraph (7) of the Supplementary Provisions of that Act".
machine translation, not official
**第九項** 新租税特別措置法第六十八条の三十五（第三項第二号に係る部分に限る。）の規定は、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以後に取得又は新築をする同条第一項に規定する特定都市再生建築物等について適用する。
suppl-4291-4/art-82/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-9
The provisions of Article 68-35 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (ii)) apply to specified urban renaissance buildings, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第十項** 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前に取得又は新築をした旧租税特別措置法第六十八条の三十五第三項第二号に掲げる建築物及び構築物並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる構築物（当該構築物と併せて設置される同号に規定する財務省令で定めるものを含む。以下この項において同じ。）については、旧租税特別措置法第六十八条の三十五（第三項第二号に掲げる建築物及び構築物並びに旧租税特別措置法第四十七条の二第三項第三号に掲げる構築物に係る部分に限る。）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六十八条の三十五第一項中「第四十七条の二第三項第三号」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十七条第九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十二条の規定による改正前の租税特別措置法（次項及び第三項において「旧効力措置法」という。）第四十七条の二第三項第三号」と、同条第二項中「第四十七条の二第一項」とあるのは「旧効力措置法第四十七条の二第一項」と、同条第三項中「第四十七条の二第三項第三号」とあるのは「旧効力措置法第四十七条の二第三項第三号」とする。
suppl-4291-4/art-82/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-10
With regard to buildings and structures listed in Article 68-35, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation and structures listed in Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including those specified by Order of the Ministry of Finance prescribed in that item that are installed together with those structures; the same applies hereinafter in this paragraph) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of Article 68-35 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning buildings and structures listed in paragraph (3), item (ii) and structures listed in Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation) remain in force. In this case, the phrase "Article 47-2, paragraph (3), item (iii)" in Article 68-35, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "Article 47-2, paragraph (3), item (iii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 67, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph and paragraph (3))"; the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 47-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "Article 47-2, paragraph (3), item (iii)" in paragraph (3) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第八十三条（連結法人の特定事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserves for Losses on Investment in Specified Business Restructuring of Consolidated Corporations
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suppl-4291-4/art-83 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83
**第一項** 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で、旧産業競争力強化法第二十六条第一項に規定する特定事業再編計画について同項の認定を施行日前に受けたものの施行日以後に開始する各連結事業年度の連結所得の金額の計算については、旧租税特別措置法第六十八条の四十三の三の規定は、なおその効力を有する。この場合において、同条第一項中「に同法」とあるのは「に産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下この項及び第四項第一号において「産業競争力強化法改正法」という。）第一条の規定による改正前の産業競争力強化法（以下この項及び同号において「旧産業競争力強化法」という。）」と、「（同法」とあるのは「（産業競争力強化法改正法附則第五条第二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旧産業競争力強化法」と、「記載された同法」とあるのは「記載された旧産業競争力強化法」と、「第五十五条の三第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十八条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十二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。）第五十五条の三第一項」と、同条第三項及び第四項中「第五十五条の三第一項」とあるのは「旧効力措置法第五十五条の三第一項」と、同項第一号中「産業競争力強化法」とあるのは「産業競争力強化法改正法附則第五条第二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旧産業競争力強化法」と、同条第九項中「第五十五条の三第一項」とあるのは「旧効力措置法第五十五条の三第一項」とする。
suppl-4291-4/art-83/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83/par-1
With regard to the calculation of the amount of consolidated income, for each consolidated business year beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that obtained, before the Effective Date, the certification referred to in Article 26, paragraph (1) of the Former Act on Strengthening Industrial Competitiveness for a specified business restructuring plan prescribed in that paragraph, the provisions of Article 68-43-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "of that Act" in paragraph (1) of that Article is deemed to be replaced with "of the Act on Strengthening Industrial Competitiveness prior to the amendment by Article 1 of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act Amendment Act" in this paragraph and paragraph (4), item (i)) (referred to as the "Former Act on Strengthening Industrial Competitiveness" in this paragraph and that item)"; the phrase "(that Act" is deemed to be replaced with "(the Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; the phrase "stated in that Act" is deemed to be replaced with "stated in the Former Act on Strengthening Industrial Competitiveness"; the phrase "Article 55-3, paragraph (1)" is deemed to be replaced with "Article 55-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 68 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)"; the phrase "Article 55-3, paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with "Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Act on Strengthening Industrial Competitiveness" in item (i) of that paragraph is deemed to be replaced with "Former Act on Strengthening Industrial Competitiveness in the case where the provisions then in force continue to govern pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act"; and the phrase "Article 55-3, paragraph (1)" in paragraph (9) of that Article is deemed to be replaced with "Article 55-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第八十四条（連結法人の資産の譲渡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 of Assets by Consolidated Corporations
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suppl-4291-4/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84
**第一項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の六に係る部分に限る。）の規定は、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平成二十九年一月一日以後に都市計画法の規定に基づく決定（第五項及び第六項において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法第五条第一項の被災市街地復興推進地域（第五項及び第六項において「被災市街地復興推進地域」という。）において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-1
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iii)-6 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in paragraphs (5) and (6)) that is specified in a city plan for which a decision under the provisions of the City Planning Act (referred to as a "city planning decision" in paragraphs (5) and (6)) has been made on or after that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の七に係る部分に限る。）の規定は、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平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-2
The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 64, paragraph (1), item (iii)-7 of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十一第十二項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。）の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-84/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-3
The provisions of Article 68-71, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十一第十八項（新租税特別措置法第六十八条の七十二第三項において準用する場合を含む。以下この項において同じ。）の規定は、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新租税特別措置法第六十八条の七十一第十八項に規定する指定期間の末日が施行日以後である同条第一項に規定する収用等又は新租税特別措置法第六十八条の七十二第一項に規定する換地処分等に係る新租税特別措置法第六十八条の七十一第八項に規定する特別勘定について適用する。
suppl-4291-4/art-84/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-4
The provisions of Article 68-71, paragraph (18) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-72, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to a special account prescribed in Article 68-71, paragraph (8) of the New Act on Special Measures Concerning Taxation pertaining to an expropriation, etc. prescribed in paragraph (1) of that Article or a replotting disposition, etc. prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation for which the last day of the designated period prescribed in Article 68-71, paragraph (18) of the New Act on Special Measures Concerning Taxation of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation falls on or after the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、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平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-5
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十一号の二に係る部分及び第二項に係る部分に限る。）の規定は、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平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡に係る法人税について適用する。
suppl-4291-4/art-84/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-6
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxi)-2 and the part concerning paragraph (2) of that Article) apply to corporation tax pertaining to a transfer, made on or after January 1, 2017 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第一号及び第八号に係る部分に限る。）の規定は、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以後に同表の第一号又は第八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（建設及び製作を含む。以下この項において同じ。）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六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、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旧租税特別措置法第六十八条の七十八第一項の表の第一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六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに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、第十一項に規定する場合を除き、なお従前の例による。
suppl-4291-4/art-84/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-7
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (i) or item (viii) of that table, and to the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items and acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items; and, except in the case prescribed in paragraph (11), the provisions then in force continue to govern assets listed in the right-hand column of item (i) or item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date or are acquired on or after the Effective Date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of those items, the special account or special account during the year referred to in Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of those items that were acquired before the Effective Date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers, on or after the Effective Date, assets listed in the left-hand column of those items.
machine translation, not official
**第八項** 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前に行った旧租税特別措置法第六十八条の七十八第一項の表の第二号又は第七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-4291-4/art-84/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-8
The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the Effective Date by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
**第九項** 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で、平成二十八年十二月一日から施行日の前日までの間に農業経営基盤強化促進法第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して旧基盤強化法第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をしたものが施行日から平成三十一年三月三十一日までの間に譲渡をする旧租税特別措置法第六十八条の七十八第一項の表の第二号又は第七号の上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六十八条の八十まで（これらの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六十八条の七十八第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第四項中「おいて第六十五条の七第一項」とあるのは「おいて所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第九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十二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「旧効力単体措置法」という。）第六十五条の七第一項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第十二項中「第六十五条の七第一項」とあるのは「旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「、第六十五条の七第一項」とあるのは「、旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十九年三月三十一日」とあるのは「平成三十一年三月三十一日」とする。
suppl-4291-4/art-84/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are transferred during the period from the Effective Date to March 31, 2019 by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that, during the period from December 1, 2016 to the day before the Effective Date, made, pursuant to the provisions of Article 15, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation, to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that it wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Former Act on Promotion of Improvement of Agricultural Management Foundation (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that it wishes to receive mediation concerning the creation of use rights, etc., the provisions of that Article through Article 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase "March 31, 2017" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "in Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (9) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article and the following Article)"; the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2017" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase ", Article 65-7, paragraph (1)" is deemed to be replaced with ", Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2017" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31, 2019".
machine translation, not official
**第十項** 前項の規定の適用がある場合における租税特別措置法第六十八条の七十四から第六十八条の七十六の二まで、第六十八条の七十八から第六十八条の八十一まで及び第六十八条の八十五の規定の適用については、同法第六十八条の七十四第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第九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十二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。）第六十八条の七十八から第六十八条の八十まで」と、同法第六十八条の七十五第一項、第六十八条の七十六第一項及び第六十八条の七十六の二第一項中「第六十八条の八十まで」とあるのは「第六十八条の八十まで若しくは旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、同法第六十八条の七十八第一項の表の第一号の上欄中「もの」とあるのは「もの（旧効力措置法第六十八条の七十八第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第六十八条の八十一第一項第一号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前三条」とあるのは「若しくは前三条又は旧効力措置法第六十八条の七十八から第六十八条の八十まで」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第六十八条の八十五第十四項第二号ハ中「又は第六十八条の七十九」とあるのは「若しくは第六十八条の七十九又は旧効力措置法第六十八条の七十八若しくは第六十八条の七十九」とする。
suppl-4291-4/art-84/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-10
With regard to the application of the provisions of Articles 68-74 through 68-76-2, Articles 68-78 through 68-81 and Article 68-85 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "through Article 68-80" in Article 68-74, paragraph (1) of that Act is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 84, paragraph (9) 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 68-80" in Article 68-75, paragraph (1), Article 68-76, paragraph (1) and Article 68-76-2, paragraph (1) of that Act is deemed to be replaced with "through Article 68-80, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those" in the left-hand column of item (i) of the table in Article 68-78, paragraph (1) of that Act is deemed to be replaced with "those (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or the preceding three Articles" in Article 68-81, paragraph (1), item (i) of that Act is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or the preceding three Articles" in item (ii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding three Articles" in item (iii) of that paragraph is deemed to be replaced with "or the preceding three Articles, or Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; and the phrase "or Article 68-79" in Article 68-85, paragraph (14), item (ii), (c) of that Act is deemed to be replaced with "or Article 68-79, or Article 68-78 or Article 68-79 of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第十一項** 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で、その有する旧租税特別措置法第六十八条の七十八第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものにつき施行日前に漁船法第二十七条の規定により農林水産大臣に対して試験の依頼をしたものが、施行日から令和元年十二月三十一日までの間に譲渡をする当該資産については、旧租税特別措置法第六十八条の七十八から第六十八条の八十まで（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六十八条の七十八第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同欄中「第六十五条の七第一項」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第十一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十二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「旧効力単体措置法」という。）第六十五条の七第一項」と、同条第四項中「第六十五条の七第一項の規定」とあるのは「旧効力単体措置法第六十五条の七第一項の規定」と、「又は同条第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、「同法」とあるのは「法人税法」と、同条第十二項中「おいて第六十五条の七第一項」とあるのは「おいて旧効力単体措置法第六十五条の七第一項」と、「又は同条第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の七十九第一項中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」と、同条第十五項及び第十六項中「第六十五条の八第七項」とあるのは「旧効力単体措置法第六十五条の八第七項」と、「又は第六十五条の七第一項」とあるのは「又は旧効力単体措置法第六十五条の七第一項」と、旧租税特別措置法第六十八条の八十中「平成二十九年三月三十一日」とあるのは「令和元年十二月三十一日」とする。
suppl-4291-4/art-84/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-11
With regard to assets listed in the left-hand column of item (x) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) and that are held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation which, before the Effective Date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act for those assets, where that corporation transfers those assets during the period from the Effective Date to December 31, 2019, the provisions of Articles 68-78 through 68-80 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "March 31, 2017" in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 65-7, paragraph (1)" in that column is deemed to be replaced with "Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 69, paragraph (11) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in this Article and the following Article)"; the phrase "the provisions of Article 65-7, paragraph (1)" in paragraph (4) of that Article is deemed to be replaced with "the provisions of Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act"; the phrase "in Article 65-7, paragraph (1)" in paragraph (12) of that Article is deemed to be replaced with "in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or paragraph (1) of that Article" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "March 31, 2017" in Article 68-79, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019"; the phrase "Article 65-8, paragraph (7)" in paragraphs (15) and (16) of that Article is deemed to be replaced with "Article 65-8, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; the phrase "or Article 65-7, paragraph (1)" is deemed to be replaced with "or Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations"; and the phrase "March 31, 2017" in Article 68-80 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "December 31, 2019".
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**第十二項** 新租税特別措置法第六十八条の七十九第十二項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-84/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-12
The provisions of Article 68-79, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
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**第十三項** 新租税特別措置法第六十八条の七十九第二十項の規定は、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同項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同条第八項に規定する特別勘定について適用する。
suppl-4291-4/art-84/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-13
The provisions of Article 68-79, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to a special account prescribed in paragraph (8) of that Article pertaining to assets transferred as prescribed in paragraph (1) of that Article for which the last day of the designated acquisition period prescribed in paragraph (20) of that Article of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation falls on or after the Effective Date.
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**第十四項** 新租税特別措置法第六十八条の八十三第十三項の規定は、平成二十九年十月一日以後に行われる十月新法人税法第二条第十二号の十六に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
suppl-4291-4/art-84/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-14
The provisions of Article 68-83, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to share exchanges, etc. prescribed in Article 2, item (xii)-16 of the October New Corporation Tax Act carried out on or after October 1, 2017, and the provisions then in force continue to govern share exchanges carried out before that date.
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### 第八十五条（連結法人の外国関係会社に係る所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income, etc. Pertaining to Foreign Affiliated Companies of Consolidated Corporations
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suppl-4291-4/art-85 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85
**第一項** 新租税特別措置法第六十八条の九十（第十一項を除く。）の規定は、同条第二項第一号に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同条第一項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融子会社等部分適用対象金額及び当該金融子会社等部分適用対象金額に係る同項に規定する個別金融子会社等部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-85/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-1
The provisions of Article 68-90 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph pertaining to that partially applicable amount for a financial subsidiary, etc., for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in paragraph (1) of that Article.
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**第二項** 新租税特別措置法第六十八条の九十第十一項の規定は、同項各号に掲げる外国関係会社の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十八条の九十第六項に規定する特定外国子会社等の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-85/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-2
The provisions of Article 68-90, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 68-90, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第三項** 新租税特別措置法第六十八条の九十一第一項から第三項までの規定は、同条第一項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十一第一項に規定する特定外国子会社等の同日前に開始した事業年度に係る同項に規定する個別課税対象金額又は個別部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-85/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-3
The provisions of Article 68-91, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-91, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount or individually taxable partial amount prescribed in that paragraph for business years beginning before that date of a specified foreign subsidiary, etc. prescribed in that paragraph.
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**第四項** 新租税特別措置法第六十八条の九十一第四項から第七項までの規定は、同条第四項に規定する外国関係会社の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融子会社等部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-85/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-4
The provisions of Article 68-91, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in paragraph (4) of that Article pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph.
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**第五項** 新租税特別措置法第六十八条の九十三の二（第十一項を除く。）の規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額、同条第六項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額並びに同条第八項に規定する金融関係法人部分適用対象金額及び当該金融関係法人部分適用対象金額に係る同項に規定する個別金融関係法人部分課税対象金額について適用し、旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する適用対象金額及び当該適用対象金額に係る同項に規定する個別課税対象金額並びに同条第四項に規定する部分適用対象金額及び当該部分適用対象金額に係る同項に規定する個別部分課税対象金額については、なお従前の例による。
suppl-4291-4/art-85/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-5
The provisions of Article 68-93-2 of the New Act on Special Measures Concerning Taxation (excluding paragraph (11)) apply to the applicable amount prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, the partially applicable amount prescribed in paragraph (6) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, and the partially applicable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph pertaining to that partially applicable amount for a financial affiliated corporation, for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the applicable amount prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the individually taxable amount prescribed in that paragraph pertaining to that applicable amount, and the partially applicable amount prescribed in paragraph (4) of that Article and the individually taxable partial amount prescribed in that paragraph pertaining to that partially applicable amount, for business years beginning before that date of a specified foreign corporation prescribed in paragraph (1) of that Article.
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**第六項** 新租税特別措置法第六十八条の九十三の二第十一項の規定は、同項各号に掲げる外国関係法人の平成三十年四月一日以後に開始する事業年度の同項に規定する財務省令で定める書類について適用し、旧租税特別措置法第六十八条の九十三の二第六項に規定する特定外国法人の同日前に開始した事業年度の同項に規定する財務省令で定める書類については、なお従前の例による。
suppl-4291-4/art-85/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-6
The provisions of Article 68-93-2, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to documents specified by Order of the Ministry of Finance prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation listed in the items of that paragraph, and the provisions then in force continue to govern documents specified by Order of the Ministry of Finance prescribed in Article 68-93-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
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**第七項** 新租税特別措置法第六十八条の九十三の三第一項から第三項までの規定は、同条第一項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する外国法人税の額について適用し、旧租税特別措置法第六十八条の九十三の三第一項に規定する特定外国法人の同日前に開始した事業年度に係る同項に規定する個別課税対象金額又は個別部分課税対象金額に係る同項に規定する外国法人税の額については、なお従前の例による。
suppl-4291-4/art-85/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-7
The provisions of Article 68-93-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph, and the provisions then in force continue to govern the amount of foreign country's corporate tax prescribed in Article 68-93-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the individually taxable amount or individually taxable partial amount prescribed in that paragraph for business years beginning before that date of a specified foreign corporation prescribed in that paragraph.
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**第八項** 新租税特別措置法第六十八条の九十三の三第四項から第七項までの規定は、同条第四項に規定する外国関係法人の平成三十年四月一日以後に開始する事業年度に係る同項に規定する個別課税対象金額、個別部分課税対象金額又は個別金融関係法人部分課税対象金額に係る同項に規定する所得税等の額について適用する。
suppl-4291-4/art-85/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-8
The provisions of Article 68-93-3, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to the amount of income tax, etc. prescribed in Article 68-93-3, paragraph (4) of the New Act on Special Measures Concerning Taxation pertaining to the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph.
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### 第八十六条（中小企業者等以外の連結親法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Refunds by Carryback of Losses to Consolidated Parent Corporations Other Than Small and Medium Sized Enterprises, etc.
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suppl-4291-4/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86
**第一項** 施行日から附則第一条第十一号に定める日の前日までの間における新租税特別措置法第六十八条の九十八第一項の規定の適用については、同項ただし書中「、同条第五項」とあるのは「及び同条第五項」と、「災害損失欠損金額（次項において「災害損失欠損金額」という。）及び設備廃棄等欠損金額」とあるのは「災害損失欠損金額」とする。
suppl-4291-4/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-86/par-1
With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase ", paragraph (5) of that Article" in the proviso to that paragraph is deemed to be replaced with "and paragraph (5) of that Article", and the phrase "amount of deficit from disaster losses (referred to as the "amount of deficit from disaster losses" in the following paragraph) and loss from equipment disposal, etc." is deemed to be replaced with "amount of deficit from disaster losses".
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### 第八十七条（特定の合併等が行われた場合の連結法人である株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. That Are Consolidated Corporations in the Event of a Specified Merger
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suppl-4291-4/art-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-87
**第一項** 施行日から平成二十九年九月三十日までの間における新租税特別措置法第六十八条の百九の二第三項の規定の適用については、同項中「、同法」とあるのは、「、法人税法」とする。
suppl-4291-4/art-87/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-87/par-1
With regard to the application of the provisions of Article 68-109-2, paragraph (3) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to September 30, 2017, the phrase ", that Act" in that paragraph is deemed to be replaced with ", the Corporation Tax Act".
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### 第八十八条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4291-4/art-88 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88
**第一項** 新租税特別措置法第六十九条の六から第六十九条の八までの規定は、平成二十九年一月一日以後に相続若しくは遺贈又は贈与により取得する財産に係る相続税又は贈与税について適用する。
suppl-4291-4/art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-1
The provisions of Articles 69-6 through 69-8 of the New Act on Special Measures Concerning Taxation apply to inheritance tax or gift tax on property acquired by inheritance or bequest, or by gift, on or after January 1, 2017.
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**第二項** 新租税特別措置法第六十九条の六第一項に規定する特定非常災害発生日（平成二十八年四月一日以後の日に限る。次項において「特定非常災害発生日」という。）前で、かつ、平成二十九年一月一日前に相続又は遺贈（当該相続に係る被相続人からの贈与により取得した財産で相続税法第二十一条の九第三項（租税特別措置法第七十条の二の六第一項又は第七十条の三第一項において準用する場合を含む。）の規定の適用を受けるものに係る贈与を含む。）により財産を取得した者があり、かつ、当該相続又は遺贈に係る相続税法第二十七条第一項の規定により提出すべき申告書の提出期限が当該特定非常災害発生日以後である場合において、その者が当該相続又は遺贈により取得した財産で当該特定非常災害発生日において所有していたもののうちに、新租税特別措置法第六十九条の六第一項に規定する特定土地等又は特定株式等があるときは、当該相続又は遺贈により財産を取得した者は、新租税特別措置法第六十九条の六及び第六十九条の八の規定の適用を受けることができる。
suppl-4291-4/art-88/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-2
In the case where there is a person who acquired property by inheritance or bequest (including a gift relating to property acquired by gift from the decedent relating to that inheritance which is subject to the provisions of Article 21-9, paragraph (3) of the Inheritance Tax Act (including as applied mutatis mutandis pursuant to Article 70-2-6, paragraph (1) or Article 70-3, paragraph (1) of the Act on Special Measures Concerning Taxation)) before the specified extraordinary Disaster occurrence date prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to a date on or after April 1, 2016; referred to as the "specified extraordinary Disaster occurrence date" in the following paragraph) and before January 1, 2017, and the due date for filing the return to be filed pursuant to the provisions of Article 27, paragraph (1) of the Inheritance Tax Act relating to that inheritance or bequest falls on or after that specified extraordinary Disaster occurrence date, if, among the property that the person acquired by that inheritance or bequest and owned on that specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that inheritance or bequest may receive the application of the provisions of Articles 69-6 and 69-8 of the New Act on Special Measures Concerning Taxation.
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**第三項** 平成二十八年一月一日から同年十二月三十一日までの間に贈与により取得した財産で特定非常災害発生日において所有していたもののうちに、新租税特別措置法第六十九条の六第一項に規定する特定土地等又は特定株式等がある場合には、当該贈与により財産を取得した者は、新租税特別措置法第六十九条の七及び第六十九条の八の規定の適用を受けることができる。
suppl-4291-4/art-88/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3
In the case where, among the property acquired by gift during the period from January 1, 2016 to December 31 of that year and owned on the specified extraordinary Disaster occurrence date, there is specified land, etc. or specified shares, etc. prescribed in Article 69-6, paragraph (1) of the New Act on Special Measures Concerning Taxation, the person who acquired property by that gift may receive the application of the provisions of Articles 69-7 and 69-8 of the New Act on Special Measures Concerning Taxation.
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**第四項** 新租税特別措置法第七十条の二第八項から第十三項までの規定は、同条第二項第一号に規定する特定受贈者が平成二十九年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
suppl-4291-4/art-88/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-4
The provisions of Article 70-2, paragraphs (8) through (13) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017.
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**第五項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間に贈与により取得をした旧租税特別措置法第七十条の二第二項第五号に規定する住宅取得等資金に係る贈与税について同条第一項の規定の適用を受けた同条第二項第一号に規定する特定受贈者は、同年四月一日以後に発生した災害（新租税特別措置法第七十条の二第八項第一号に規定する災害に相当する災害をいう。第八項において同じ。）により、旧租税特別措置法第七十条の二第一項の規定の適用に係る住宅用の家屋の滅失（通常の修繕によっては原状回復が困難な損壊を含む。第八項及び附則第百四条第二項において同じ。）により当該住宅用の家屋を居住の用に供することができなくなった場合、旧租税特別措置法第七十条の二第一項各号に規定する期限までに当該住宅用の家屋の新築、取得若しくは同条第二項第四号に規定する増改築等ができなかった場合、当該期限までに当該住宅用の家屋を居住の用に供することができなかった場合又は同条第四項各号に規定する期限までに当該住宅用の家屋を居住の用に供することができなかった場合には、新租税特別措置法第七十条の二第八項から第十一項までの規定の適用を受けることができる。
suppl-4291-4/art-88/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-5
A specified donee prescribed in Article 70-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016 may receive the application of the provisions of Article 70-2, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation in the case where, due to a disaster that occurred on or after April 1, 2016 (meaning a disaster equivalent to a disaster prescribed in Article 70-2, paragraph (8), item (i) of the New Act on Special Measures Concerning Taxation; the same applies in paragraph (8)), the specified donee has become unable to use the house for residential use to which the provisions of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply as a residence because of the loss of that house for residential use (including damage that makes restoration to its original state difficult through ordinary repairs; the same applies in paragraph (8) and Article 104, paragraph (2) of the Supplementary Provisions), in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (2), item (iv) of that Article, by the deadline prescribed in the items of Article 70-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article.
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**第六項** 新租税特別措置法第七十条の二の二第七項の規定は、平成二十九年六月一日以後に同項に規定する領収書等の提出又は提供をする場合について適用する。
suppl-4291-4/art-88/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-6
The provisions of Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to cases where the receipts, etc. prescribed in that paragraph are submitted or provided on or after June 1, 2017.
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**第七項** 新租税特別措置法第七十条の三第八項から第十一項までの規定は、同条第三項第一号に規定する特定受贈者が平成二十九年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用する。
suppl-4291-4/art-88/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-7
The provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2017.
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**第八項** 平成二十七年一月一日から平成二十八年十二月三十一日までの間に贈与により取得をした旧租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税について同条第一項の規定の適用を受けた同条第三項第一号に規定する特定受贈者は、同年四月一日以後に発生した災害により、同条第一項の規定の適用に係る住宅用の家屋の滅失により当該住宅用の家屋を居住の用に供することができなくなった場合、同項各号に規定する期限までに当該住宅用の家屋の新築、取得若しくは同条第三項第四号に規定する増改築等ができなかった場合、当該期限までに当該住宅用の家屋を居住の用に供することができなかった場合又は同条第四項各号に規定する期限までに当該住宅用の家屋を居住の用に供することができなかった場合には、新租税特別措置法第七十条の三第八項から第十一項までの規定の適用を受けることができる。
suppl-4291-4/art-88/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-8
A specified donee prescribed in Article 70-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation who has received the application of the provisions of paragraph (1) of that Article with regard to gift tax on funds for housing acquisition, etc. prescribed in paragraph (3), item (v) of that Article acquired by gift during the period from January 1, 2015 to December 31, 2016, in the case where, due to a disaster that occurred on or after April 1, 2016, the specified donee has become unable to use the house for residential use to which the provisions of paragraph (1) of that Article apply as a residence because of the loss of that house for residential use, in the case where the specified donee was unable to newly build or acquire that house for residential use, or to carry out the extension, rebuilding, etc. prescribed in paragraph (3), item (iv) of that Article, by the deadline prescribed in the items of paragraph (1) of that Article, in the case where the specified donee was unable to use that house for residential use as a residence by that deadline, or in the case where the specified donee was unable to use that house for residential use as a residence by the deadline prescribed in the items of paragraph (4) of that Article, may receive the application of the provisions of Article 70-3, paragraphs (8) through (11) of the New Act on Special Measures Concerning Taxation.
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**第九項** 新租税特別措置法第七十条の六の四の規定は、施行日以後に相続又は遺贈により取得をする同条第二項第三号に規定する特例施業対象山林に係る相続税について適用し、施行日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の六の四第二項第三号に規定する特例施業対象山林に係る相続税については、なお従前の例による。
suppl-4291-4/art-88/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-9
The provisions of Article 70-6-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special forest subject to forestry operations prescribed in paragraph (2), item (iii) of that Article acquired by inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on special forest subject to forestry operations prescribed in Article 70-6-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before the Effective Date.
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**第十項** 新租税特別措置法第七十条の七の規定は、平成二十九年一月一日以後に贈与により取得をする同条第二項第二号に規定する非上場株式等に係る贈与税について適用し、同日前に贈与により取得をした旧租税特別措置法第七十条の七第二項第二号に規定する非上場株式等に係る贈与税については、なお従前の例による。
suppl-4291-4/art-88/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-10
The provisions of Article 70-7 of the New Act on Special Measures Concerning Taxation apply to gift tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by gift on or after January 1, 2017, and the provisions then in force continue to govern gift tax on unlisted shares or similar interests prescribed in Article 70-7, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by gift before that date.
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**第十一項** 次に掲げる者は、新租税特別措置法第七十条の七第二項第三号に規定する経営承継受贈者とみなして、同条第三十項から第三十四項までの規定を適用する。この場合において、当該経営承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-88/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11
The provisions of paragraphs (30) through (34) of Article 70-7 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor donees are specified by Cabinet Order.
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**一** 所得税法等の一部を改正する法律（平成二十二年法律第六号）第十八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「平成二十二年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-1
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) (referred to as the "2010 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
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**二** 現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号）第十七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「平成二十三年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-2
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 17 of the Act Partially Amending the Income Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011) (referred to as the "2011 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
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**三** 所得税法等の一部を改正する法律（平成二十五年法律第五号）第八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「平成二十五年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-3
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (referred to as the "2013 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**四** 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八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「平成二十七年旧法」という。）第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-4
a successor donee prescribed in paragraph (2), item (iii) of Article 70-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (referred to as the "2015 Former Act" in this Article) to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**五** 旧租税特別措置法第七十条の七第一項の規定の適用を受けている同条第二項第三号に規定する経営承継受贈者
suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-5
a successor donee prescribed in Article 70-7, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第十二項** 前項の規定により適用する新租税特別措置法第七十条の七第三十項から第三十四項までの規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した同条第三十一項に規定する災害等により同条第三十項各号に掲げる場合に該当することとなった場合について適用する。
suppl-4291-4/art-88/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12
The provisions of Article 70-7, paragraphs (30) through (34) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (30) of that Article due to a disaster, etc. prescribed in paragraph (31) of that Article that occurred on or after April 1, 2016:
machine translation, not official
**一** 前項第一号に掲げる経営承継受贈者が有する平成二十二年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-1
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2010 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号に掲げる経営承継受贈者が有する平成二十三年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-2
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2011 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (ii) of the preceding paragraph;
machine translation, not official
**三** 前項第三号に掲げる経営承継受贈者が有する平成二十五年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-3
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2013 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (iii) of the preceding paragraph;
machine translation, not official
**四** 前項第四号に掲げる経営承継受贈者が有する平成二十七年旧法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-4
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the 2015 Former Act pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (iv) of the preceding paragraph;
machine translation, not official
**五** 前項第五号に掲げる経営承継受贈者が有する旧租税特別措置法第七十条の七第一項の特例受贈非上場株式等に係る同条第二項第一号に規定する認定贈与承継会社
suppl-4291-4/art-88/par-12/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-12/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-12/item-5
the certified gift succession company prescribed in Article 70-7, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special gifted unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor donee listed in item (v) of the preceding paragraph.
machine translation, not official
**第十三項** 新租税特別措置法第七十条の七の二の規定は、平成二十九年一月一日以後に相続又は遺贈により取得をする同条第二項第二号に規定する非上場株式等に係る相続税について適用し、同日前に相続又は遺贈により取得をした旧租税特別措置法第七十条の七の二第二項第二号に規定する非上場株式等に係る相続税については、なお従前の例による。
suppl-4291-4/art-88/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-13
The provisions of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on unlisted shares or similar interests prescribed in paragraph (2), item (ii) of that Article acquired by inheritance or bequest on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on unlisted shares or similar interests prescribed in Article 70-7-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
machine translation, not official
**第十四項** 次に掲げる者は、新租税特別措置法第七十条の七の二第二項第三号に規定する経営承継相続人等とみなして、同条第三十一項から第三十四項まで及び第三十九項の規定を適用する。この場合において、当該経営承継相続人等に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-88/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14
The provisions of paragraphs (31) through (34) and paragraph (39) of Article 70-7-2 of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor heirs, etc. prescribed in paragraph (2), item (iii) of that Article. In this case, necessary matters concerning the application of those provisions with regard to those successor heirs, etc. are specified by Cabinet Order.
machine translation, not official
**一** 平成二十二年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-1
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2010 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**二** 平成二十三年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-2
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2011 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**三** 平成二十五年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-3
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2013 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**四** 平成二十七年旧法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-4
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the 2015 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**五** 旧租税特別措置法第七十条の七の二第一項の規定の適用を受けている同条第二項第三号に規定する経営承継相続人等
suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-5
a successor heir, etc. prescribed in Article 70-7-2, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第十五項** 前項の規定により適用する新租税特別措置法第七十条の七の二第三十一項から第三十四項まで及び第三十九項の規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した同条第三十二項に規定する災害等により同条第三十一項各号に掲げる場合に該当することとなった場合について適用する。
suppl-4291-4/art-88/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15
The provisions of Article 70-7-2, paragraphs (31) through (34) and paragraph (39) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of paragraph (31) of that Article due to a disaster, etc. prescribed in paragraph (32) of that Article that occurred on or after April 1, 2016:
machine translation, not official
**一** 前項第一号に掲げる経営承継相続人等が有する平成二十二年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-1
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2010 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (i) of the preceding paragraph;
machine translation, not official
**二** 前項第二号に掲げる経営承継相続人等が有する平成二十三年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-2
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2011 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (ii) of the preceding paragraph;
machine translation, not official
**三** 前項第三号に掲げる経営承継相続人等が有する平成二十五年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-3
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2013 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (iii) of the preceding paragraph;
machine translation, not official
**四** 前項第四号に掲げる経営承継相続人等が有する平成二十七年旧法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-4
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the 2015 Former Act pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (iv) of the preceding paragraph;
machine translation, not official
**五** 前項第五号に掲げる経営承継相続人等が有する旧租税特別措置法第七十条の七の二第一項の特例非上場株式等に係る同条第二項第一号に規定する認定承継会社
suppl-4291-4/art-88/par-15/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-15/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-15/item-5
the certified succession company prescribed in Article 70-7-2, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special unlisted shares or similar interests referred to in paragraph (1) of that Article that are held by the successor heir, etc. listed in item (v) of the preceding paragraph.
machine translation, not official
**第十六項** 新租税特別措置法第七十条の七の四の規定は、平成二十九年一月一日以後に新租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされる同条第一項に規定する特例受贈非上場株式等に係る相続税について適用し、同日前に旧租税特別措置法第七十条の七の三の規定により相続又は遺贈により取得をしたものとみなされた同条第一項に規定する特例受贈非上場株式等に係る相続税については、なお従前の例による。
suppl-4291-4/art-88/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-16
The provisions of Article 70-7-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that are deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article on or after January 1, 2017, and the provisions then in force continue to govern inheritance tax on special gifted unlisted shares or similar interests prescribed in Article 70-7-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were deemed to have been acquired by inheritance or bequest pursuant to the provisions of that Article before that date.
machine translation, not official
**第十七項** 次に掲げる者は、新租税特別措置法第七十条の七の四第二項第三号に規定する経営相続承継受贈者とみなして、同条第十六項において準用する新租税特別措置法第七十条の七の二第三十一項及び第三十二項並びに新租税特別措置法第七十条の七の四第十七項において準用する新租税特別措置法第七十条の七の二第三十三項及び第三十四項の規定を適用する。この場合において、当該経営相続承継受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-88/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17
The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation apply by deeming the persons listed below to be successor donees for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions with regard to those successor donees for inheritance are specified by Cabinet Order.
machine translation, not official
**一** 平成二十二年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-1
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2010 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**二** 平成二十三年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-2
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2011 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**三** 平成二十五年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-3
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2013 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**四** 平成二十七年旧法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-4
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the 2015 Former Act to whom the provisions of paragraph (1) of that Article apply;
machine translation, not official
**五** 旧租税特別措置法第七十条の七の四第一項の規定の適用を受けている同条第二項第三号に規定する経営相続承継受贈者
suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-5
a successor donee for inheritance prescribed in Article 70-7-4, paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation to whom the provisions of paragraph (1) of that Article apply.
machine translation, not official
**第十八項** 前項の規定により適用する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新租税特別措置法第七十条の七の二第三十一項及び第三十二項並びに新租税特別措置法第七十条の七の四第十七項において準用する新租税特別措置法第七十条の七の二第三十三項及び第三十四項の規定は、次に掲げる会社が、平成二十八年四月一日以後に発生した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新租税特別措置法第七十条の七の二第三十二項に規定する災害等により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新租税特別措置法第七十条の七の二第三十一項各号に掲げる場合に該当することとなった場合について適用する。
suppl-4291-4/art-88/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18
The provisions of Article 70-7-2, paragraphs (31) and (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation and Article 70-7-2, paragraphs (33) and (34) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (17) of the New Act on Special Measures Concerning Taxation, as applied pursuant to the provisions of the preceding paragraph, apply in the case where any of the companies listed below has come to fall under any of the cases listed in the items of Article 70-7-2, paragraph (31) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation due to a disaster, etc. prescribed in Article 70-7-2, paragraph (32) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation that occurred on or after April 1, 2016:
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**一** 前項第一号に掲げる経営相続承継受贈者が有する平成二十二年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-1
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2010 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (i) of the preceding paragraph;
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**二** 前項第二号に掲げる経営相続承継受贈者が有する平成二十三年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-2
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2011 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (ii) of the preceding paragraph;
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**三** 前項第三号に掲げる経営相続承継受贈者が有する平成二十五年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-3
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2013 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (iii) of the preceding paragraph;
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**四** 前項第四号に掲げる経営相続承継受贈者が有する平成二十七年旧法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-4
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the 2015 Former Act pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (iv) of the preceding paragraph;
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**五** 前項第五号に掲げる経営相続承継受贈者が有する旧租税特別措置法第七十条の七の四第一項の特例相続非上場株式等に係る同条第二項第一号に規定する認定相続承継会社
suppl-4291-4/art-88/par-18/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-18/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-18/item-5
the certified inheritance succession company prescribed in Article 70-7-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the special unlisted shares or similar interests for inheritance referred to in paragraph (1) of that Article that are held by the successor donee for inheritance listed in item (v) of the preceding paragraph.
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**第十九項** 新租税特別措置法第七十条の七の十の規定は、附則第一条第十五号に定める日以後に新租税特別措置法第七十条の七の十第一項に規定する認定医療法人が受ける同項の経済的利益に係る贈与税について適用する。
suppl-4291-4/art-88/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-19
The provisions of Article 70-7-10 of the New Act on Special Measures Concerning Taxation apply to gift tax on the economic benefit referred to in paragraph (1) of that Article received by a certified medical care corporation prescribed in Article 70-7-10, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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### 第八十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4291-4/art-89 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89
**第一項** 新租税特別措置法第七十七条の規定は、施行日以後に同条に規定する者が同条に規定する土地を取得する場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十七条に規定する者が同条に規定する土地を取得した場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4291-4/art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-1
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where a person prescribed in that Article acquires that land on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person prescribed in that Article acquired that land before the Effective Date.
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**第二項** 施行日前に旧租税特別措置法第八十二条に規定する公社管理道路運営権者が同条に規定する公共施設等運営権の設定を受けた場合における当該公共施設等運営権の設定の登録に係る登録免許税については、なお従前の例による。
suppl-4291-4/art-89/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-2
The provisions then in force continue to govern registration and license tax on the registration of the creation of a right to operate public facilities, etc. prescribed in Article 82 of the Former Act on Special Measures Concerning Taxation in the case where a holder of an operation right for a road managed by a public corporation prescribed in that Article received the creation of that right to operate public facilities, etc. before the Effective Date.
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**第三項** 新租税特別措置法第八十四条の四の規定は、平成二十八年四月一日以後に発生した同条第一項に規定する自然災害（以下この条において「自然災害」という。）に係る同項に規定する滅失建物等に代わる建物の新築又は取得をする場合における当該建物の所有権の保存若しくは移転又は新租税特別措置法第八十四条の四第二項に規定する当該建物を目的とする抵当権の設定の登記に係る登録免許税について適用する。
suppl-4291-4/art-89/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-3
The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in Article 84-4, paragraph (2) of the New Act on Special Measures Concerning Taxation, in the case where a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster prescribed in that paragraph (hereinafter referred to as a "natural disaster" in this Article) that occurred on or after April 1, 2016 is newly built or acquired.
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**第四項** 新租税特別措置法第八十四条の四の規定は、同条第一項に規定する被災者等（第六項において「被災者等」という。）が平成二十八年四月一日から施行日の前日までの間に発生した自然災害に係る同条第一項に規定する滅失建物等に代わる建物の新築又は取得をした場合において、当該期間内に受けた当該建物の所有権の保存若しくは移転又は同条第二項に規定する当該建物を目的とする抵当権の設定の登記に係る登録免許税について準用する。この場合において、同条第一項中「については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り」とあるのは「のうち平成二十八年四月一日から所得税法等の一部を改正する等の法律（平成二十九年法律第四号）の施行の日の前日までの間に受けたものについては」と、同条第二項中「受ける」とあるのは「受けた」と、「行われる」とあるのは「行われた」と読み替えるものとする。
suppl-4291-4/art-89/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-4
The provisions of Article 84-4 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of preservation of ownership or of transfer of ownership of a building, or of the creation of a mortgage on that building prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. prescribed in paragraph (1) of that Article (referred to as a "disaster victim, etc." in paragraph (6)) has newly built or acquired a building replacing a destroyed building, etc. prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".
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**第五項** 新租税特別措置法第八十四条の五の規定は、平成二十八年四月一日以後に発生した自然災害に係る同条第一項に規定する被災代替建物の敷地の用に供される土地の取得をする場合における当該土地の所有権の移転若しくは地上権若しくは賃借権の設定若しくは移転又は同条第二項に規定する当該土地を目的とする抵当権の設定の登記に係る登録免許税について適用する。
suppl-4291-4/art-89/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-5
The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, in the case where land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred on or after April 1, 2016 is acquired.
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**第六項** 新租税特別措置法第八十四条の五の規定は、被災者等が平成二十八年四月一日から施行日の前日までの間に発生した自然災害に係る同条第一項に規定する被災代替建物の敷地の用に供される土地の取得をした場合において、当該期間内に受けた当該土地の所有権の移転若しくは地上権若しくは賃借権の設定若しくは移転又は同条第二項に規定する当該土地を目的とする抵当権の設定の登記に係る登録免許税について準用する。この場合において、同条第一項中「については、財務省令で定めるところにより当該自然災害の発生した日から同日以後五年を経過する日までの間に受けるものに限り」とあるのは「のうち平成二十八年四月一日から所得税法等の一部を改正する等の法律（平成二十九年法律第四号）の施行の日の前日までの間に受けたものについては」と、同条第二項中「受ける」とあるのは「受けた」と、「行われる」とあるのは「行われた」と読み替えるものとする。
suppl-4291-4/art-89/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-6
The provisions of Article 84-5 of the New Act on Special Measures Concerning Taxation apply mutatis mutandis to registration and license tax on the registration of transfer of ownership of land, or of creation or transfer of superficies rights or rights of lease on land, or of the creation of a mortgage on that land prescribed in paragraph (2) of that Article, received within the period from April 1, 2016 to the day before the Effective Date, in the case where a disaster victim, etc. has acquired land to be used as the site of a replacement building for a disaster-damaged building prescribed in paragraph (1) of that Article pertaining to a natural disaster that occurred during that period. In this case, the phrase ", limited to registration received during the period from the day on which that natural disaster occurred until the day on which five years have elapsed on or after that day, pursuant to the provisions of Order of the Ministry of Finance" in paragraph (1) of that Article is deemed to be replaced with ", for such registration received during the period from April 1, 2016 to the day before the effective date of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and in paragraph (2) of that Article, the phrase "receives" is deemed to be replaced with "received" and the phrase "is made" with "was made".
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### 第九十条（納税義務の免除の規定の適用を受けない旨の届出等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability
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suppl-4291-4/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
**第一項** 新租税特別措置法第八十六条の五の規定は、同条第一項に規定する指定日が施行日以後に到来する場合における被災日（同項に規定する被災日をいう。以下この条において同じ。）の属する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下この条において同じ。）から適用する。
suppl-4291-4/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-1
In the case where the designated day prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after the Effective Date, the provisions of that Article apply from the taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this Article) that includes the date of damage (meaning the date of damage prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article).
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**第二項** 前項の規定にかかわらず、施行日前に発生した特定非常災害（新租税特別措置法第八十六条の五第一項に規定する特定非常災害をいう。以下この条において同じ。）に係る国税通則法第十一条の規定の適用を受けた者のうち政令で定める者については、新租税特別措置法第八十六条の五の規定は、当該特定非常災害に係る国税通則法第十一条の規定により延長された期限として政令で定める日が施行日以後に到来する場合における被災日の属する課税期間から適用する。この場合における新租税特別措置法第八十六条の五の規定の適用については、同条第一項中「国税庁長官が当該特定非常災害の状況及び当該特定非常災害に係る国税通則法第十一条の規定による申告に関する期限の延長の状況を勘案して別に定める日」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十条第二項に規定する政令で定める日」と、「を同項」とあるのは「を消費税法第九条第四項」とする。
suppl-4291-4/art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-2
Notwithstanding the provisions of the preceding paragraph, with regard to a person specified by Cabinet Order among persons to whom the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to a specified extraordinary Disaster (meaning a specified extraordinary Disaster prescribed in Article 86-5, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that occurred before the Effective Date, the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply from the taxable period that includes the date of damage in the case where the day specified by Cabinet Order as the time limit extended pursuant to the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster arrives on or after the Effective Date. With regard to the application of the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation in this case, the phrase "the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster" in paragraph (1) of that Article is deemed to be replaced with "the day specified by Cabinet Order prescribed in Article 90, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "of that paragraph" is deemed to be replaced with "of Article 9, paragraph (4) of the Consumption Tax Act".
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**第三項** 前二項の規定にかかわらず、次の各号に掲げる規定は、施行日前一年以内に発生した特定非常災害の被災者である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この項において同じ。）のうち当該各号に定める事業者の施行日以後に終了する課税期間（前二項の規定により新租税特別措置法第八十六条の五の規定の適用を受ける課税期間を除く。）について適用する。
suppl-4291-4/art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3
Notwithstanding the provisions of the preceding two paragraphs, the provisions listed in the following items apply to the taxable periods ending on or after the Effective Date (excluding taxable periods for which the provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply pursuant to the provisions of the preceding two paragraphs) of the business operators specified in the respective items, among business operators (meaning business operators prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that are victims of a specified extraordinary Disaster that occurred within one year before the Effective Date:
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**一** 新租税特別措置法第八十六条の五第二項 被災日前に消費税法第九条第四項の規定による届出書を提出した事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-1
Article 86-5, paragraph (2) of the New Act on Special Measures Concerning Taxation: a business operator that filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act before the date of damage and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**二** 新租税特別措置法第八十六条の五第四項 当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-2
Article 86-5, paragraph (4) of the New Act on Special Measures Concerning Taxation: a business operator to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**三** 新租税特別措置法第八十六条の五第五項 次に掲げる事業者
suppl-4291-4/art-90/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3
Article 86-5, paragraph (5) of the New Act on Special Measures Concerning Taxation: the following business operators:
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**イ** 被災日前に高額特定資産の仕入れ等を行った場合（消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行った場合をいう。ロ及び第五号において同じ。）に該当していた事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-1
a business operator that fell under the case where a high-value specified asset, etc. has been acquired (meaning the case where a high-value specified asset, etc. has been acquired prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies in (b) and item (v)) before the date of damage, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**ロ** 被災日から平成三十年十二月三十一日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行った場合に該当することとなった事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-3/sub-2
a business operator that came to fall under the case where a high-value specified asset, etc. has been acquired during the period from the date of damage to the last day of the taxable period that includes December 31, 2018, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**四** 新租税特別措置法第八十六条の五第六項 当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-4
Article 86-5, paragraph (6) of the New Act on Special Measures Concerning Taxation: a business operator to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**五** 新租税特別措置法第八十六条の五第七項 次に掲げる事業者
suppl-4291-4/art-90/par-3/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5
Article 86-5, paragraph (7) of the New Act on Special Measures Concerning Taxation: the following business operators:
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**イ** 被災日前に高額特定資産の仕入れ等を行った場合に該当していた事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5/sub-1
a business operator that fell under the case where a high-value specified asset, etc. has been acquired before the date of damage, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**ロ** 被災日から平成三十年十二月三十一日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行った場合に該当することとなった事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5/sub-2
a business operator that came to fall under the case where a high-value specified asset, etc. has been acquired during the period from the date of damage to the last day of the taxable period that includes December 31, 2018, and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster;
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**六** 新租税特別措置法第八十六条の五第九項 被災日前に消費税法第三十七条第一項の規定による届出書を提出した事業者であって、当該特定非常災害に係る国税通則法第十一条の規定の適用を受けた事業者
suppl-4291-4/art-90/par-3/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-6
Article 86-5, paragraph (9) of the New Act on Special Measures Concerning Taxation: a business operator that filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act before the date of damage and to which the provisions of Article 11 of the Act on General Rules for National Taxes were applied in relation to that specified extraordinary Disaster.
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### 第九十一条（低アルコール分の蒸留酒類等に係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Distilled Liquor, etc. with Low Alcohol Content
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suppl-4291-4/art-91 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91
**第一項** 別段の定めがあるものを除き、令和二年十月一日前に課した、又は課すべきであった旧租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る酒税については、なお従前の例による。
suppl-4291-4/art-91/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-1
Except as otherwise provided, the provisions then in force continue to govern liquor tax on distilled liquor and liqueurs prescribed in Article 87-2 of the Former Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2020.
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**第二項** 令和二年十月一日から令和八年九月三十日までの間に酒類の製造場から移出され、又は保税地域から引き取られる新租税特別措置法第八十七条の二に規定する蒸留酒類及びリキュールに係る同条の規定の適用については、同条第一号中「十一度」とあるのは「九度」と、「十万円」とあるのは「八万円」と、同条第二号中「十一度」とあるのは「九度」と、「十万円」とあるのは「八万円」と、「十度」とあるのは「八度」とする。
suppl-4291-4/art-91/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-2
With regard to the application of the provisions of Article 87-2 of the New Act on Special Measures Concerning Taxation to distilled liquor and liqueurs prescribed in that Article that are shipped from a liquor manufacturing site or taken out of a bonded area during the period from October 1, 2020 to September 30, 2026, the phrase "11 degrees" in item (i) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; the phrase "11 degrees" in item (ii) of that Article is deemed to be replaced with "9 degrees"; the phrase "100,000 yen" is deemed to be replaced with "80,000 yen"; and the phrase "10 degrees" is deemed to be replaced with "8 degrees".
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**第三項** 前項の場合において、所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「所得税法等改正法」という。）第十五条の規定による改正後の租税特別措置法（以下この項において「平成三十年新租税特別措置法」という。）第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）、新租税特別措置法第八十七条の三第一項、所得税法等改正法第十八条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「新震災特例法」という。）第四十三条の二第一項及び所得税法等の一部を改正する法律（令和三年法律第十一号）第十三条の規定による改正後の東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（以下この項において「令和三年新震災特例法」という。）第四十三条第一項の規定の適用については、平成三十年新租税特別措置法第八十七条第一項中「次条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される次条」と、新租税特別措置法第八十七条の三第一項中「前条」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される前条」と、新震災特例法第四十三条の二第一項及び令和三年新震災特例法第四十三条第一項中「第八十七条の二」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十一条第二項の規定により読み替えて適用される租税特別措置法第八十七条の二」と、「同項」とあるのは「同法第八十七条第一項」とする。
suppl-4291-4/art-91/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Article 87, paragraph (1) (including as applied with the relevant terms and phrases replaced pursuant to the provisions of paragraph (2) of that Article) of the Act on Special Measures Concerning Taxation as amended by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "Income Tax Act Amendment Act" in this paragraph) (referred to as "the 2018 New Act on Special Measures Concerning Taxation" in this paragraph), Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, Article 43-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 18 of the Income Tax Act Amendment Act (referred to as the "New Special Provisions Law for Earthquake Victims" in this paragraph), and Article 43, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake as amended by Article 13 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) (referred to as the "Earthquake Special Provisions Act as Amended in 2021" in this paragraph), the phrase "the following Article" in Article 87, paragraph (1) of the 2018 New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "the preceding Article" in Article 87-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the preceding Article as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; the phrase "Article 87-2" in Article 43-2, paragraph (1) of the New Special Provisions Law for Earthquake Victims and Article 43, paragraph (1) of the Earthquake Special Provisions Act as Amended in 2021 is deemed to be replaced with "Article 87-2 of the Act on Special Measures Concerning Taxation as applied with the relevant terms and phrases replaced pursuant to the provisions of Article 91, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)"; and the phrase "that paragraph" is deemed to be replaced with "Article 87, paragraph (1) of that Act".
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### 第九十二条（輸出酒類販売場から移出する酒類に係る酒税の免税等に関する経過措置） — Transitional Measures Concerning Exemption, etc. from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
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suppl-4291-4/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92
**第一項** 新租税特別措置法第八十七条の六第一項の規定は、平成二十九年十月一日以後に、同条第七項に規定する輸出酒類販売場を経営する酒類製造者が、同条第一項に規定する非居住者に対し、同項に規定する酒類で輸出するため同項に規定する方法により購入されるものを販売するため、当該酒類を当該輸出酒類販売場から移出する酒類について適用する。
suppl-4291-4/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-1
The provisions of Article 87-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to liquor that, on or after October 1, 2017, a liquor manufacturer operating a tax-free liquor shop prescribed in paragraph (7) of that Article ships from that tax-free liquor shop in order to sell, to a nonresident prescribed in paragraph (1) of that Article, liquor prescribed in that paragraph that is purchased for export by the method prescribed in that paragraph.
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**第二項** 平成二十九年十月一日から平成三十年三月三十一日までの間における新租税特別措置法第八十七条の六第十一項及び第十二項の規定の適用については、同条第十一項中「規定は第三項」とあるのは「規定は、第三項」と、「、同法第七十四条の四第三項、第七十四条の七、第七十四条の八及び第七十四条の十三の規定は第一項の規定の適用を受けた酒類につき第三項又は第五項の規定による酒税の納税義務がある者又は納税義務があると認められる者と取引があると認められる者について、それぞれ準用する」とあるのは「準用する」と、「酒類製造者等（酒類製造者」とあるのは「酒類製造者」と、「同じ。）をいう。第三項において同じ」とあるのは「同じ」と、「、同条第三項中「酒類製造者等に原料を譲渡する義務があると認められる者その他自己の事業に関し酒類製造者等」とあるのは「免税酒類に係る納税義務者等」と、「これらの者」とあるのは「その者」と読み替える」とあるのは「読み替える」と、同条第十二項中「同条第一項」とあるのは「、同条第一項」と、「酒類製造者等とみなして同法第百二十八条」とあるのは「酒類製造者等とみなして、同法第百二十七条」と、「第百三十条の規定を、前項の規定により同法第七十四条の四第三項の規定が準用される第一項の規定の適用を受けた酒類につき第三項又は第五項の規定による酒税の納税義務がある者又は納税義務があると認められる者と取引があると認められる者は同条第三項に規定する者とみなして同法第百二十八条（第二号及び第三号中同法第七十四条の四第三項に係る部分に限る。）及び第百三十条の規定を、それぞれ適用する」とあるのは「第百二十九条の規定を適用する」とする。
suppl-4291-4/art-92/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-2
With regard to the application of the provisions of Article 87-6, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation during the period from October 1, 2017 to March 31, 2018, the phrase "規定は第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with no reading comma) in paragraph (11) of that Article is deemed to be replaced with "規定は、第三項" (the provisions … to a person who has a tax liability for liquor tax under the third paragraph, with a reading comma); the phrase "or a person found to have that tax liability, and the provisions of Article 74-4, paragraph (3), Article 74-7, Article 74-8 and Article 74-13 of that Act apply mutatis mutandis to a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, respectively" is deemed to be replaced with "or a person found to have that tax liability"; the phrase "a liquor manufacturer, etc. (meaning a liquor manufacturer" is deemed to be replaced with "a liquor manufacturer"; the phrase "the same applies in item (iv)); the same applies in paragraph (3)" is deemed to be replaced with "the same applies in item (iv)"; the phrase "the phrase 'those articles or raw materials' with 'that liquor'; the phrase 'a person found to be obliged to transfer raw materials to a liquor manufacturer, etc. or any other person found to have transactions with a liquor manufacturer, etc. in connection with that person's own business' in paragraph (3) of that Article with 'a person found to have transactions with a person liable for tax, etc. pertaining to tax-exempt liquor'; and the phrase 'these persons' with 'that person'" is deemed to be replaced with "and the phrase 'those articles or raw materials' with 'that liquor'"; the phrase "同条第一項" (the first paragraph of that Article, with no reading comma before it) in paragraph (12) of that Article is deemed to be replaced with "、同条第一項" (the first paragraph of that Article, with a reading comma before it); the phrase "is deemed to be a liquor manufacturer, etc., and the provisions of Article 128" is deemed to be replaced with "is deemed to be a liquor manufacturer, etc., and the provisions of Article 127"; and the phrase "Article 130 of that Act apply; and a person found to have transactions with a person who has a tax liability for liquor tax under the provisions of paragraph (3) or (5) with regard to liquor to which the provisions of paragraph (1) have been applied or a person found to have that tax liability, to whom the provisions of Article 74-4, paragraph (3) of that Act apply mutatis mutandis pursuant to the preceding paragraph, is deemed to be a person prescribed in paragraph (3) of that Article, and the provisions of Article 128 (limited to the parts of items (ii) and (iii) pertaining to Article 74-4, paragraph (3) of that Act) and Article 130 of that Act apply, respectively" is deemed to be replaced with "Article 129 of that Act apply".
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**第三項** 新租税特別措置法第八十七条の六第七項の許可を受けようとする酒類製造者は、平成二十九年十月一日前においても、同項の規定の例により、輸出酒類販売場の許可を受けようとする酒類の製造場の所在地の所轄税務署長に対し、許可を受けるための申請をすることができる。ただし、同日までに当該許可を受けようとする酒類製造者は、同年六月三十日までに、その申請をしなければならない。
suppl-4291-4/art-92/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-3
A liquor manufacturer that seeks to obtain the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation may, even before October 1, 2017, file an application for that permission, in the manner provided for in that paragraph, with the district director having jurisdiction over the location of the liquor manufacturing site for which it seeks permission as a tax-free liquor shop; provided, however, that a liquor manufacturer that seeks to obtain that permission by that date must file the application by June 30 of that year.
machine translation, not official
**第四項** 税務署長は、前項の規定により新租税特別措置法第八十七条の六第七項の許可の申請を受けた場合には、平成二十九年十月一日前においても、同項の規定の例により、その許可をすることができる。この場合において、同項の規定の例により許可を受けたときは、同日において同項の規定により許可を受けたものとみなす。
suppl-4291-4/art-92/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-4
Where the district director has received an application for the permission referred to in Article 87-6, paragraph (7) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of the preceding paragraph, the district director may, even before October 1, 2017, grant that permission in the manner provided for in that paragraph. In this case, where permission has been obtained in the manner provided for in that paragraph, it is deemed to have been obtained pursuant to the provisions of that paragraph on that date.
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### 第九十三条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-4291-4/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93
**第一項** 平成二十九年五月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。第五項において同じ。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
suppl-4291-4/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-1
With regard to the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies in paragraph (5)) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2017, the provisions then in force continue to govern.
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**第二項** 旧租税特別措置法第九十条の十二第四項第一号イに掲げる検査自動車（同条第一項第三号に規定する電力併用自動車及び道路運送車両法（昭和二十六年法律第百八十五号）第三条に規定する軽自動車を除く。次項において同じ。）で平成二十九年五月一日から平成三十年四月三十日までの間において新租税特別措置法第九十条の十二の規定の適用がないもの（次項において「平成二十九年本則税率適用車」という。）について当該期間内に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税については、新租税特別措置法第九十条の十一の規定は、適用しない。
suppl-4291-4/art-93/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-2
With regard to motor vehicle tonnage tax pertaining to the issuance of an automobile inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation (excluding hybrid electric motor vehicles prescribed in paragraph (1), item (iii) of that Article and light motor vehicles prescribed in Article 3 of the Road Transport Vehicle Act (Act No. 185 of 1951); the same applies in the following paragraph) to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2017 to April 30, 2018 (referred to as a "2017 standard-rate vehicle" in the following paragraph) receives, for the first time within that period, the issuance of an automobile inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply.
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**第三項** 旧租税特別措置法第九十条の十二第四項第一号イに掲げる検査自動車で平成三十年五月一日から平成三十一年四月三十日までの間において新租税特別措置法第九十条の十二の規定の適用がないもの（平成二十九年本則税率適用車を除く。）について当該期間内に初めて道路運送車両法第六十条第一項又は第七十一条第四項の規定により自動車検査証の交付を受ける場合には、当該自動車検査証の交付に係る自動車重量税については、新租税特別措置法第九十条の十一の規定は、適用しない。
suppl-4291-4/art-93/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-3
With regard to motor vehicle tonnage tax pertaining to the issuance of an automobile inspection certificate in the case where an inspected motor vehicle listed in Article 90-12, paragraph (4), item (i), (a) of the Former Act on Special Measures Concerning Taxation to which the provisions of Article 90-12 of the New Act on Special Measures Concerning Taxation do not apply during the period from May 1, 2018 to April 30, 2019 (excluding 2017 standard-rate vehicles) receives, for the first time within that period, the issuance of an automobile inspection certificate pursuant to the provisions of Article 60, paragraph (1) or Article 71, paragraph (4) of the Road Transport Vehicle Act, the provisions of Article 90-11 of the New Act on Special Measures Concerning Taxation do not apply.
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**第四項** 新租税特別措置法第九十条の十二の二の規定は、施行日以後に法定納期限（国税通則法第二条第八号に規定する法定納期限をいう。次項及び第八項において同じ。）の到来する自動車重量税について適用する。
suppl-4291-4/art-93/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-4
The provisions of Article 90-12-2 of the New Act on Special Measures Concerning Taxation apply to motor vehicle tonnage tax whose statutory payment due date (meaning the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes; the same applies in the following paragraph and paragraph (8)) arrives on or after the Effective Date.
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**第五項** 国土交通大臣等（自動車重量税法（昭和四十六年法律第八十九号）第十条に規定する国土交通大臣等をいう。次項において同じ。）は、自動車検査証の交付等（同法第二条第一項第二号に規定する自動車検査証の交付等をいう。以下この項及び次項において同じ。）を受けた者が同法第八条、第十条、第十条の二又は第十二条第二項から第四項までの規定により当該自動車検査証の交付等に係る検査自動車につき納付すべき自動車重量税（施行日前に法定納期限の到来したものに限る。）の額の全部又は一部を納付していない事実をその法定納期限後において知った場合において、当該事実が生じた原因が当該自動車検査証の交付等を受けた者以外の者（以下第七項までにおいて「第三者」という。）にあるときは、同法第十三条第一項の規定による通知に先立ち、当該第三者（当該第三者と政令で定める特別の関係がある者を含む。次項及び第七項において同じ。）に対し、当該納付していない自動車重量税の納付を申し出る機会を与えることができる。
suppl-4291-4/art-93/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
In the case where the Minister of Land, Infrastructure, Transport and Tourism, etc. (meaning the Minister of Land, Infrastructure, Transport and Tourism, etc. prescribed in Article 10 of the Motor Vehicle Tonnage Tax Act (Act No. 89 of 1971); the same applies in the following paragraph) has learned, after the statutory payment due date, of the fact that a person who received the issuance, etc. of an automobile inspection certificate (meaning the issuance, etc. of an automobile inspection certificate prescribed in Article 2, paragraph (1), item (ii) of that Act; the same applies hereinafter in this paragraph and the following paragraph) has not paid all or part of the amount of motor vehicle tonnage tax (limited to that whose statutory payment due date arrived before the Effective Date) to be paid on the inspected motor vehicle pertaining to that issuance, etc. of an automobile inspection certificate pursuant to the provisions of Article 8, Article 10, Article 10-2 or Article 12, paragraphs (2) through (4) of that Act, if the cause of that fact lies with a person other than the person who received that issuance, etc. of an automobile inspection certificate (referred to as a "third party" hereinafter through paragraph (7)), the Minister of Land, Infrastructure, Transport and Tourism, etc. may, prior to the notice under the provisions of Article 13, paragraph (1) of that Act, give that third party (including a person who has a special relationship specified by Cabinet Order with that third party; the same applies in the following paragraph and paragraph (7)) an opportunity to offer to pay that unpaid motor vehicle tonnage tax.
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**第六項** 国土交通大臣等は、前項の規定による申出の機会を与えられた第三者が当該申出をしたときは、自動車重量税法第十三条第一項の規定にかかわらず、当該第三者の同項に規定する納税地の所轄税務署長に対し、同項の規定による通知をしなければならない。この場合においては、当該第三者を当該通知に係る自動車検査証の交付等を受けた者とみなして、これに当該通知に係る自動車検査証の交付等に係る自動車重量税を課する。
suppl-4291-4/art-93/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6
When a third party who has been given the opportunity to make an offer under the provisions of the preceding paragraph has made that offer, the Minister of Land, Infrastructure, Transport and Tourism, etc. must, notwithstanding the provisions of Article 13, paragraph (1) of the Motor Vehicle Tonnage Tax Act, give the notice under the provisions of that paragraph to the district director having jurisdiction over the place for tax payment of that third party prescribed in that paragraph. In this case, that third party is deemed to be the person who received the issuance, etc. of an automobile inspection certificate pertaining to that notice, and motor vehicle tonnage tax pertaining to the issuance, etc. of an automobile inspection certificate pertaining to that notice is imposed on that third party.
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**第七項** 第五項の規定による申出をした第三者は、当該申出を撤回することができない。
suppl-4291-4/art-93/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7
A third party who has made an offer under the provisions of paragraph (5) may not withdraw that offer.
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**第八項** 第六項の規定の適用がある場合における自動車重量税の額については、その法定納期限の翌日から当該自動車重量税の額に係る国税通則法第三十六条第二項に規定する納税告知書に記載された納期限までの期間は、同法第六十条第二項の規定による延滞税の計算の基礎となる期間に算入しない。
suppl-4291-4/art-93/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8
With regard to the amount of motor vehicle tonnage tax in the case where the provisions of paragraph (6) apply, the period from the day following its statutory payment due date to the due date for payment stated in the tax payment notice prescribed in Article 36, paragraph (2) of the Act on General Rules for National Taxes pertaining to the amount of that motor vehicle tonnage tax is not included in the period serving as the basis for calculating delinquent tax under the provisions of Article 60, paragraph (2) of that Act.
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**第九項** 前二項に定めるもののほか、第六項後段の規定の適用がある場合における自動車重量税法の規定の適用に関し必要な技術的読替えその他第五項及び第六項の規定の適用に関し必要な事項は、政令で定める。
suppl-4291-4/art-93/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-9
Beyond what is provided for in the preceding two paragraphs, the technical replacement of terms necessary for the application of the provisions of the Motor Vehicle Tonnage Tax Act in the case where the provisions of the second sentence of paragraph (6) apply, and other matters necessary for the application of the provisions of paragraphs (5) and (6), are specified by Cabinet Order.
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**第十項** 新租税特別措置法第九十条の十五の規定は、平成二十八年四月一日以後に発生した同条第二項に規定する自然災害に係る同項に規定する被災自動車について適用する。
suppl-4291-4/art-93/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-10
The provisions of Article 90-15 of the New Act on Special Measures Concerning Taxation apply to disaster-damaged motor vehicles prescribed in paragraph (2) of that Article pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016.
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### 第九十四条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
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suppl-4291-4/art-94 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94
**第一項** 新租税特別措置法第九十一条の二及び第九十一条の四の規定は、平成二十八年四月一日以後に発生した新租税特別措置法第九十一条の二第一項に規定する自然災害に係る同項に規定する不動産譲渡契約書等又は同日以後に発生した新租税特別措置法第九十一条の四第一項に規定する災害に係る同項に規定する消費貸借契約書について適用する。
suppl-4291-4/art-94/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-1
The provisions of Articles 91-2 and 91-4 of the New Act on Special Measures Concerning Taxation apply to real property transfer contract documents, etc. prescribed in Article 91-2, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a natural disaster prescribed in that paragraph that occurred on or after April 1, 2016, or to contract documents for loans for consumption prescribed in Article 91-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to a disaster prescribed in that paragraph that occurred on or after that date.
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**第二項** 新租税特別措置法第九十一条の二第一項又は第九十一条の四の規定により印紙税を課さないこととされるこれらの規定に規定する不動産譲渡契約書等又は消費貸借契約書で平成二十八年四月一日から施行日の前日までの間に作成したものにつき印紙税が納付されている場合には、当該納付された印紙税については、当該納付された印紙税を印紙税法（昭和四十二年法律第二十三号）第十四条第一項の過誤納金とみなして、同条の規定を適用する。
suppl-4291-4/art-94/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-94/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-94/par-2
In the case where stamp tax has been paid on a real property transfer contract document, etc. or a contract document for a loan for consumption prescribed in Article 91-2, paragraph (1) or Article 91-4 of the New Act on Special Measures Concerning Taxation, on which stamp tax is not to be imposed pursuant to those provisions, that was prepared during the period from April 1, 2016 to the day before the Effective Date, the provisions of Article 14 of the Stamp Tax Act (Act No. 23 of 1967) apply to the stamp tax so paid by deeming the stamp tax so paid to be an overpaid or erroneously paid amount referred to in paragraph (1) of that Article.
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### 第百三十九条（関税定率法等の一部を改正する法律の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Act Partially Amending the Customs Tariff Act, etc.
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suppl-4291-4/art-139 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-139 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-139
**第一項** 関税定率法等の一部を改正する法律附則第一条第四号に掲げる規定の施行の日が附則第一条第三号に掲げる規定の施行の日前である場合には、前条の規定は、適用しない。
suppl-4291-4/art-139/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-139/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-139/par-1
If the effective date of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. falls before the effective date of the provisions listed in Article 1, item (iii) of the Supplementary Provisions, the provisions of the preceding Article do not apply.
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### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4291-4/art-140 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-140
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則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この法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4291-4/art-140/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-140/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百四十一条（政令への委任） — Delegation to Cabinet Order
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suppl-4291-4/art-141 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-141 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-141
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4291-4/art-141/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-141/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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## Cites
- suppl-4291-4/art-1/par-1/item-1: 附則第九十三条第一項から第三項まで → 租税特別措置法 附則第九十三条第二項 (Supplementary Provisions, Article 93, paragraph (2)), suppl-4291-4/art-93/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-2
- suppl-4291-4/art-1/par-1/item-1: 附則第九十三条第一項から第三項まで → 租税特別措置法 附則第九十三条第一項 (Supplementary Provisions, Article 93, paragraph (1)), suppl-4291-4/art-93/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-1
- suppl-4291-4/art-1/par-1/item-1: 附則第九十三条第一項から第三項まで → 租税特別措置法 附則第九十三条第三項 (Supplementary Provisions, Article 93, paragraph (3)), suppl-4291-4/art-93/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-3
- suppl-4291-4/art-1/par-1/item-2: 附則第八十八条第六項 → 租税特別措置法 附則第八十八条第六項 (Supplementary Provisions, Article 88, paragraph (6)), suppl-4291-4/art-88/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-6
- suppl-4291-4/art-1/par-1/item-3/sub-2: 法人税法第二条第十二号の十七 → 法人税法 第二条第一項第十二号の十七 (Article 2, paragraph (1), item (xii-17)), art-2/par-1/item-12-17 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-17 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-17
- suppl-4291-4/art-1/par-1/item-3/sub-2: 附則第六十九条第三項 → 租税特別措置法 附則第六十九条第三項 (Supplementary Provisions, Article 69, paragraph (3)), suppl-4291-4/art-69/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-3
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第十四項 → 租税特別措置法 附則第六十九条第十四項 (Supplementary Provisions, Article 69, paragraph (14)), suppl-4291-4/art-69/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-14
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第十二項 → 租税特別措置法 附則第六十九条第十二項 (Supplementary Provisions, Article 69, paragraph (12)), suppl-4291-4/art-69/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-12
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第二項 → 租税特別措置法 附則第九十二条第二項 (Supplementary Provisions, Article 92, paragraph (2)), suppl-4291-4/art-92/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-2
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第十四項 → 租税特別措置法 附則第八十四条第十四項 (Supplementary Provisions, Article 84, paragraph (14)), suppl-4291-4/art-84/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-14
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第八十四条第三項 → 租税特別措置法 附則第八十四条第三項 (Supplementary Provisions, Article 84, paragraph (3)), suppl-4291-4/art-84/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-3
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第九十二条第一項 → 租税特別措置法 附則第九十二条第一項 (Supplementary Provisions, Article 92, paragraph (1)), suppl-4291-4/art-92/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-1
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第十二項 → 租税特別措置法 附則第八十四条第十二項 (Supplementary Provisions, Article 84, paragraph (12)), suppl-4291-4/art-84/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-12
- suppl-4291-4/art-1/par-1/item-3/sub-2: 第百三十九条 → 租税特別措置法 附則第百三十九条 (Supplementary Provisions, Article 139), suppl-4291-4/art-139 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-139 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-139
- suppl-4291-4/art-1/par-1/item-4/sub-2: 附則第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4291-4/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58
- suppl-4291-4/art-1/par-1/item-5/sub-2: 第七十条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4291-4/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-70
- suppl-4291-4/art-1/par-1/item-5/sub-2: 第八十五条 → 租税特別措置法 附則第八十五条 (Supplementary Provisions, Article 85), suppl-4291-4/art-85 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85
- suppl-4291-4/art-1/par-1/item-5/sub-2: 附則第五十四条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4291-4/art-54 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-54
- suppl-4291-4/art-1/par-1/item-6: 第七十五条第三項 → 租税特別措置法 附則第七十五条第三項 (Supplementary Provisions, Article 75, paragraph (3)), suppl-4291-4/art-75/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-75/par-3
- suppl-4291-4/art-1/par-1/item-6: 附則第六十二条第一項 → 租税特別措置法 附則第六十二条第一項 (Supplementary Provisions, Article 62, paragraph (1)), suppl-4291-4/art-62/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-62/par-1
- suppl-4291-4/art-1/par-1/item-8/sub-2: 附則第九十一条 → 租税特別措置法 附則第九十一条 (Supplementary Provisions, Article 91), suppl-4291-4/art-91 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91
- suppl-4291-4/art-1/par-1/item-11: 附則第六十七条第六項 → 租税特別措置法 附則第六十七条第六項 (Supplementary Provisions, Article 67, paragraph (6)), suppl-4291-4/art-67/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-6
- suppl-4291-4/art-1/par-1/item-11: 第八十二条第七項 → 租税特別措置法 附則第八十二条第七項 (Supplementary Provisions, Article 82, paragraph (7)), suppl-4291-4/art-82/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-7
- suppl-4291-4/art-1/par-1/item-11: 第八項 → 租税特別措置法 附則第八十二条第八項 (Supplementary Provisions, Article 82, paragraph (8)), suppl-4291-4/art-82/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-8
- suppl-4291-4/art-1/par-1/item-11: 第七項 → 租税特別措置法 附則第六十七条第七項 (Supplementary Provisions, Article 67, paragraph (7)), suppl-4291-4/art-67/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-7
- suppl-4291-4/art-1/par-1/item-12: 附則第五十一条第十二項 → 租税特別措置法 附則第五十一条第十二項 (Supplementary Provisions, Article 51, paragraph (12)), suppl-4291-4/art-51/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-12
- suppl-4291-4/art-1/par-1/item-15: 附則第八十八条第十九項 → 租税特別措置法 附則第八十八条第十九項 (Supplementary Provisions, Article 88, paragraph (19)), suppl-4291-4/art-88/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-19
- suppl-4291-4/art-1/par-1/item-17: 関税定率法等の一部を改正する法律（平成二十八年法律第十六号）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-4281-16/art-1/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-16/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-16/art-1/par-1/item-4
- suppl-4291-4/art-44/par-1: 新租税特別措置法第十条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
- suppl-4291-4/art-44/par-1: 第十項 → 租税特別措置法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10
- suppl-4291-4/art-44/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- suppl-4291-4/art-44/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- suppl-4291-4/art-44/par-2: 第十条の四の二第六項 → 租税特別措置法 第十条の五第七項 (Article 10-5, paragraph (7)), art-10-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-10-5/par-7
- suppl-4291-4/art-44/par-2: 第十条の三第八項 → 租税特別措置法 第十条の三第八項 (Article 10-3, paragraph (8)), art-10-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-8
- suppl-4291-4/art-44/par-2: 第九項 → 租税特別措置法 第十条の三第九項 (Article 10-3, paragraph (9)), art-10-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-9
- suppl-4291-4/art-44/par-2: 新租税特別措置法第十条第十項 → 租税特別措置法 第十条第十項 (Article 10, paragraph (10)), art-10/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10/par-10 · https://japanlaw.org/l/332AC0000000026/art-10/par-10
- suppl-4291-4/art-44/par-2: 第十条の六第四項 → 租税特別措置法 第十条の六第四項 (Article 10-6, paragraph (4)), art-10-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-4
- suppl-4291-4/art-45/par-1: 同条第一項第一号 → 租税特別措置法 第十条の二第一項第一号 (Article 10-2, paragraph (1), item (i)), art-10-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-2/par-1/item-1
- suppl-4291-4/art-45/par-1: 新租税特別措置法第十条の二 → 租税特別措置法 第十条の二 (Article 10-2), art-10-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-2 · https://japanlaw.org/l/332AC0000000026/art-10-2
- suppl-4291-4/art-46/par-1: 第一項第一号 → 租税特別措置法 第十条の三第一項第一号 (Article 10-3, paragraph (1), item (i)), art-10-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1/item-1
- suppl-4291-4/art-46/par-1: 新租税特別措置法第十条の三 → 租税特別措置法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3 · https://japanlaw.org/l/332AC0000000026/art-10-3
- suppl-4291-4/art-46/par-3: 第十条の五の三第三項 → 租税特別措置法 第十条の五の三第三項 (Article 10-5-3, paragraph (3)), art-10-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-3
- suppl-4291-4/art-46/par-3: 新租税特別措置法第十条の三第四項 → 租税特別措置法 第十条の三第四項 (Article 10-3, paragraph (4)), art-10-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-4
- suppl-4291-4/art-46/par-3: 前項 → 租税特別措置法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-4291-4/art-46/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-2
- suppl-4291-4/art-46/par-3: 第四項 → 租税特別措置法 第十条の五の三第四項 (Article 10-5-3, paragraph (4)), art-10-5-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-4
- suppl-4291-4/art-46/par-3: 新租税特別措置法第十条の三第三項 → 租税特別措置法 第十条の三第三項 (Article 10-3, paragraph (3)), art-10-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-3
- suppl-4291-4/art-48/par-1: 新租税特別措置法第十条の五の四 → 租税特別措置法 第十条の五の四 (Article 10-5-4), art-10-5-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4
- suppl-4291-4/art-49/par-1: 新租税特別措置法第十一条第一項 → 租税特別措置法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-11/par-1
- suppl-4291-4/art-49/par-2: 新租税特別措置法第十九条 → 租税特別措置法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-19 · https://japanlaw.org/l/332AC0000000026/art-19
- suppl-4291-4/art-49/par-2: この項 → 租税特別措置法 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4291-4/art-49/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2
- suppl-4291-4/art-49/par-2: 同条第二項 → 租税特別措置法 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-2
- suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条の三第二項から第四項まで → 租税特別措置法 第十一条の二第三項 (Article 11-2, paragraph (3)), art-11-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-3
- suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条第二項 → 租税特別措置法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-11/par-2
- suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- suppl-4291-4/art-49/par-2: 新租税特別措置法第十一条の三第二項から第四項まで → 租税特別措置法 第十一条の二第四項 (Article 11-2, paragraph (4)), art-11-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-4
- suppl-4291-4/art-49/par-4: 同条第一項 → 租税特別措置法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-14/par-1
- suppl-4291-4/art-49/par-4: 新租税特別措置法第十四条 → 租税特別措置法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14
- suppl-4291-4/art-49/par-4: 第二項第二号 → 租税特別措置法 第十四条第二項第二号 (Article 14, paragraph (2), item (ii)), art-14/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-14/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-14/par-2/item-2
- suppl-4291-4/art-49/par-5: この項 → 租税特別措置法 附則第四十九条第五項 (Supplementary Provisions, Article 49, paragraph (5)), suppl-4291-4/art-49/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5
- suppl-4291-4/art-50/par-1: 新租税特別措置法第三十条の二第一項 → 租税特別措置法 第三十条の二第一項 (Article 30-2, paragraph (1)), art-30-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-30-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-30-2/par-1
- suppl-4291-4/art-51/par-1: 被災市街地復興特別措置法（平成七年法律第十四号）第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4291-4/art-51/par-1: この条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4291-4/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51
- suppl-4291-4/art-51/par-1: 新租税特別措置法第三十一条の二 → 租税特別措置法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2
- suppl-4291-4/art-51/par-1: 次項 → 租税特別措置法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4291-4/art-51/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-2
- suppl-4291-4/art-51/par-1: 第二項第二号の二 → 租税特別措置法 第三十一条の二第二項第三号 (Article 31-2, paragraph (2), item (iii)), art-31-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3
- suppl-4291-4/art-51/par-2: 新租税特別措置法第三十一条の二 → 租税特別措置法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2
- suppl-4291-4/art-51/par-2: 第二項第二号の二 → 租税特別措置法 第三十一条の二第二項第三号 (Article 31-2, paragraph (2), item (iii)), art-31-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3
- suppl-4291-4/art-51/par-3: 新租税特別措置法第三十一条の二第七項 → 租税特別措置法 第三十一条の二第七項 (Article 31-2, paragraph (7)), art-31-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-7
- suppl-4291-4/art-51/par-3: 同条第三項 → 租税特別措置法 第三十一条の二第三項 (Article 31-2, paragraph (3)), art-31-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-3
- suppl-4291-4/art-51/par-4: 第一項第三号の六 → 租税特別措置法 第三十三条第一項第三号の六 (Article 33, paragraph (1), item (iii-6)), art-33/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-6
- suppl-4291-4/art-51/par-4: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- suppl-4291-4/art-51/par-5: 第一項第三号の七 → 租税特別措置法 第三十三条第一項第三号の七 (Article 33, paragraph (1), item (iii-7)), art-33/par-1/item-3-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-7
- suppl-4291-4/art-51/par-5: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- suppl-4291-4/art-51/par-6: 新租税特別措置法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- suppl-4291-4/art-51/par-6: 第三項第三号 → 租税特別措置法 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-3
- suppl-4291-4/art-51/par-6: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- suppl-4291-4/art-51/par-7: 新租税特別措置法第三十三条第七項 → 租税特別措置法 第三十三条第八項 (Article 33, paragraph (8)), art-33/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/art-33/par-8
- suppl-4291-4/art-51/par-7: 新租税特別措置法第三十三条の二第五項 → 租税特別措置法 第三十三条の二第五項 (Article 33-2, paragraph (5)), art-33-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-5
- suppl-4291-4/art-51/par-7: この項 → 租税特別措置法 附則第五十一条第七項 (Supplementary Provisions, Article 51, paragraph (7)), suppl-4291-4/art-51/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7
- suppl-4291-4/art-51/par-7: 新租税特別措置法第三十三条の二第一項 → 租税特別措置法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1
- suppl-4291-4/art-51/par-7: 同条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1
- suppl-4291-4/art-51/par-7: 同条第二項 → 租税特別措置法 第三十三条の二第二項 (Article 33-2, paragraph (2)), art-33-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-2
- suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第十一項 (Article 33-3, paragraph (11)), art-33-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-11
- suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- suppl-4291-4/art-51/par-8: 第三十三条の六 → 租税特別措置法 第三十三条の六 (Article 33-6), art-33-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6 · https://japanlaw.org/l/332AC0000000026/art-33-6
- suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第十項 (Article 33-3, paragraph (10)), art-33-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10
- suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第十二項 (Article 33-3, paragraph (12)), art-33-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-12
- suppl-4291-4/art-51/par-8: 第一項第四号 → 租税特別措置法 第三十三条の六第一項第四号 (Article 33-6, paragraph (1), item (iv)), art-33-6/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-4
- suppl-4291-4/art-51/par-9: 新租税特別措置法第三十三条の三第十二項 → 租税特別措置法 第三十三条の三第十三項 (Article 33-3, paragraph (13)), art-33-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-13
- suppl-4291-4/art-51/par-10: 同条第二項第二十号 → 租税特別措置法 第三十四条の二第二項第二十号 (Article 34-2, paragraph (2), item (xx)), art-34-2/par-2/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-20 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-20
- suppl-4291-4/art-51/par-10: 新租税特別措置法第三十四条の二 → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2
- suppl-4291-4/art-51/par-11: 第三項 → 租税特別措置法 第三十四条の二第三項 (Article 34-2, paragraph (3)), art-34-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-3
- suppl-4291-4/art-51/par-11: 新租税特別措置法第三十四条の二 → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2
- suppl-4291-4/art-51/par-11: 第二項第二十一号の二 → 租税特別措置法 第三十四条の二第二項第二十一号の二 (Article 34-2, paragraph (2), item (xxi-2)), art-34-2/par-2/item-21-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-21-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-21-2
- suppl-4291-4/art-51/par-12: 新租税特別措置法第三十四条の三 → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3
- suppl-4291-4/art-51/par-12: 新租税特別措置法第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-4291-4/art-51/par-12: 第二項第四号 → 租税特別措置法 第三十四条の三第二項第三号 (Article 34-3, paragraph (2), item (iii)), art-34-3/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-3
- suppl-4291-4/art-51/par-12: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4291-4/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-12
- suppl-4291-4/art-51/par-13: 同項 → 租税特別措置法 第三十六条の二第二項 (Article 36-2, paragraph (2)), art-36-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-2
- suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2 · https://japanlaw.org/l/332AC0000000026/art-37-2
- suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37
- suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3
- suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- suppl-4291-4/art-51/par-14: 第十八項 → 租税特別措置法 附則第五十一条第十八項 (Supplementary Provisions, Article 51, paragraph (18)), suppl-4291-4/art-51/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18
- suppl-4291-4/art-51/par-14: この項 → 租税特別措置法 附則第五十一条第十四項 (Supplementary Provisions, Article 51, paragraph (14)), suppl-4291-4/art-51/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14
- suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- suppl-4291-4/art-51/par-16: 農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）第二条 → e-Gov law 501AC0000000012, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4291-4/art-51/par-16: 農業経営基盤強化促進法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4291-4/art-51/par-16: 第八十四条第九項 → 租税特別措置法 附則第八十四条第九項 (Supplementary Provisions, Article 84, paragraph (9)), suppl-4291-4/art-84/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
- suppl-4291-4/art-51/par-16: 附則第六十九条第九項 → 租税特別措置法 附則第六十九条第九項 (Supplementary Provisions, Article 69, paragraph (9)), suppl-4291-4/art-69/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
- suppl-4291-4/art-51/par-16: この項 → 租税特別措置法 附則第五十一条第十六項 (Supplementary Provisions, Article 51, paragraph (16)), suppl-4291-4/art-51/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16
- suppl-4291-4/art-51/par-17: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35
- suppl-4291-4/art-51/par-17: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の五 (Article 37-5), art-37-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5
- suppl-4291-4/art-51/par-17: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の六 (Article 37-6), art-37-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6
- suppl-4291-4/art-51/par-17: 同法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3
- suppl-4291-4/art-51/par-17: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- suppl-4291-4/art-51/par-17: 同法第三十七条の六第一項第一号 → 租税特別措置法 第三十七条の六第一項第一号 (Article 37-6, paragraph (1), item (i)), art-37-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-1
- suppl-4291-4/art-51/par-17: 租税特別措置法第三十一条の二 → 租税特別措置法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2
- suppl-4291-4/art-51/par-17: 第三十七条 → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37
- suppl-4291-4/art-51/par-17: 同法第三十六条の二第一項 → 租税特別措置法 第三十六条の二第一項 (Article 36-2, paragraph (1)), art-36-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1
- suppl-4291-4/art-51/par-17: 同法第三十七条の五第一項 → 租税特別措置法 第三十七条の五第一項 (Article 37-5, paragraph (1)), art-37-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-1
- suppl-4291-4/art-51/par-17: 前項 → 租税特別措置法 附則第五十一条第十六項 (Supplementary Provisions, Article 51, paragraph (16)), suppl-4291-4/art-51/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16
- suppl-4291-4/art-51/par-17: 同項第三号 → 租税特別措置法 第三十七条の六第一項第二号 (Article 37-6, paragraph (1), item (ii)), art-37-6/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-2
- suppl-4291-4/art-51/par-17: 第三十一条の三 → 租税特別措置法 第三十一条の三 (Article 31-3), art-31-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3 · https://japanlaw.org/l/332AC0000000026/art-31-3
- suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-34 · https://japanlaw.org/l/332AC0000000026/art-34
- suppl-4291-4/art-51/par-17: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2
- suppl-4291-4/art-51/par-17: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-4291-4/art-51/par-17: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5
- suppl-4291-4/art-51/par-17: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- suppl-4291-4/art-51/par-17: 同法第三十一条の二第四項 → 租税特別措置法 第三十一条の二第四項 (Article 31-2, paragraph (4)), art-31-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-4
- suppl-4291-4/art-51/par-17: 同法第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
- suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2 · https://japanlaw.org/l/332AC0000000026/art-35-2
- suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2
- suppl-4291-4/art-51/par-17: 同法第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- suppl-4291-4/art-51/par-17: 同法第三十五条第二項第一号 → 租税特別措置法 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-2/item-1
- suppl-4291-4/art-51/par-17: 同法第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- suppl-4291-4/art-51/par-18: 漁船法（昭和二十五年法律第百七十八号）第二十七条 → e-Gov law 325AC1000000178, 第二十七条 (Article 27), art-27 — not held in this collection
- suppl-4291-4/art-51/par-18: この項 → 租税特別措置法 附則第五十一条第十八項 (Supplementary Provisions, Article 51, paragraph (18)), suppl-4291-4/art-51/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18
- suppl-4291-4/art-51/par-19: 新租税特別措置法第三十七条の五第一項 → 租税特別措置法 第三十七条の五第一項 (Article 37-5, paragraph (1)), art-37-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-1
- suppl-4291-4/art-51/par-19: この項 → 租税特別措置法 附則第五十一条第十九項 (Supplementary Provisions, Article 51, paragraph (19)), suppl-4291-4/art-51/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19
- suppl-4291-4/art-51/par-19: 新租税特別措置法第三十七条の五第二項 → 租税特別措置法 第三十七条の五第二項 (Article 37-5, paragraph (2)), art-37-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-2
- suppl-4291-4/art-51/par-19: 新租税特別措置法第三十七条第八項 → 租税特別措置法 第三十七条第八項 (Article 37, paragraph (8)), art-37/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/art-37/par-8
- suppl-4291-4/art-51/par-19: 同条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- suppl-4291-4/art-52/par-1: 新租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3
- suppl-4291-4/art-52/par-1: 第三号 → 租税特別措置法 第三十七条の十第三項第三号 (Article 37-10, paragraph (3), item (iii)), art-37-10/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-3
- suppl-4291-4/art-52/par-1: 第四号 → 租税特別措置法 第三十七条の十第三項第四号 (Article 37-10, paragraph (3), item (iv)), art-37-10/par-3/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-4
- suppl-4291-4/art-53/par-1: 新租税特別措置法第三十七条の十四の三第三項 → 租税特別措置法 第三十七条の十四の三第三項 (Article 37-14-3, paragraph (3)), art-37-14-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- suppl-4291-4/art-53/par-1: 第五項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- suppl-4291-4/art-53/par-1: 第八項 → 租税特別措置法 第三十七条の十四の三第八項 (Article 37-14-3, paragraph (8)), art-37-14-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-8
- suppl-4291-4/art-53/par-2: 新租税特別措置法第三十七条の十四の三第六項第五号 → 租税特別措置法 第三十七条の十四の三第六項第五号 (Article 37-14-3, paragraph (6), item (v)), art-37-14-3/par-6/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-3/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-5
- suppl-4291-4/art-54/par-1: 第十一項 → 租税特別措置法 第四十条の四第十四項 (Article 40-4, paragraph (14)), art-40-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14
- suppl-4291-4/art-54/par-1: 同条第八項 → 租税特別措置法 第四十条の四第十項 (Article 40-4, paragraph (10)), art-40-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-10
- suppl-4291-4/art-54/par-1: 新租税特別措置法第四十条の四 → 租税特別措置法 第四十条の四 (Article 40-4), art-40-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4 · https://japanlaw.org/l/332AC0000000026/art-40-4
- suppl-4291-4/art-54/par-1: 同条第一項 → 租税特別措置法 第四十条の四第一項 (Article 40-4, paragraph (1)), art-40-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1
- suppl-4291-4/art-54/par-1: 同条第二項第一号 → 租税特別措置法 第四十条の四第二項第一号 (Article 40-4, paragraph (2), item (i)), art-40-4/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-1
- suppl-4291-4/art-54/par-1: 同条第六項 → 租税特別措置法 第四十条の四第六項 (Article 40-4, paragraph (6)), art-40-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-6
- suppl-4291-4/art-54/par-2: 新租税特別措置法第四十条の四第十一項 → 租税特別措置法 第四十条の四第十四項 (Article 40-4, paragraph (14)), art-40-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-14
- suppl-4291-4/art-54/par-3: 第十一項 → 租税特別措置法 第四十条の七第十四項 (Article 40-7, paragraph (14)), art-40-7/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14
- suppl-4291-4/art-54/par-3: 同条第一項 → 租税特別措置法 第四十条の七第一項 (Article 40-7, paragraph (1)), art-40-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1
- suppl-4291-4/art-54/par-3: 新租税特別措置法第四十条の七 → 租税特別措置法 第四十条の七 (Article 40-7), art-40-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7 · https://japanlaw.org/l/332AC0000000026/art-40-7
- suppl-4291-4/art-54/par-3: 同条第八項 → 租税特別措置法 第四十条の七第十項 (Article 40-7, paragraph (10)), art-40-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-10
- suppl-4291-4/art-54/par-3: 同条第六項 → 租税特別措置法 第四十条の七第六項 (Article 40-7, paragraph (6)), art-40-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-6
- suppl-4291-4/art-54/par-4: 新租税特別措置法第四十条の七第十一項 → 租税特別措置法 第四十条の七第十四項 (Article 40-7, paragraph (14)), art-40-7/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-14
- suppl-4291-4/art-55/par-2: 新租税特別措置法第四十一条第二十四項 → 租税特別措置法 第四十一条第三十四項 (Article 41, paragraph (34)), art-41/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-34 · https://japanlaw.org/l/332AC0000000026/art-41/par-34
- suppl-4291-4/art-56/par-2: 新租税特別措置法第四十一条の三の二 → 租税特別措置法 第四十一条の三の二 (Article 41-3-2), art-41-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2 · https://japanlaw.org/l/332AC0000000026/art-41-3-2
- suppl-4291-4/art-56/par-2: 同条第一項 → 租税特別措置法 第四十一条の三の二第一項 (Article 41-3-2, paragraph (1)), art-41-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-3-2/par-1
- suppl-4291-4/art-57/par-1: 新租税特別措置法第四十一条の五 → 租税特別措置法 第四十一条の五 (Article 41-5), art-41-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5 · https://japanlaw.org/l/332AC0000000026/art-41-5
- suppl-4291-4/art-57/par-1: 同条第七項第一号 → 租税特別措置法 第四十一条の五第七項第一号 (Article 41-5, paragraph (7), item (i)), art-41-5/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-1
- suppl-4291-4/art-58/par-1: 新租税特別措置法第四十一条の十七の二第三項 → 租税特別措置法 第四十一条の十七第四項 (Article 41-17, paragraph (4)), art-41-17/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-4
- suppl-4291-4/art-58/par-2: この項 → 租税特別措置法 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4291-4/art-58/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-2
- suppl-4291-4/art-58/par-2: 前項 → 租税特別措置法 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-4291-4/art-58/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-1
- suppl-4291-4/art-59/par-1: 同条第七項 → 租税特別措置法 第四十一条の十九の三第八項 (Article 41-19-3, paragraph (8)), art-41-19-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-8
- suppl-4291-4/art-59/par-1: 同条第三項 → 租税特別措置法 第四十一条の十九の三第二項 (Article 41-19-3, paragraph (2)), art-41-19-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-2
- suppl-4291-4/art-59/par-1: 新租税特別措置法第四十一条の十九の三第十五項 → 租税特別措置法 第四十一条の十九の三第二十五項 (Article 41-19-3, paragraph (25)), art-41-19-3/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-25
- suppl-4291-4/art-60/par-1: 同条第六項第一号 → 租税特別措置法 第四十二条の二第七項第一号 (Article 42-2, paragraph (7), item (i)), art-42-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-1
- suppl-4291-4/art-60/par-1: 新租税特別措置法第四十二条の二第一項 → 租税特別措置法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1
- suppl-4291-4/art-60/par-2: この項 → 租税特別措置法 附則第六十条第二項 (Supplementary Provisions, Article 60, paragraph (2)), suppl-4291-4/art-60/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60/par-2
- suppl-4291-4/art-60/par-2: 新租税特別措置法第四十二条の二第七項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- suppl-4291-4/art-62/par-1: 新租税特別措置法第四十二条の四第八項第六号の二 → 租税特別措置法 第四十二条の四第十九項第八号 (Article 42-4, paragraph (19), item (viii)), art-42-4/par-19/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8
- suppl-4291-4/art-62/par-2: 第四十二条の六第八項 → 租税特別措置法 第四十二条の六第七項 (Article 42-6, paragraph (7)), art-42-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-7
- suppl-4291-4/art-62/par-2: 第四十二条の十一第六項 → 租税特別措置法 第四十二条の十一第六項 (Article 42-11, paragraph (6)), art-42-11/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-6
- suppl-4291-4/art-62/par-2: 第四十二条の十二の二第二項 → 租税特別措置法 第四十二条の十二の二第二項 (Article 42-12-2, paragraph (2)), art-42-12-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-2
- suppl-4291-4/art-62/par-2: 新租税特別措置法第四十二条の四第十項 → 租税特別措置法 第四十二条の四第二十一項 (Article 42-4, paragraph (21)), art-42-4/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-21
- suppl-4291-4/art-62/par-2: 第四十二条の九第五項 → 租税特別措置法 第四十二条の九第四項 (Article 42-9, paragraph (4)), art-42-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-4
- suppl-4291-4/art-62/par-2: 第四十二条の十一の三第五項 → 租税特別措置法 第四十二条の十二第六項 (Article 42-12, paragraph (6)), art-42-12/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-6
- suppl-4291-4/art-62/par-2: 第四十二条の十第六項 → 租税特別措置法 第四十二条の十第五項 (Article 42-10, paragraph (5)), art-42-10/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-5
- suppl-4291-4/art-63/par-1: 新租税特別措置法第四十二条の五 → 租税特別措置法 第四十二条の五 (Article 42-5), art-42-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5 · https://japanlaw.org/l/332AC0000000026/art-42-5
- suppl-4291-4/art-64/par-1: 新租税特別措置法第四十二条の六 → 租税特別措置法 第四十二条の六 (Article 42-6), art-42-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6 · https://japanlaw.org/l/332AC0000000026/art-42-6
- suppl-4291-4/art-64/par-1: 第一項第一号 → 租税特別措置法 第四十二条の六第一項第一号 (Article 42-6, paragraph (1), item (i)), art-42-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-1
- suppl-4291-4/art-64/par-3: 新租税特別措置法第四十二条の六第三項 → 租税特別措置法 第四十二条の六第三項 (Article 42-6, paragraph (3)), art-42-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3
- suppl-4291-4/art-64/par-3: 第四十二条の十二の四第二項 → 租税特別措置法 第四十二条の十二の四第二項 (Article 42-12-4, paragraph (2)), art-42-12-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-2
- suppl-4291-4/art-64/par-3: 第三項 → 租税特別措置法 第四十二条の十二の四第三項 (Article 42-12-4, paragraph (3)), art-42-12-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-3
- suppl-4291-4/art-64/par-3: 前項 → 租税特別措置法 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-4291-4/art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-2
- suppl-4291-4/art-64/par-3: 新租税特別措置法第四十二条の六第二項 → 租税特別措置法 第四十二条の六第二項 (Article 42-6, paragraph (2)), art-42-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-2
- suppl-4291-4/art-64/par-4: 新租税特別措置法第四十二条の六第三項 → 租税特別措置法 第四十二条の六第三項 (Article 42-6, paragraph (3)), art-42-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-3
- suppl-4291-4/art-65/par-1: 第四十二条の十一の二第二項 → 租税特別措置法 第四十二条の十一の二第二項 (Article 42-11-2, paragraph (2)), art-42-11-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-2
- suppl-4291-4/art-65/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4291-4/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-10
- suppl-4291-4/art-65/par-1: 第四十二条の十一の三第二項 → 租税特別措置法 第四十二条の十二第二項 (Article 42-12, paragraph (2)), art-42-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-2
- suppl-4291-4/art-65/par-1: 租税特別措置法第四十二条の十一の二第六項 → 租税特別措置法 第四十二条の十一の二第六項 (Article 42-11-2, paragraph (6)), art-42-11-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-6
- suppl-4291-4/art-67/par-1: 新租税特別措置法第四十三条第一項 → 租税特別措置法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/art-43/par-1
- suppl-4291-4/art-67/par-2: 新租税特別措置法第四十三条の三 → 租税特別措置法 第四十三条の二 (Article 43-2), art-43-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2 · https://japanlaw.org/l/332AC0000000026/art-43-2
- suppl-4291-4/art-67/par-3: 新租税特別措置法第五十三条第一項 → 租税特別措置法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/art-53/par-1
- suppl-4291-4/art-67/par-3: この項 → 租税特別措置法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-4291-4/art-67/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3
- suppl-4291-4/art-67/par-3: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-67/par-3: 次項 → 租税特別措置法 附則第六十七条第四項 (Supplementary Provisions, Article 67, paragraph (4)), suppl-4291-4/art-67/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-4
- suppl-4291-4/art-67/par-3/item-1: 同条 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2
- suppl-4291-4/art-67/par-3/item-1: この項 → 租税特別措置法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-4291-4/art-67/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3
- suppl-4291-4/art-67/par-3/item-1: 新租税特別措置法第五十二条の二第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1
- suppl-4291-4/art-67/par-3/item-1: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-67/par-3/item-1: 第三項 → 租税特別措置法 第五十二条の二第三項 (Article 52-2, paragraph (3)), art-52-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-3
- suppl-4291-4/art-67/par-3/item-1: 次項 → 租税特別措置法 附則第六十七条第四項 (Supplementary Provisions, Article 67, paragraph (4)), suppl-4291-4/art-67/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-4
- suppl-4291-4/art-67/par-3/item-2: 同条 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2
- suppl-4291-4/art-67/par-3/item-2: 新租税特別措置法第五十二条の二第四項 → 租税特別措置法 第五十二条の二第四項 (Article 52-2, paragraph (4)), art-52-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-4
- suppl-4291-4/art-67/par-3/item-2: 第四号 → 租税特別措置法 附則第六十七条第三項第四号 (Supplementary Provisions, Article 67, paragraph (3), item (iv)), suppl-4291-4/art-67/par-3/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-4
- suppl-4291-4/art-67/par-3/item-2: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-67/par-3/item-2: 次項 → 租税特別措置法 附則第六十七条第四項 (Supplementary Provisions, Article 67, paragraph (4)), suppl-4291-4/art-67/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-4
- suppl-4291-4/art-67/par-3/item-3: 新租税特別措置法第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2
- suppl-4291-4/art-67/par-3/item-3: 同条 → 租税特別措置法 第五十二条の三 (Article 52-3), art-52-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3 · https://japanlaw.org/l/332AC0000000026/art-52-3
- suppl-4291-4/art-67/par-3/item-3: 第一号 → 租税特別措置法 附則第六十七条第三項第一号 (Supplementary Provisions, Article 67, paragraph (3), item (i)), suppl-4291-4/art-67/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-1
- suppl-4291-4/art-67/par-3/item-3: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-67/par-3/item-3: 第九項 → 租税特別措置法 第五十二条の三第九項 (Article 52-3, paragraph (9)), art-52-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-9
- suppl-4291-4/art-67/par-3/item-3: 第十二項 → 租税特別措置法 第五十二条の三第十二項 (Article 52-3, paragraph (12)), art-52-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-12
- suppl-4291-4/art-67/par-3/item-3: 新租税特別措置法第五十二条の三第二項 → 租税特別措置法 第五十二条の三第二項 (Article 52-3, paragraph (2)), art-52-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2
- suppl-4291-4/art-67/par-3/item-4: 新租税特別措置法第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2
- suppl-4291-4/art-67/par-3/item-4: 同条 → 租税特別措置法 第五十二条の三 (Article 52-3), art-52-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3 · https://japanlaw.org/l/332AC0000000026/art-52-3
- suppl-4291-4/art-67/par-3/item-4: 第二号 → 租税特別措置法 附則第六十七条第三項第二号 (Supplementary Provisions, Article 67, paragraph (3), item (ii)), suppl-4291-4/art-67/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2
- suppl-4291-4/art-67/par-3/item-4: 新租税特別措置法第五十二条の三第三項 → 租税特別措置法 第五十二条の三第三項 (Article 52-3, paragraph (3)), art-52-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-3
- suppl-4291-4/art-67/par-3/item-4: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-67/par-4: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- suppl-4291-4/art-67/par-4: 同項第一号 → 租税特別措置法 附則第六十七条第三項第一号 (Supplementary Provisions, Article 67, paragraph (3), item (i)), suppl-4291-4/art-67/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-1
- suppl-4291-4/art-67/par-4: 前項 → 租税特別措置法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-4291-4/art-67/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3
- suppl-4291-4/art-67/par-4: 前項第二号 → 租税特別措置法 附則第六十七条第三項第二号 (Supplementary Provisions, Article 67, paragraph (3), item (ii)), suppl-4291-4/art-67/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2
- suppl-4291-4/art-67/par-4: 第四号 → 租税特別措置法 附則第六十七条第三項第四号 (Supplementary Provisions, Article 67, paragraph (3), item (iv)), suppl-4291-4/art-67/par-3/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-4
- suppl-4291-4/art-67/par-4: 第三号 → 租税特別措置法 附則第六十七条第三項第三号 (Supplementary Provisions, Article 67, paragraph (3), item (iii)), suppl-4291-4/art-67/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-3
- suppl-4291-4/art-67/par-4: 新租税特別措置法第五十二条の二第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1
- suppl-4291-4/art-67/par-4: 新租税特別措置法第五十二条の三第二項 → 租税特別措置法 第五十二条の三第二項 (Article 52-3, paragraph (2)), art-52-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-52-3/par-2
- suppl-4291-4/art-67/par-5: 同条第二項 → 租税特別措置法 第四十三条の二第二項 (Article 43-2, paragraph (2)), art-43-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2
- suppl-4291-4/art-67/par-5: 新租税特別措置法第四十三条の三 → 租税特別措置法 第四十三条の二 (Article 43-2), art-43-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2 · https://japanlaw.org/l/332AC0000000026/art-43-2
- suppl-4291-4/art-67/par-6: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4291-4/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
- suppl-4291-4/art-67/par-7: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-67/par-7: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十二条第八項 → 租税特別措置法 附則第八十二条第八項 (Supplementary Provisions, Article 82, paragraph (8)), suppl-4291-4/art-82/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-8
- suppl-4291-4/art-67/par-8: 新租税特別措置法第四十七条の二 → 租税特別措置法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/special-taxation-measures-act/art-47 · https://japanlaw.org/l/332AC0000000026/art-47
- suppl-4291-4/art-67/par-8: 同条第一項 → 租税特別措置法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/art-47/par-1
- suppl-4291-4/art-67/par-8: 第三項第二号 → 租税特別措置法 第四十七条第三項第二号 (Article 47, paragraph (3), item (ii)), art-47/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-47/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-47/par-3/item-2
- suppl-4291-4/art-67/par-9: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-67/par-9: この項 → 租税特別措置法 附則第六十七条第九項 (Supplementary Provisions, Article 67, paragraph (9)), suppl-4291-4/art-67/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-9
- suppl-4291-4/art-67/par-9: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十二条第十項 → 租税特別措置法 附則第八十二条第十項 (Supplementary Provisions, Article 82, paragraph (10)), suppl-4291-4/art-82/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-10
- suppl-4291-4/art-67/par-9: 第三項第二号 → 租税特別措置法 附則第六十七条第三項第二号 (Supplementary Provisions, Article 67, paragraph (3), item (ii)), suppl-4291-4/art-67/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2
- suppl-4291-4/art-67/par-9: 同項第三号 → 租税特別措置法 附則第六十七条第三項第三号 (Supplementary Provisions, Article 67, paragraph (3), item (iii)), suppl-4291-4/art-67/par-3/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-3
- suppl-4291-4/art-68/par-1: 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-4291-4/art-68/par-1: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-68/par-1: 法人税法第六十四条の十第四項から第六項まで → 法人税法 第六十四条の十第四項 (Article 64-10, paragraph (4)), art-64-10/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-4
- suppl-4291-4/art-68/par-1: 法人税法第六十四条の十第四項から第六項まで → 法人税法 第六十四条の十第五項 (Article 64-10, paragraph (5)), art-64-10/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-5
- suppl-4291-4/art-68/par-1: 法人税法第六十四条の十第四項から第六項まで → 法人税法 第六十四条の十第六項 (Article 64-10, paragraph (6)), art-64-10/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6
- suppl-4291-4/art-68/par-1: 同法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- suppl-4291-4/art-68/par-1: 附則第八十三条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4291-4/art-83 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83
- suppl-4291-4/art-69/par-1: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4291-4/art-69/par-1: 第六項 → 租税特別措置法 附則第六十九条第六項 (Supplementary Provisions, Article 69, paragraph (6)), suppl-4291-4/art-69/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-6
- suppl-4291-4/art-69/par-1: 第五項 → 租税特別措置法 附則第六十九条第五項 (Supplementary Provisions, Article 69, paragraph (5)), suppl-4291-4/art-69/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-5
- suppl-4291-4/art-69/par-1: 第一項第三号の六 → 租税特別措置法 第六十四条第一項第三号の六 (Article 64, paragraph (1), item (iii-6)), art-64/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6
- suppl-4291-4/art-69/par-1: 新租税特別措置法第六十四条 → 租税特別措置法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64
- suppl-4291-4/art-69/par-2: 第一項第三号の七 → 租税特別措置法 第六十四条第一項第三号の七 (Article 64, paragraph (1), item (iii-7)), art-64/par-1/item-3-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-7
- suppl-4291-4/art-69/par-2: 新租税特別措置法第六十四条 → 租税特別措置法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64
- suppl-4291-4/art-69/par-3: 新租税特別措置法第六十四条の二第十一項 → 租税特別措置法 第六十四条の二第十項 (Article 64-2, paragraph (10)), art-64-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-10
- suppl-4291-4/art-69/par-3: 新租税特別措置法第六十五条第三項 → 租税特別措置法 第六十五条第三項 (Article 65, paragraph (3)), art-65/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-3
- suppl-4291-4/art-69/par-4: 新租税特別措置法第六十四条の二第七項 → 租税特別措置法 第六十四条の二第七項 (Article 64-2, paragraph (7)), art-64-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-7
- suppl-4291-4/art-69/par-4: 新租税特別措置法第六十五条第一項 → 租税特別措置法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1
- suppl-4291-4/art-69/par-4: 同条第一項 → 租税特別措置法 第六十四条の二第一項 (Article 64-2, paragraph (1)), art-64-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-1
- suppl-4291-4/art-69/par-4: 新租税特別措置法第六十五条第三項 → 租税特別措置法 第六十五条第三項 (Article 65, paragraph (3)), art-65/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-3
- suppl-4291-4/art-69/par-4: この項 → 租税特別措置法 附則第六十九条第四項 (Supplementary Provisions, Article 69, paragraph (4)), suppl-4291-4/art-69/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-4
- suppl-4291-4/art-69/par-4: 新租税特別措置法第六十四条の二第十七項 → 租税特別措置法 第六十四条の二第十七項 (Article 64-2, paragraph (17)), art-64-2/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-17
- suppl-4291-4/art-69/par-5: 同条第一項第二十号 → 租税特別措置法 第六十五条の四第一項第二十号 (Article 65-4, paragraph (1), item (xx)), art-65-4/par-1/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-20
- suppl-4291-4/art-69/par-5: 新租税特別措置法第六十五条の四 → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4
- suppl-4291-4/art-69/par-6: 第二項 → 租税特別措置法 第六十五条の四第二項 (Article 65-4, paragraph (2)), art-65-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-2
- suppl-4291-4/art-69/par-6: 第一項第二十一号の二 → 租税特別措置法 第六十五条の四第一項第二十一号の二 (Article 65-4, paragraph (1), item (xxi-2)), art-65-4/par-1/item-21-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-21-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-21-2
- suppl-4291-4/art-69/par-6: 新租税特別措置法第六十五条の四 → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4
- suppl-4291-4/art-69/par-7: この項 → 租税特別措置法 附則第六十九条第七項 (Supplementary Provisions, Article 69, paragraph (7)), suppl-4291-4/art-69/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-7
- suppl-4291-4/art-69/par-7: 新租税特別措置法第六十五条の八第一項 → 租税特別措置法 第六十五条の八第一項 (Article 65-8, paragraph (1)), art-65-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-1
- suppl-4291-4/art-69/par-7: 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 → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
- suppl-4291-4/art-69/par-7: 新租税特別措置法第六十五条の七第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1
- suppl-4291-4/art-69/par-7: 第二項 → 租税特別措置法 第六十五条の八第二項 (Article 65-8, paragraph (2)), art-65-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-2
- suppl-4291-4/art-69/par-7: 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 → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
- suppl-4291-4/art-69/par-7: 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 → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9
- suppl-4291-4/art-69/par-7: 第十一項 → 租税特別措置法 附則第六十九条第十一項 (Supplementary Provisions, Article 69, paragraph (11)), suppl-4291-4/art-69/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11
- suppl-4291-4/art-69/par-9: 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-4291-4/art-69/par-9: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-69/par-9: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第九項 → 租税特別措置法 附則第八十四条第九項 (Supplementary Provisions, Article 84, paragraph (9)), suppl-4291-4/art-84/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
- suppl-4291-4/art-69/par-9: この項 → 租税特別措置法 附則第六十九条第九項 (Supplementary Provisions, Article 69, paragraph (9)), suppl-4291-4/art-69/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
- suppl-4291-4/art-69/par-10: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-69/par-10: 第六十五条の七から第六十五条の十まで → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
- suppl-4291-4/art-69/par-10: 租税特別措置法第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の五の二 (Article 65-5-2), art-65-5-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2
- suppl-4291-4/art-69/par-10: 第六十五条の五の二第一項 → 租税特別措置法 第六十五条の五の二第一項 (Article 65-5-2, paragraph (1)), art-65-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-1
- suppl-4291-4/art-69/par-10: 租税特別措置法第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の五 (Article 65-5), art-65-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5 · https://japanlaw.org/l/332AC0000000026/art-65-5
- suppl-4291-4/art-69/par-10: 前項 → 租税特別措置法 附則第六十九条第九項 (Supplementary Provisions, Article 69, paragraph (9)), suppl-4291-4/art-69/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
- suppl-4291-4/art-69/par-10: 第六十五条の七から第六十五条の十まで → 租税特別措置法 第六十五条の十 (Article 65-10), art-65-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-10 · https://japanlaw.org/l/332AC0000000026/art-65-10
- suppl-4291-4/art-69/par-10: 同法第六十五条の三第一項 → 租税特別措置法 第六十五条の三第一項 (Article 65-3, paragraph (1)), art-65-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1
- suppl-4291-4/art-69/par-10: 同法第六十五条の七第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1
- suppl-4291-4/art-69/par-10: 租税特別措置法第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の三 (Article 65-3), art-65-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3 · https://japanlaw.org/l/332AC0000000026/art-65-3
- suppl-4291-4/art-69/par-10: 第六十五条の七から第六十五条の十まで → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
- suppl-4291-4/art-69/par-10: 第六十五条の七から第六十五条の十まで → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9
- suppl-4291-4/art-69/par-10: 同法第六十五条の四第一項 → 租税特別措置法 第六十五条の四第一項 (Article 65-4, paragraph (1)), art-65-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1
- suppl-4291-4/art-69/par-10: 同法第六十五条の十第一項第一号 → 租税特別措置法 第六十五条の十第一項第一号 (Article 65-10, paragraph (1), item (i)), art-65-10/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-1
- suppl-4291-4/art-69/par-10: 第六十五条の五第一項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1
- suppl-4291-4/art-69/par-10: 租税特別措置法第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4
- suppl-4291-4/art-69/par-10: 同項第三号 → 租税特別措置法 第六十五条の十第一項第二号 (Article 65-10, paragraph (1), item (ii)), art-65-10/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-2
- suppl-4291-4/art-69/par-11: 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-4291-4/art-69/par-11: 法人税法第六十四条の十一第一項 → 法人税法 第六十四条の十一第一項 (Article 64-11, paragraph (1)), art-64-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1
- suppl-4291-4/art-69/par-11: 同法第六十四条の十二第一項 → 法人税法 第六十四条の十二第一項 (Article 64-12, paragraph (1)), art-64-12/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1
- suppl-4291-4/art-69/par-11: 同法第六十四条の十三第一項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1
- suppl-4291-4/art-69/par-11: 同項第一号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1
- suppl-4291-4/art-69/par-11: 附則第八十四条第九項 → 租税特別措置法 附則第八十四条第九項 (Supplementary Provisions, Article 84, paragraph (9)), suppl-4291-4/art-84/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
- suppl-4291-4/art-69/par-11: 第九項 → 租税特別措置法 附則第六十九条第九項 (Supplementary Provisions, Article 69, paragraph (9)), suppl-4291-4/art-69/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
- suppl-4291-4/art-69/par-11: 第十三項 → 租税特別措置法 附則第六十九条第十三項 (Supplementary Provisions, Article 69, paragraph (13)), suppl-4291-4/art-69/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-13
- suppl-4291-4/art-69/par-11: この項 → 租税特別措置法 附則第六十九条第十一項 (Supplementary Provisions, Article 69, paragraph (11)), suppl-4291-4/art-69/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11
- suppl-4291-4/art-69/par-12: 漁船法第二十七条 → e-Gov law 325AC1000000178, 第二十七条 (Article 27), art-27 — not held in this collection
- suppl-4291-4/art-69/par-12: 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-4291-4/art-69/par-12: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-69/par-12: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第八十四条第十一項 → 租税特別措置法 附則第八十四条第十一項 (Supplementary Provisions, Article 84, paragraph (11)), suppl-4291-4/art-84/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-11
- suppl-4291-4/art-69/par-13: 法人税法第六十四条の十一第一項 → 法人税法 第六十四条の十一第一項 (Article 64-11, paragraph (1)), art-64-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1
- suppl-4291-4/art-69/par-13: 同法第六十四条の十二第一項 → 法人税法 第六十四条の十二第一項 (Article 64-12, paragraph (1)), art-64-12/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1
- suppl-4291-4/art-69/par-13: 同法第六十四条の十三第一項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1
- suppl-4291-4/art-69/par-13: 同項第一号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1
- suppl-4291-4/art-69/par-13: 前項 → 租税特別措置法 附則第六十九条第十二項 (Supplementary Provisions, Article 69, paragraph (12)), suppl-4291-4/art-69/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-12
- suppl-4291-4/art-69/par-13: 附則第八十四条第十一項 → 租税特別措置法 附則第八十四条第十一項 (Supplementary Provisions, Article 84, paragraph (11)), suppl-4291-4/art-84/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-11
- suppl-4291-4/art-69/par-13: この項 → 租税特別措置法 附則第六十九条第十三項 (Supplementary Provisions, Article 69, paragraph (13)), suppl-4291-4/art-69/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-13
- suppl-4291-4/art-69/par-14: 新租税特別措置法第六十五条の八第十一項 → 租税特別措置法 第六十五条の八第十項 (Article 65-8, paragraph (10)), art-65-8/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-10
- suppl-4291-4/art-69/par-15: 同条第一項 → 租税特別措置法 第六十五条の八第一項 (Article 65-8, paragraph (1)), art-65-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-1
- suppl-4291-4/art-69/par-15: 新租税特別措置法第六十五条の八第十九項 → 租税特別措置法 第六十五条の八第十九項 (Article 65-8, paragraph (19)), art-65-8/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-19 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-19
- suppl-4291-4/art-69/par-15: 同条第七項 → 租税特別措置法 第六十五条の八第七項 (Article 65-8, paragraph (7)), art-65-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-7
- suppl-4291-4/art-70/par-1: 同条第六項 → 租税特別措置法 第六十六条の六第六項 (Article 66-6, paragraph (6)), art-66-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-6
- suppl-4291-4/art-70/par-1: 同条第八項 → 租税特別措置法 第六十六条の六第十項 (Article 66-6, paragraph (10)), art-66-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-10
- suppl-4291-4/art-70/par-1: 新租税特別措置法第六十六条の六 → 租税特別措置法 第六十六条の六 (Article 66-6), art-66-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6 · https://japanlaw.org/l/332AC0000000026/art-66-6
- suppl-4291-4/art-70/par-1: 同条第一項 → 租税特別措置法 第六十六条の六第一項 (Article 66-6, paragraph (1)), art-66-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1
- suppl-4291-4/art-70/par-1: 同条第二項第一号 → 租税特別措置法 第六十六条の六第二項第一号 (Article 66-6, paragraph (2), item (i)), art-66-6/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-1
- suppl-4291-4/art-70/par-1: 第十一項 → 租税特別措置法 第六十六条の六第十四項 (Article 66-6, paragraph (14)), art-66-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14
- suppl-4291-4/art-70/par-2: 新租税特別措置法第六十六条の六第十一項 → 租税特別措置法 第六十六条の六第十四項 (Article 66-6, paragraph (14)), art-66-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-14
- suppl-4291-4/art-70/par-3: 新租税特別措置法第六十六条の七第一項から第三項まで → 租税特別措置法 第六十六条の七第二項 (Article 66-7, paragraph (2)), art-66-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-2
- suppl-4291-4/art-70/par-3: 新租税特別措置法第六十六条の七第一項から第三項まで → 租税特別措置法 第六十六条の七第一項 (Article 66-7, paragraph (1)), art-66-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-1
- suppl-4291-4/art-70/par-4: 新租税特別措置法第六十六条の七第四項から第七項まで → 租税特別措置法 第六十六条の七第四項 (Article 66-7, paragraph (4)), art-66-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4
- suppl-4291-4/art-70/par-4: 新租税特別措置法第六十六条の七第四項から第七項まで → 租税特別措置法 第六十六条の七第七項 (Article 66-7, paragraph (7)), art-66-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-7
- suppl-4291-4/art-70/par-4: 新租税特別措置法第六十六条の七第四項から第七項まで → 租税特別措置法 第六十六条の七第五項 (Article 66-7, paragraph (5)), art-66-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-5
- suppl-4291-4/art-70/par-4: 新租税特別措置法第六十六条の七第四項から第七項まで → 租税特別措置法 第六十六条の七第六項 (Article 66-7, paragraph (6)), art-66-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-6
- suppl-4291-4/art-70/par-5: 第十一項 → 租税特別措置法 第六十六条の九の二第十四項 (Article 66-9-2, paragraph (14)), art-66-9-2/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14
- suppl-4291-4/art-70/par-5: 同条第一項 → 租税特別措置法 第六十六条の九の二第一項 (Article 66-9-2, paragraph (1)), art-66-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1
- suppl-4291-4/art-70/par-5: 新租税特別措置法第六十六条の九の二 → 租税特別措置法 第六十六条の九の二 (Article 66-9-2), art-66-9-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2
- suppl-4291-4/art-70/par-5: 同条第六項 → 租税特別措置法 第六十六条の九の二第六項 (Article 66-9-2, paragraph (6)), art-66-9-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-6
- suppl-4291-4/art-70/par-5: 同条第八項 → 租税特別措置法 第六十六条の九の二第十項 (Article 66-9-2, paragraph (10)), art-66-9-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-10
- suppl-4291-4/art-70/par-6: 新租税特別措置法第六十六条の九の二第十一項 → 租税特別措置法 第六十六条の九の二第十四項 (Article 66-9-2, paragraph (14)), art-66-9-2/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-14
- suppl-4291-4/art-70/par-7: 新租税特別措置法第六十六条の九の三第一項から第三項まで → 租税特別措置法 第六十六条の九の三第二項 (Article 66-9-3, paragraph (2)), art-66-9-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-2
- suppl-4291-4/art-70/par-7: 新租税特別措置法第六十六条の九の三第一項から第三項まで → 租税特別措置法 第六十六条の九の三第一項 (Article 66-9-3, paragraph (1)), art-66-9-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-1
- suppl-4291-4/art-70/par-8: 新租税特別措置法第六十六条の九の三第四項から第七項まで → 租税特別措置法 第六十六条の九の三第三項 (Article 66-9-3, paragraph (3)), art-66-9-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3
- suppl-4291-4/art-70/par-8: 新租税特別措置法第六十六条の九の三第四項から第七項まで → 租税特別措置法 第六十六条の九の三第六項 (Article 66-9-3, paragraph (6)), art-66-9-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-6
- suppl-4291-4/art-70/par-8: 新租税特別措置法第六十六条の九の三第四項から第七項まで → 租税特別措置法 第六十六条の九の三第四項 (Article 66-9-3, paragraph (4)), art-66-9-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-4
- suppl-4291-4/art-71/par-1: 新租税特別措置法第六十六条の十三第一項 → 租税特別措置法 第六十六条の十二第一項 (Article 66-12, paragraph (1)), art-66-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-1
- suppl-4291-4/art-71/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4291-4/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
- suppl-4291-4/art-71/par-1: 次項 → 租税特別措置法 第六十六条の十二第二項 (Article 66-12, paragraph (2)), art-66-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-12/par-2
- suppl-4291-4/art-72/par-1: 新租税特別措置法第六十七条の十七第七項 → 租税特別措置法 第六十七条の十七第七項 (Article 67-17, paragraph (7)), art-67-17/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-17/par-7 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-7
- suppl-4291-4/art-73/par-1: 新租税特別措置法第六十八条の三第三項 → 租税特別措置法 第六十八条の三第三項 (Article 68-3, paragraph (3)), art-68-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3/par-3
- suppl-4291-4/art-74/par-1: 第二項 → 租税特別措置法 第六十八条の三の四第二項 (Article 68-3-4, paragraph (2)), art-68-3-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-2
- suppl-4291-4/art-74/par-1: 新租税特別措置法第六十八条の三の四第一項 → 租税特別措置法 第六十八条の三の四第一項 (Article 68-3-4, paragraph (1)), art-68-3-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-1
- suppl-4291-4/art-75/par-1: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1
- suppl-4291-4/art-77/par-1: 新租税特別措置法第四十二条の六第一項第一号 → 租税特別措置法 第四十二条の六第一項第一号 (Article 42-6, paragraph (1), item (i)), art-42-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1/item-1
- suppl-4291-4/art-77/par-3: 前項 → 租税特別措置法 附則第七十七条第二項 (Supplementary Provisions, Article 77, paragraph (2)), suppl-4291-4/art-77/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-2
- suppl-4291-4/art-82/par-4: 次項 → 租税特別措置法 附則第八十二条第五項 (Supplementary Provisions, Article 82, paragraph (5)), suppl-4291-4/art-82/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
- suppl-4291-4/art-82/par-4: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-82/par-4: この項 → 租税特別措置法 附則第八十二条第四項 (Supplementary Provisions, Article 82, paragraph (4)), suppl-4291-4/art-82/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4
- suppl-4291-4/art-82/par-4/item-1: 次項 → 租税特別措置法 附則第八十二条第五項 (Supplementary Provisions, Article 82, paragraph (5)), suppl-4291-4/art-82/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
- suppl-4291-4/art-82/par-4/item-1: 第三項 → 租税特別措置法 附則第八十二条第三項 (Supplementary Provisions, Article 82, paragraph (3)), suppl-4291-4/art-82/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-3
- suppl-4291-4/art-82/par-4/item-1: 新租税特別措置法第四十三条の三第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-4291-4/art-82/par-4/item-1: この項 → 租税特別措置法 附則第八十二条第四項 (Supplementary Provisions, Article 82, paragraph (4)), suppl-4291-4/art-82/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4
- suppl-4291-4/art-82/par-4/item-2: 次項 → 租税特別措置法 附則第八十二条第五項 (Supplementary Provisions, Article 82, paragraph (5)), suppl-4291-4/art-82/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
- suppl-4291-4/art-82/par-4/item-2: 第四号 → 租税特別措置法 附則第八十二条第四項第四号 (Supplementary Provisions, Article 82, paragraph (4), item (iv)), suppl-4291-4/art-82/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-4
- suppl-4291-4/art-82/par-4/item-3: 第一号 → 租税特別措置法 附則第八十二条第四項第一号 (Supplementary Provisions, Article 82, paragraph (4), item (i)), suppl-4291-4/art-82/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-1
- suppl-4291-4/art-82/par-4/item-3: 第九項 → 租税特別措置法 附則第八十二条第九項 (Supplementary Provisions, Article 82, paragraph (9)), suppl-4291-4/art-82/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-9
- suppl-4291-4/art-82/par-4/item-4: 第二号 → 租税特別措置法 附則第八十二条第四項第二号 (Supplementary Provisions, Article 82, paragraph (4), item (ii)), suppl-4291-4/art-82/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-2
- suppl-4291-4/art-82/par-5: 同条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31
- suppl-4291-4/art-82/par-5: 前項第二号 → 租税特別措置法 附則第八十二条第四項第二号 (Supplementary Provisions, Article 82, paragraph (4), item (ii)), suppl-4291-4/art-82/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-2
- suppl-4291-4/art-82/par-5: この項 → 租税特別措置法 附則第八十二条第五項 (Supplementary Provisions, Article 82, paragraph (5)), suppl-4291-4/art-82/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
- suppl-4291-4/art-82/par-5: 第三号 → 租税特別措置法 附則第八十二条第四項第三号 (Supplementary Provisions, Article 82, paragraph (4), item (iii)), suppl-4291-4/art-82/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-3
- suppl-4291-4/art-82/par-5: 同項第一号 → 租税特別措置法 附則第八十二条第四項第一号 (Supplementary Provisions, Article 82, paragraph (4), item (i)), suppl-4291-4/art-82/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-1
- suppl-4291-4/art-82/par-5: 第四号 → 租税特別措置法 附則第八十二条第四項第四号 (Supplementary Provisions, Article 82, paragraph (4), item (iv)), suppl-4291-4/art-82/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-4
- suppl-4291-4/art-82/par-5: 前項 → 租税特別措置法 附則第八十二条第四項 (Supplementary Provisions, Article 82, paragraph (4)), suppl-4291-4/art-82/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4
- suppl-4291-4/art-82/par-7: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4291-4/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
- suppl-4291-4/art-82/par-8: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-82/par-8: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十七条第七項 → 租税特別措置法 附則第六十七条第七項 (Supplementary Provisions, Article 67, paragraph (7)), suppl-4291-4/art-67/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-7
- suppl-4291-4/art-82/par-10: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-82/par-10: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十七条第九項 → 租税特別措置法 附則第六十七条第九項 (Supplementary Provisions, Article 67, paragraph (9)), suppl-4291-4/art-67/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-9
- suppl-4291-4/art-82/par-10: この項 → 租税特別措置法 附則第八十二条第十項 (Supplementary Provisions, Article 82, paragraph (10)), suppl-4291-4/art-82/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-10
- suppl-4291-4/art-83/par-1: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-83/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十八条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4291-4/art-68 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68
- suppl-4291-4/art-84/par-1: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4291-4/art-84/par-1: 第五項 → 租税特別措置法 附則第八十四条第五項 (Supplementary Provisions, Article 84, paragraph (5)), suppl-4291-4/art-84/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-5
- suppl-4291-4/art-84/par-1: 第六項 → 租税特別措置法 附則第八十四条第六項 (Supplementary Provisions, Article 84, paragraph (6)), suppl-4291-4/art-84/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-6
- suppl-4291-4/art-84/par-1: 新租税特別措置法第六十四条第一項第三号の六 → 租税特別措置法 第六十四条第一項第三号の六 (Article 64, paragraph (1), item (iii-6)), art-64/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6
- suppl-4291-4/art-84/par-2: 新租税特別措置法第六十四条第一項第三号の七 → 租税特別措置法 第六十四条第一項第三号の七 (Article 64, paragraph (1), item (iii-7)), art-64/par-1/item-3-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-7
- suppl-4291-4/art-84/par-4: この項 → 租税特別措置法 附則第八十四条第四項 (Supplementary Provisions, Article 84, paragraph (4)), suppl-4291-4/art-84/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-4
- suppl-4291-4/art-84/par-5: 新租税特別措置法第六十五条の四第一項第二十号 → 租税特別措置法 第六十五条の四第一項第二十号 (Article 65-4, paragraph (1), item (xx)), art-65-4/par-1/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-20
- suppl-4291-4/art-84/par-6: 第二項 → 租税特別措置法 附則第八十四条第二項 (Supplementary Provisions, Article 84, paragraph (2)), suppl-4291-4/art-84/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-2
- suppl-4291-4/art-84/par-6: 新租税特別措置法第六十五条の四第一項第二十一号の二 → 租税特別措置法 第六十五条の四第一項第二十一号の二 (Article 65-4, paragraph (1), item (xxi-2)), art-65-4/par-1/item-21-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-21-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-21-2
- suppl-4291-4/art-84/par-7: この項 → 租税特別措置法 附則第八十四条第七項 (Supplementary Provisions, Article 84, paragraph (7)), suppl-4291-4/art-84/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-7
- suppl-4291-4/art-84/par-7: 第十一項 → 租税特別措置法 附則第八十四条第十一項 (Supplementary Provisions, Article 84, paragraph (11)), suppl-4291-4/art-84/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-11
- suppl-4291-4/art-84/par-9: 農業経営基盤強化促進法第十五条第一項 → e-Gov law 355AC0000000065, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-4291-4/art-84/par-9: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-84/par-9: この項 → 租税特別措置法 附則第八十四条第九項 (Supplementary Provisions, Article 84, paragraph (9)), suppl-4291-4/art-84/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
- suppl-4291-4/art-84/par-9: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第九項 → 租税特別措置法 附則第六十九条第九項 (Supplementary Provisions, Article 69, paragraph (9)), suppl-4291-4/art-69/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
- suppl-4291-4/art-84/par-10: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-84/par-10: 前項 → 租税特別措置法 附則第八十四条第九項 (Supplementary Provisions, Article 84, paragraph (9)), suppl-4291-4/art-84/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
- suppl-4291-4/art-84/par-11: 漁船法第二十七条 → e-Gov law 325AC1000000178, 第二十七条 (Article 27), art-27 — not held in this collection
- suppl-4291-4/art-84/par-11: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4291-4/art-84/par-11: この条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4291-4/art-84 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84
- suppl-4291-4/art-84/par-11: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第六十九条第十一項 → 租税特別措置法 附則第六十九条第十一項 (Supplementary Provisions, Article 69, paragraph (11)), suppl-4291-4/art-69/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11
- suppl-4291-4/art-84/par-11: 次条 → 租税特別措置法 附則第八十五条 (Supplementary Provisions, Article 85), suppl-4291-4/art-85 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85
- suppl-4291-4/art-85/par-3: 同条第一項 → 租税特別措置法 附則第八十五条第一項 (Supplementary Provisions, Article 85, paragraph (1)), suppl-4291-4/art-85/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-1
- suppl-4291-4/art-85/par-4: 同条第四項 → 租税特別措置法 附則第八十五条第四項 (Supplementary Provisions, Article 85, paragraph (4)), suppl-4291-4/art-85/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-4
- suppl-4291-4/art-85/par-7: 同条第一項 → 租税特別措置法 附則第八十五条第一項 (Supplementary Provisions, Article 85, paragraph (1)), suppl-4291-4/art-85/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-1
- suppl-4291-4/art-85/par-8: 同条第四項 → 租税特別措置法 附則第八十五条第四項 (Supplementary Provisions, Article 85, paragraph (4)), suppl-4291-4/art-85/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-85/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-85/par-4
- suppl-4291-4/art-86/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4291-4/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
- suppl-4291-4/art-88/par-1: 新租税特別措置法第六十九条の六から第六十九条の八まで → 租税特別措置法 第六十九条の六 (Article 69-6), art-69-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6
- suppl-4291-4/art-88/par-1: 新租税特別措置法第六十九条の六から第六十九条の八まで → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8
- suppl-4291-4/art-88/par-1: 新租税特別措置法第六十九条の六から第六十九条の八まで → 租税特別措置法 第六十九条の七 (Article 69-7), art-69-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-7 · https://japanlaw.org/l/332AC0000000026/art-69-7
- suppl-4291-4/art-88/par-2: 相続税法第二十一条の九第三項 → e-Gov law 325AC0000000073, 第二十一条の九第三項 (Article 21-9, paragraph (3)), art-21-9/par-3 — not held in this collection
- suppl-4291-4/art-88/par-2: 相続税法第二十七条第一項 → e-Gov law 325AC0000000073, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- suppl-4291-4/art-88/par-2: 新租税特別措置法第六十九条の六 → 租税特別措置法 第六十九条の六 (Article 69-6), art-69-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6 · https://japanlaw.org/l/332AC0000000026/art-69-6
- suppl-4291-4/art-88/par-2: 第六十九条の八 → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8
- suppl-4291-4/art-88/par-2: 新租税特別措置法第六十九条の六第一項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1
- suppl-4291-4/art-88/par-2: 次項 → 租税特別措置法 附則第八十八条第三項 (Supplementary Provisions, Article 88, paragraph (3)), suppl-4291-4/art-88/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-3
- suppl-4291-4/art-88/par-2: 第七十条の三第一項 → 租税特別措置法 第七十条の三第一項 (Article 70-3, paragraph (1)), art-70-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-1
- suppl-4291-4/art-88/par-2: 租税特別措置法第七十条の二の六第一項 → 租税特別措置法 第七十条の二の六第一項 (Article 70-2-6, paragraph (1)), art-70-2-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-1
- suppl-4291-4/art-88/par-3: 第六十九条の八 → 租税特別措置法 第六十九条の八 (Article 69-8), art-69-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-8 · https://japanlaw.org/l/332AC0000000026/art-69-8
- suppl-4291-4/art-88/par-3: 新租税特別措置法第六十九条の六第一項 → 租税特別措置法 第六十九条の六第一項 (Article 69-6, paragraph (1)), art-69-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-6/par-1
- suppl-4291-4/art-88/par-3: 新租税特別措置法第六十九条の七 → 租税特別措置法 第六十九条の七 (Article 69-7), art-69-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-7 · https://japanlaw.org/l/332AC0000000026/art-69-7
- suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十項 (Article 70-2, paragraph (10)), art-70-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10
- suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十二項 (Article 70-2, paragraph (12)), art-70-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-12
- suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十三項 (Article 70-2, paragraph (13)), art-70-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-13
- suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第九項 (Article 70-2, paragraph (9)), art-70-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-9
- suppl-4291-4/art-88/par-4: 同条第二項第一号 → 租税特別措置法 第七十条の二第二項第一号 (Article 70-2, paragraph (2), item (i)), art-70-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-1
- suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第八項 (Article 70-2, paragraph (8)), art-70-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8
- suppl-4291-4/art-88/par-4: 新租税特別措置法第七十条の二第八項から第十三項まで → 租税特別措置法 第七十条の二第十一項 (Article 70-2, paragraph (11)), art-70-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-11
- suppl-4291-4/art-88/par-4: 同項第五号 → 租税特別措置法 第七十条の二第二項第五号 (Article 70-2, paragraph (2), item (v)), art-70-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5
- suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第十項 (Article 70-2, paragraph (10)), art-70-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-10
- suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第九項 (Article 70-2, paragraph (9)), art-70-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-9
- suppl-4291-4/art-88/par-5: 第八項 → 租税特別措置法 附則第八十八条第八項 (Supplementary Provisions, Article 88, paragraph (8)), suppl-4291-4/art-88/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-8
- suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第八項 (Article 70-2, paragraph (8)), art-70-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8
- suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項から第十一項まで → 租税特別措置法 第七十条の二第十一項 (Article 70-2, paragraph (11)), art-70-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-11
- suppl-4291-4/art-88/par-5: 新租税特別措置法第七十条の二第八項第一号 → 租税特別措置法 第七十条の二第八項第一号 (Article 70-2, paragraph (8), item (i)), art-70-2/par-8/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-8/item-1
- suppl-4291-4/art-88/par-6: 新租税特別措置法第七十条の二の二第七項 → 租税特別措置法 第七十条の二の二第九項 (Article 70-2-2, paragraph (9)), art-70-2-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9
- suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十項 (Article 70-3, paragraph (10)), art-70-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10
- suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
- suppl-4291-4/art-88/par-7: 同項第五号 → 租税特別措置法 第七十条の三第三項第五号 (Article 70-3, paragraph (3), item (v)), art-70-3/par-3/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-5
- suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- suppl-4291-4/art-88/par-7: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
- suppl-4291-4/art-88/par-7: 同条第三項第一号 → 租税特別措置法 第七十条の三第三項第一号 (Article 70-3, paragraph (3), item (i)), art-70-3/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-3/item-1
- suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十項 (Article 70-3, paragraph (10)), art-70-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-10
- suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第八項 (Article 70-3, paragraph (8)), art-70-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-8
- suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第九項 (Article 70-3, paragraph (9)), art-70-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-9
- suppl-4291-4/art-88/par-8: 新租税特別措置法第七十条の三第八項から第十一項まで → 租税特別措置法 第七十条の三第十一項 (Article 70-3, paragraph (11)), art-70-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-3/par-11
- suppl-4291-4/art-88/par-9: 新租税特別措置法第七十条の六の四 → 租税特別措置法 第七十条の六の六 (Article 70-6-6), art-70-6-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6 · https://japanlaw.org/l/332AC0000000026/art-70-6-6
- suppl-4291-4/art-88/par-9: 同条第二項第三号 → 租税特別措置法 第七十条の六の六第二項第三号 (Article 70-6-6, paragraph (2), item (iii)), art-70-6-6/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-2/item-3
- suppl-4291-4/art-88/par-10: 同条第二項第二号 → 租税特別措置法 第七十条の七第二項第二号 (Article 70-7, paragraph (2), item (ii)), art-70-7/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-2
- suppl-4291-4/art-88/par-10: 新租税特別措置法第七十条の七 → 租税特別措置法 第七十条の七 (Article 70-7), art-70-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7 · https://japanlaw.org/l/332AC0000000026/art-70-7
- suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十項 (Article 70-7, paragraph (30)), art-70-7/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30
- suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十四項 (Article 70-7, paragraph (34)), art-70-7/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-34
- suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十三項 (Article 70-7, paragraph (33)), art-70-7/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-33
- suppl-4291-4/art-88/par-11: 新租税特別措置法第七十条の七第二項第三号 → 租税特別措置法 第七十条の七第二項第三号 (Article 70-7, paragraph (2), item (iii)), art-70-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-3
- suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十二項 (Article 70-7, paragraph (32)), art-70-7/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32
- suppl-4291-4/art-88/par-11: 同条第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十一項 (Article 70-7, paragraph (31)), art-70-7/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-31
- suppl-4291-4/art-88/par-11/item-1: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88
- suppl-4291-4/art-88/par-11/item-2: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88
- suppl-4291-4/art-88/par-11/item-3: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88
- suppl-4291-4/art-88/par-11/item-4: 所得税法等の一部を改正する法律（平成二十七年法律第九号）第八条 → e-Gov law 427AC0000000009, 第八条 (Article 8), art-8 — not held in this collection
- suppl-4291-4/art-88/par-11/item-4: この条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4291-4/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88
- suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十項 (Article 70-7, paragraph (30)), art-70-7/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-30 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-30
- suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十四項 (Article 70-7, paragraph (34)), art-70-7/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-34
- suppl-4291-4/art-88/par-12: 前項 → 租税特別措置法 附則第八十八条第十一項 (Supplementary Provisions, Article 88, paragraph (11)), suppl-4291-4/art-88/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11
- suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十三項 (Article 70-7, paragraph (33)), art-70-7/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-33
- suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十二項 (Article 70-7, paragraph (32)), art-70-7/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-32
- suppl-4291-4/art-88/par-12: 新租税特別措置法第七十条の七第三十項から第三十四項まで → 租税特別措置法 第七十条の七第三十一項 (Article 70-7, paragraph (31)), art-70-7/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-31
- suppl-4291-4/art-88/par-12/item-1: 前項第一号 → 租税特別措置法 附則第八十八条第十一項第一号 (Supplementary Provisions, Article 88, paragraph (11), item (i)), suppl-4291-4/art-88/par-11/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-1
- suppl-4291-4/art-88/par-12/item-2: 前項第二号 → 租税特別措置法 附則第八十八条第十一項第二号 (Supplementary Provisions, Article 88, paragraph (11), item (ii)), suppl-4291-4/art-88/par-11/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-2
- suppl-4291-4/art-88/par-12/item-3: 前項第三号 → 租税特別措置法 附則第八十八条第十一項第三号 (Supplementary Provisions, Article 88, paragraph (11), item (iii)), suppl-4291-4/art-88/par-11/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-3
- suppl-4291-4/art-88/par-12/item-4: 前項第四号 → 租税特別措置法 附則第八十八条第十一項第四号 (Supplementary Provisions, Article 88, paragraph (11), item (iv)), suppl-4291-4/art-88/par-11/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-4
- suppl-4291-4/art-88/par-12/item-5: 前項第五号 → 租税特別措置法 附則第八十八条第十一項第五号 (Supplementary Provisions, Article 88, paragraph (11), item (v)), suppl-4291-4/art-88/par-11/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-11/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-11/item-5
- suppl-4291-4/art-88/par-13: 新租税特別措置法第七十条の七の二 → 租税特別措置法 第七十条の七の二 (Article 70-7-2), art-70-7-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2
- suppl-4291-4/art-88/par-13: 同条第二項第二号 → 租税特別措置法 第七十条の七の二第二項第二号 (Article 70-7-2, paragraph (2), item (ii)), art-70-7-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-2
- suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
- suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
- suppl-4291-4/art-88/par-14: 新租税特別措置法第七十条の七の二第二項第三号 → 租税特別措置法 第七十条の七の二第二項第三号 (Article 70-7-2, paragraph (2), item (iii)), art-70-7-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-3
- suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33
- suppl-4291-4/art-88/par-14: 同条第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34
- suppl-4291-4/art-88/par-14: 第三十九項 → 租税特別措置法 第七十条の七の二第三十九項 (Article 70-7-2, paragraph (39)), art-70-7-2/par-39 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-39
- suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
- suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
- suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33
- suppl-4291-4/art-88/par-15: 新租税特別措置法第七十条の七の二第三十一項から第三十四項まで → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34
- suppl-4291-4/art-88/par-15: 第三十九項 → 租税特別措置法 第七十条の七の二第三十九項 (Article 70-7-2, paragraph (39)), art-70-7-2/par-39 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-39 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-39
- suppl-4291-4/art-88/par-15: 前項 → 租税特別措置法 附則第八十八条第十四項 (Supplementary Provisions, Article 88, paragraph (14)), suppl-4291-4/art-88/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14
- suppl-4291-4/art-88/par-15/item-1: 前項第一号 → 租税特別措置法 附則第八十八条第十四項第一号 (Supplementary Provisions, Article 88, paragraph (14), item (i)), suppl-4291-4/art-88/par-14/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-1
- suppl-4291-4/art-88/par-15/item-2: 前項第二号 → 租税特別措置法 附則第八十八条第十四項第二号 (Supplementary Provisions, Article 88, paragraph (14), item (ii)), suppl-4291-4/art-88/par-14/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-2
- suppl-4291-4/art-88/par-15/item-3: 前項第三号 → 租税特別措置法 附則第八十八条第十四項第三号 (Supplementary Provisions, Article 88, paragraph (14), item (iii)), suppl-4291-4/art-88/par-14/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-3
- suppl-4291-4/art-88/par-15/item-4: 前項第四号 → 租税特別措置法 附則第八十八条第十四項第四号 (Supplementary Provisions, Article 88, paragraph (14), item (iv)), suppl-4291-4/art-88/par-14/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-4
- suppl-4291-4/art-88/par-15/item-5: 前項第五号 → 租税特別措置法 附則第八十八条第十四項第五号 (Supplementary Provisions, Article 88, paragraph (14), item (v)), suppl-4291-4/art-88/par-14/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-14/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-14/item-5
- suppl-4291-4/art-88/par-16: 同条第一項 → 租税特別措置法 第七十条の七の三第一項 (Article 70-7-3, paragraph (1)), art-70-7-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-3/par-1
- suppl-4291-4/art-88/par-16: 新租税特別措置法第七十条の七の四 → 租税特別措置法 第七十条の七の四 (Article 70-7-4), art-70-7-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-4
- suppl-4291-4/art-88/par-16: 新租税特別措置法第七十条の七の三 → 租税特別措置法 第七十条の七の三 (Article 70-7-3), art-70-7-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-3
- suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の二第三十一項 → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
- suppl-4291-4/art-88/par-17: 第三十二項 → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
- suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の四第二項第三号 → 租税特別措置法 第七十条の七の四第二項第三号 (Article 70-7-4, paragraph (2), item (iii)), art-70-7-4/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-3
- suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の二第三十三項 → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33
- suppl-4291-4/art-88/par-17: 新租税特別措置法第七十条の七の四第十七項 → 租税特別措置法 第七十条の七の四第十七項 (Article 70-7-4, paragraph (17)), art-70-7-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-17
- suppl-4291-4/art-88/par-17: 第三十四項 → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34
- suppl-4291-4/art-88/par-17: 同条第十六項 → 租税特別措置法 第七十条の七の四第十六項 (Article 70-7-4, paragraph (16)), art-70-7-4/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16
- suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の二第三十一項 → 租税特別措置法 第七十条の七の二第三十一項 (Article 70-7-2, paragraph (31)), art-70-7-2/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-31 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-31
- suppl-4291-4/art-88/par-18: 第三十二項 → 租税特別措置法 第七十条の七の二第三十二項 (Article 70-7-2, paragraph (32)), art-70-7-2/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-32 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-32
- suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の二第三十三項 → 租税特別措置法 第七十条の七の二第三十三項 (Article 70-7-2, paragraph (33)), art-70-7-2/par-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-33 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-33
- suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の四第十七項 → 租税特別措置法 第七十条の七の四第十七項 (Article 70-7-4, paragraph (17)), art-70-7-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-17
- suppl-4291-4/art-88/par-18: 第三十四項 → 租税特別措置法 第七十条の七の二第三十四項 (Article 70-7-2, paragraph (34)), art-70-7-2/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-34
- suppl-4291-4/art-88/par-18: 前項 → 租税特別措置法 附則第八十八条第十七項 (Supplementary Provisions, Article 88, paragraph (17)), suppl-4291-4/art-88/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17
- suppl-4291-4/art-88/par-18: 新租税特別措置法第七十条の七の四第十六項 → 租税特別措置法 第七十条の七の四第十六項 (Article 70-7-4, paragraph (16)), art-70-7-4/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-16
- suppl-4291-4/art-88/par-18/item-1: 前項第一号 → 租税特別措置法 附則第八十八条第十七項第一号 (Supplementary Provisions, Article 88, paragraph (17), item (i)), suppl-4291-4/art-88/par-17/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-1
- suppl-4291-4/art-88/par-18/item-2: 前項第二号 → 租税特別措置法 附則第八十八条第十七項第二号 (Supplementary Provisions, Article 88, paragraph (17), item (ii)), suppl-4291-4/art-88/par-17/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-2
- suppl-4291-4/art-88/par-18/item-3: 前項第三号 → 租税特別措置法 附則第八十八条第十七項第三号 (Supplementary Provisions, Article 88, paragraph (17), item (iii)), suppl-4291-4/art-88/par-17/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-3
- suppl-4291-4/art-88/par-18/item-4: 前項第四号 → 租税特別措置法 附則第八十八条第十七項第四号 (Supplementary Provisions, Article 88, paragraph (17), item (iv)), suppl-4291-4/art-88/par-17/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-4
- suppl-4291-4/art-88/par-18/item-5: 前項第五号 → 租税特別措置法 附則第八十八条第十七項第五号 (Supplementary Provisions, Article 88, paragraph (17), item (v)), suppl-4291-4/art-88/par-17/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-88/par-17/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-88/par-17/item-5
- suppl-4291-4/art-88/par-19: 新租税特別措置法第七十条の七の十第一項 → 租税特別措置法 第七十条の七の十四第一項 (Article 70-7-14, paragraph (1)), art-70-7-14/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-14/par-1
- suppl-4291-4/art-88/par-19: 新租税特別措置法第七十条の七の十 → 租税特別措置法 第七十条の七の十四 (Article 70-7-14), art-70-7-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-14 · https://japanlaw.org/l/332AC0000000026/art-70-7-14
- suppl-4291-4/art-88/par-19: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4291-4/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-15
- suppl-4291-4/art-89/par-1: 新租税特別措置法第七十七条 → 租税特別措置法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/special-taxation-measures-act/art-77 · https://japanlaw.org/l/332AC0000000026/art-77
- suppl-4291-4/art-89/par-3: 新租税特別措置法第八十四条の四 → 租税特別措置法 第八十四条の四 (Article 84-4), art-84-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4 · https://japanlaw.org/l/332AC0000000026/art-84-4
- suppl-4291-4/art-89/par-3: この条 → 租税特別措置法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-4291-4/art-89 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89
- suppl-4291-4/art-89/par-3: 同条第一項 → 租税特別措置法 第八十四条の四第一項 (Article 84-4, paragraph (1)), art-84-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1
- suppl-4291-4/art-89/par-3: 新租税特別措置法第八十四条の四第二項 → 租税特別措置法 第八十四条の四第二項 (Article 84-4, paragraph (2)), art-84-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2
- suppl-4291-4/art-89/par-4: 新租税特別措置法第八十四条の四 → 租税特別措置法 第八十四条の四 (Article 84-4), art-84-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4 · https://japanlaw.org/l/332AC0000000026/art-84-4
- suppl-4291-4/art-89/par-4: 第六項 → 租税特別措置法 附則第八十九条第六項 (Supplementary Provisions, Article 89, paragraph (6)), suppl-4291-4/art-89/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-89/par-6
- suppl-4291-4/art-89/par-4: 同条第一項 → 租税特別措置法 第八十四条の四第一項 (Article 84-4, paragraph (1)), art-84-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-1
- suppl-4291-4/art-89/par-4: 同条第二項 → 租税特別措置法 第八十四条の四第二項 (Article 84-4, paragraph (2)), art-84-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-4/par-2
- suppl-4291-4/art-89/par-5: 新租税特別措置法第八十四条の五 → 租税特別措置法 第八十四条の五 (Article 84-5), art-84-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5 · https://japanlaw.org/l/332AC0000000026/art-84-5
- suppl-4291-4/art-89/par-5: 同条第一項 → 租税特別措置法 第八十四条の五第一項 (Article 84-5, paragraph (1)), art-84-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1
- suppl-4291-4/art-89/par-5: 同条第二項 → 租税特別措置法 第八十四条の五第二項 (Article 84-5, paragraph (2)), art-84-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-2
- suppl-4291-4/art-89/par-6: 新租税特別措置法第八十四条の五 → 租税特別措置法 第八十四条の五 (Article 84-5), art-84-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5 · https://japanlaw.org/l/332AC0000000026/art-84-5
- suppl-4291-4/art-89/par-6: 同条第一項 → 租税特別措置法 第八十四条の五第一項 (Article 84-5, paragraph (1)), art-84-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-1
- suppl-4291-4/art-89/par-6: 同条第二項 → 租税特別措置法 第八十四条の五第二項 (Article 84-5, paragraph (2)), art-84-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-84-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-84-5/par-2
- suppl-4291-4/art-90/par-1: 消費税法第十九条第一項 → e-Gov law 363AC0000000108, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- suppl-4291-4/art-90/par-1: 同条第二項 → e-Gov law 363AC0000000108, 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — not held in this collection
- suppl-4291-4/art-90/par-1: 第四項 → e-Gov law 363AC0000000108, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection
- suppl-4291-4/art-90/par-1: 新租税特別措置法第八十六条の五 → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5
- suppl-4291-4/art-90/par-1: この条 → 租税特別措置法 附則第九十条 (Supplementary Provisions, Article 90), suppl-4291-4/art-90 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
- suppl-4291-4/art-90/par-1: 同条第一項 → 租税特別措置法 第八十六条の五第一項 (Article 86-5, paragraph (1)), art-86-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-1
- suppl-4291-4/art-90/par-2: 消費税法第九条第四項 → e-Gov law 363AC0000000108, 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — not held in this collection
- suppl-4291-4/art-90/par-2: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-2: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第九十条第二項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4291-4/art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-2
- suppl-4291-4/art-90/par-2: 新租税特別措置法第八十六条の五 → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5
- suppl-4291-4/art-90/par-2: この条 → 租税特別措置法 附則第九十条 (Supplementary Provisions, Article 90), suppl-4291-4/art-90 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90
- suppl-4291-4/art-90/par-2: 前項 → 租税特別措置法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-4291-4/art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-1
- suppl-4291-4/art-90/par-2: 新租税特別措置法第八十六条の五第一項 → 租税特別措置法 第八十六条の五第一項 (Article 86-5, paragraph (1)), art-86-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-1
- suppl-4291-4/art-90/par-3: 消費税法第二条第一項第四号 → e-Gov law 363AC0000000108, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- suppl-4291-4/art-90/par-3: 前二項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4291-4/art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-2
- suppl-4291-4/art-90/par-3: 新租税特別措置法第八十六条の五 → 租税特別措置法 第八十六条の五 (Article 86-5), art-86-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5 · https://japanlaw.org/l/332AC0000000026/art-86-5
- suppl-4291-4/art-90/par-3: 前二項 → 租税特別措置法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-4291-4/art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-1
- suppl-4291-4/art-90/par-3: この項 → 租税特別措置法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-4291-4/art-90/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3
- suppl-4291-4/art-90/par-3/item-1: 消費税法第九条第四項 → e-Gov law 363AC0000000108, 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — not held in this collection
- suppl-4291-4/art-90/par-3/item-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-1: 新租税特別措置法第八十六条の五第二項 → 租税特別措置法 第八十六条の五第二項 (Article 86-5, paragraph (2)), art-86-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-2
- suppl-4291-4/art-90/par-3/item-2: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-2: 新租税特別措置法第八十六条の五第四項 → 租税特別措置法 第八十六条の五第四項 (Article 86-5, paragraph (4)), art-86-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4
- suppl-4291-4/art-90/par-3/item-3: 新租税特別措置法第八十六条の五第五項 → 租税特別措置法 第八十六条の五第五項 (Article 86-5, paragraph (5)), art-86-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-5
- suppl-4291-4/art-90/par-3/item-3/sub-1: 消費税法第十二条の四第一項 → e-Gov law 363AC0000000108, 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — not held in this collection
- suppl-4291-4/art-90/par-3/item-3/sub-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-3/sub-1: 第五号 → 租税特別措置法 附則第九十条第三項第五号 (Supplementary Provisions, Article 90, paragraph (3), item (v)), suppl-4291-4/art-90/par-3/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-3/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-5
- suppl-4291-4/art-90/par-3/item-3/sub-2: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-4: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-4: 新租税特別措置法第八十六条の五第六項 → 租税特別措置法 第八十六条の五第七項 (Article 86-5, paragraph (7)), art-86-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-7
- suppl-4291-4/art-90/par-3/item-5: 新租税特別措置法第八十六条の五第七項 → 租税特別措置法 第八十六条の五第八項 (Article 86-5, paragraph (8)), art-86-5/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-8 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-8
- suppl-4291-4/art-90/par-3/item-5/sub-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-5/sub-2: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-6: 消費税法第三十七条第一項 → e-Gov law 363AC0000000108, 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — not held in this collection
- suppl-4291-4/art-90/par-3/item-6: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- suppl-4291-4/art-90/par-3/item-6: 新租税特別措置法第八十六条の五第九項 → 租税特別措置法 第八十六条の五第十一項 (Article 86-5, paragraph (11)), art-86-5/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-11
- suppl-4291-4/art-91/par-2: 同条第一号 → 租税特別措置法 第八十七条の二第一項第一号 (Article 87-2, paragraph (1), item (i)), art-87-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-1
- suppl-4291-4/art-91/par-2: 同条第二号 → 租税特別措置法 第八十七条の二第一項第二号 (Article 87-2, paragraph (1), item (ii)), art-87-2/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-87-2/par-1/item-2
- suppl-4291-4/art-91/par-2: 新租税特別措置法第八十七条の二 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2
- suppl-4291-4/art-91/par-3: 所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「所得税法等改正法」という。）第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4291-4/art-91/par-3: 所得税法等改正法第十八条 → e-Gov law 430AC0000000007, 第十八条 (Article 18), art-18 — not held in this collection
- suppl-4291-4/art-91/par-3: 所得税法等の一部を改正する法律（令和三年法律第十一号）第十三条 → e-Gov law 503AC0000000011, 第十三条 (Article 13), art-13 — not held in this collection
- suppl-4291-4/art-91/par-3: 第八十七条第一項 → 租税特別措置法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/art-87/par-1
- suppl-4291-4/art-91/par-3: 同条第二項 → 租税特別措置法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/art-87/par-2
- suppl-4291-4/art-91/par-3: 次条 → 租税特別措置法 第八十七条の二 (Article 87-2), art-87-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-2 · https://japanlaw.org/l/332AC0000000026/art-87-2
- suppl-4291-4/art-91/par-3: 新租税特別措置法第八十七条の三第一項 → 租税特別措置法 第八十七条の三第一項 (Article 87-3, paragraph (1)), art-87-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-3/par-1
- suppl-4291-4/art-91/par-3: この項 → 租税特別措置法 附則第九十一条第三項 (Supplementary Provisions, Article 91, paragraph (3)), suppl-4291-4/art-91/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-3
- suppl-4291-4/art-91/par-3: 前項 → 租税特別措置法 附則第九十一条第二項 (Supplementary Provisions, Article 91, paragraph (2)), suppl-4291-4/art-91/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-91/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-91/par-2
- suppl-4291-4/art-92/par-1: 同条第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8
- suppl-4291-4/art-92/par-1: 新租税特別措置法第八十七条の六第一項 → 租税特別措置法 第八十七条の六第一項 (Article 87-6, paragraph (1)), art-87-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-1
- suppl-4291-4/art-92/par-2: 第三項 → 租税特別措置法 第八十七条の六第三項 (Article 87-6, paragraph (3)), art-87-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-3
- suppl-4291-4/art-92/par-2: 第十二項 → 租税特別措置法 第八十七条の六第十三項 (Article 87-6, paragraph (13)), art-87-6/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-13
- suppl-4291-4/art-92/par-2: 新租税特別措置法第八十七条の六第十一項 → 租税特別措置法 第八十七条の六第十二項 (Article 87-6, paragraph (12)), art-87-6/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-12
- suppl-4291-4/art-92/par-2: 第一項 → 租税特別措置法 第八十七条の六第一項 (Article 87-6, paragraph (1)), art-87-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-1
- suppl-4291-4/art-92/par-2: 第五項 → 租税特別措置法 第八十七条の六第五項 (Article 87-6, paragraph (5)), art-87-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-5
- suppl-4291-4/art-92/par-3: 新租税特別措置法第八十七条の六第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8
- suppl-4291-4/art-92/par-4: 前項 → 租税特別措置法 附則第九十二条第三項 (Supplementary Provisions, Article 92, paragraph (3)), suppl-4291-4/art-92/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-92/par-3
- suppl-4291-4/art-92/par-4: 新租税特別措置法第八十七条の六第七項 → 租税特別措置法 第八十七条の六第八項 (Article 87-6, paragraph (8)), art-87-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-8
- suppl-4291-4/art-93/par-1: 租税特別措置法第九十条の十第一項 → 租税特別措置法 第九十条の十第一項 (Article 90-10, paragraph (1)), art-90-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-1
- suppl-4291-4/art-93/par-1: 第五項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
- suppl-4291-4/art-93/par-2: 道路運送車両法（昭和二十六年法律第百八十五号）第三条 → e-Gov law 326AC0000000185, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4291-4/art-93/par-2: 道路運送車両法第六十条第一項 → e-Gov law 326AC0000000185, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection
- suppl-4291-4/art-93/par-2: 第七十一条第四項 → e-Gov law 326AC0000000185, 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — not held in this collection
- suppl-4291-4/art-93/par-2: 次項 → 租税特別措置法 附則第九十三条第三項 (Supplementary Provisions, Article 93, paragraph (3)), suppl-4291-4/art-93/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-3
- suppl-4291-4/art-93/par-2: 新租税特別措置法第九十条の十二 → 租税特別措置法 第九十条の十二 (Article 90-12), art-90-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12 · https://japanlaw.org/l/332AC0000000026/art-90-12
- suppl-4291-4/art-93/par-2: 新租税特別措置法第九十条の十一 → 租税特別措置法 第九十条の十一 (Article 90-11), art-90-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11 · https://japanlaw.org/l/332AC0000000026/art-90-11
- suppl-4291-4/art-93/par-3: 道路運送車両法第六十条第一項 → e-Gov law 326AC0000000185, 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — not held in this collection
- suppl-4291-4/art-93/par-3: 第七十一条第四項 → e-Gov law 326AC0000000185, 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — not held in this collection
- suppl-4291-4/art-93/par-3: 新租税特別措置法第九十条の十二 → 租税特別措置法 第九十条の十二 (Article 90-12), art-90-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12 · https://japanlaw.org/l/332AC0000000026/art-90-12
- suppl-4291-4/art-93/par-3: 新租税特別措置法第九十条の十一 → 租税特別措置法 第九十条の十一 (Article 90-11), art-90-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-11 · https://japanlaw.org/l/332AC0000000026/art-90-11
- suppl-4291-4/art-93/par-4: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8
- suppl-4291-4/art-93/par-4: 新租税特別措置法第九十条の十二の二 → 租税特別措置法 第九十条の十二の二 (Article 90-12-2), art-90-12-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-12-2 · https://japanlaw.org/l/332AC0000000026/art-90-12-2
- suppl-4291-4/art-93/par-4: 第八項 → 租税特別措置法 附則第九十三条第八項 (Supplementary Provisions, Article 93, paragraph (8)), suppl-4291-4/art-93/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8
- suppl-4291-4/art-93/par-4: 次項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
- suppl-4291-4/art-93/par-5: 自動車重量税法（昭和四十六年法律第八十九号）第十条 → e-Gov law 346AC0000000089, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4291-4/art-93/par-5: 同法第二条第一項第二号 → e-Gov law 346AC0000000089, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- suppl-4291-4/art-93/par-5: 同法第八条 → e-Gov law 346AC0000000089, 第八条 (Article 8), art-8 — not held in this collection
- suppl-4291-4/art-93/par-5: 第十条の二 → e-Gov law 346AC0000000089, 第十条の二 (Article 10-2), art-10-2 — not held in this collection
- suppl-4291-4/art-93/par-5: 第十二条第二項から第四項まで → e-Gov law 346AC0000000089, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection
- suppl-4291-4/art-93/par-5: 同法第十三条第一項 → e-Gov law 346AC0000000089, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-4291-4/art-93/par-5: 次項 → 租税特別措置法 附則第九十三条第六項 (Supplementary Provisions, Article 93, paragraph (6)), suppl-4291-4/art-93/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6
- suppl-4291-4/art-93/par-5: 第七項 → 租税特別措置法 附則第九十三条第七項 (Supplementary Provisions, Article 93, paragraph (7)), suppl-4291-4/art-93/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7
- suppl-4291-4/art-93/par-5: この項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
- suppl-4291-4/art-93/par-6: 自動車重量税法第十三条第一項 → e-Gov law 346AC0000000089, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-4291-4/art-93/par-6: 前項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
- suppl-4291-4/art-93/par-7: 第五項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
- suppl-4291-4/art-93/par-8: 国税通則法第三十六条第二項 → 国税通則法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-36/par-2 · https://japanlaw.org/l/337AC0000000066/art-36/par-2
- suppl-4291-4/art-93/par-8: 同法第六十条第二項 → 国税通則法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-60/par-2 · https://japanlaw.org/l/337AC0000000066/art-60/par-2
- suppl-4291-4/art-93/par-8: 第六項 → 租税特別措置法 附則第九十三条第六項 (Supplementary Provisions, Article 93, paragraph (6)), suppl-4291-4/art-93/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6
- suppl-4291-4/art-93/par-9: 第六項 → 租税特別措置法 附則第九十三条第六項 (Supplementary Provisions, Article 93, paragraph (6)), suppl-4291-4/art-93/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-6
- suppl-4291-4/art-93/par-9: 前二項 → 租税特別措置法 附則第九十三条第七項 (Supplementary Provisions, Article 93, paragraph (7)), suppl-4291-4/art-93/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-7
- suppl-4291-4/art-93/par-9: 前二項 → 租税特別措置法 附則第九十三条第八項 (Supplementary Provisions, Article 93, paragraph (8)), suppl-4291-4/art-93/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-8
- suppl-4291-4/art-93/par-9: 第五項 → 租税特別措置法 附則第九十三条第五項 (Supplementary Provisions, Article 93, paragraph (5)), suppl-4291-4/art-93/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-93/par-5
- suppl-4291-4/art-93/par-10: 同条第二項 → 租税特別措置法 第九十条の十五第二項 (Article 90-15, paragraph (2)), art-90-15/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-15/par-2
- suppl-4291-4/art-93/par-10: 新租税特別措置法第九十条の十五 → 租税特別措置法 第九十条の十五 (Article 90-15), art-90-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-15 · https://japanlaw.org/l/332AC0000000026/art-90-15
- suppl-4291-4/art-94/par-1: 同項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- suppl-4291-4/art-94/par-1: 新租税特別措置法第九十一条の四第一項 → 租税特別措置法 第九十一条の四第一項 (Article 91-4, paragraph (1)), art-91-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-4/par-1
- suppl-4291-4/art-94/par-1: 新租税特別措置法第九十一条の二 → 租税特別措置法 第九十一条の二 (Article 91-2), art-91-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2 · https://japanlaw.org/l/332AC0000000026/art-91-2
- suppl-4291-4/art-94/par-1: 第九十一条の四 → 租税特別措置法 第九十一条の四 (Article 91-4), art-91-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4
- suppl-4291-4/art-94/par-2: 印紙税法（昭和四十二年法律第二十三号）第十四条第一項 → e-Gov law 342AC0000000023, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- suppl-4291-4/art-94/par-2: 同条 → e-Gov law 342AC0000000023, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-4291-4/art-94/par-2: 新租税特別措置法第九十一条の二第一項 → 租税特別措置法 第九十一条の二第一項 (Article 91-2, paragraph (1)), art-91-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-91-2/par-1
- suppl-4291-4/art-94/par-2: 第九十一条の四 → 租税特別措置法 第九十一条の四 (Article 91-4), art-91-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-91-4 · https://japanlaw.org/l/332AC0000000026/art-91-4
- suppl-4291-4/art-139/par-1: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-4/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3
- suppl-4291-4/art-140/par-1: この条 → 租税特別措置法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-140
- suppl-4291-4/art-140/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-4/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1
## Cited by
112 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一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-1
- 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-2
- 租税特別措置法 附則第一条第一項第三号チ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-3/sub-2
- 租税特別措置法 附則第一条第一項第四号ホ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-4/sub-2
- 租税特別措置法 附則第一条第一項第五号チ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-5/sub-2
- 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-6
- 租税特別措置法 附則第一条第一項第八号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-8/sub-2
- 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-11
- 租税特別措置法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-12
- 租税特別措置法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-15
- 租税特別措置法 附則第四十六条第三項（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-46/par-3
- 租税特別措置法 附則第四十九条第二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-2
- 租税特別措置法 附則第四十九条第五項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-49/par-5
- 租税特別措置法 附則第五十一条第一項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-1
- 租税特別措置法 附則第五十一条第七項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7
- 租税特別措置法 附則第五十一条第十二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-12
- 租税特別措置法 附則第五十一条第十四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14
- 租税特別措置法 附則第五十一条第十六項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16
- 租税特別措置法 附則第五十一条第十七項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-17
- 租税特別措置法 附則第五十一条第十八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18
- 租税特別措置法 附則第五十一条第十九項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19
- 租税特別措置法 附則第五十八条第二項（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-58/par-2
- 租税特別措置法 附則第六十条第二項（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-60/par-2
- 租税特別措置法 附則第六十四条第三項（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-64/par-3
- 租税特別措置法 附則第六十五条第一項（地方活力向上地域において特定建物等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-65/par-1
- 租税特別措置法 附則第六十七条第三項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3
- 租税特別措置法 附則第六十七条第三項第一号（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-1
- 租税特別措置法 附則第六十七条第三項第二号（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-2
- 租税特別措置法 附則第六十七条第三項第三号（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-3
- 租税特別措置法 附則第六十七条第三項第四号（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-3/item-4
- 租税特別措置法 附則第六十七条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-4
- 租税特別措置法 附則第六十七条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-6
- 租税特別措置法 附則第六十七条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-7
- 租税特別措置法 附則第六十七条第九項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-67/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-67/par-9
- 租税特別措置法 附則第六十八条第一項（特定事業再編投資損失準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-68/par-1
- 租税特別措置法 附則第六十九条第一項（法人の資産の譲渡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-4291-4/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-1
- 租税特別措置法 附則第六十九条第四項（法人の資産の譲渡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-4291-4/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-4
- 租税特別措置法 附則第六十九条第七項（法人の資産の譲渡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-4291-4/art-69/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-7
- 租税特別措置法 附則第六十九条第九項（法人の資産の譲渡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-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9
- 租税特別措置法 附則第六十九条第十項（法人の資産の譲渡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-4291-4/art-69/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-10
- 租税特別措置法 附則第六十九条第十一項（法人の資産の譲渡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-4291-4/art-69/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-11
- 租税特別措置法 附則第六十九条第十二項（法人の資産の譲渡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-4291-4/art-69/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-12
- 租税特別措置法 附則第六十九条第十三項（法人の資産の譲渡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-4291-4/art-69/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-13
- 租税特別措置法 附則第七十一条第一項（中小企業者等以外の法人の欠損金の繰戻しによる還付の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-71/par-1
- 租税特別措置法 附則第七十七条第三項（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-77/par-3
- 租税特別措置法 附則第八十二条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4
- 租税特別措置法 附則第八十二条第四項第一号（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-1
- 租税特別措置法 附則第八十二条第四項第二号（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-2
- 租税特別措置法 附則第八十二条第四項第三号（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-3
- 租税特別措置法 附則第八十二条第四項第四号（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-4/item-4
- 租税特別措置法 附則第八十二条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-5
- 租税特別措置法 附則第八十二条第七項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-7
- 租税特別措置法 附則第八十二条第八項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-8
- 租税特別措置法 附則第八十二条第十項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-82/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-82/par-10
- 租税特別措置法 附則第八十三条第一項（連結法人の特定事業再編投資損失準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-83/par-1
- 租税特別措置法 附則第八十四条第一項（連結法人の資産の譲渡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-4291-4/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-1
- 租税特別措置法 附則第八十四条第四項（連結法人の資産の譲渡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-4291-4/art-84/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-4
- 租税特別措置法 附則第八十四条第六項（連結法人の資産の譲渡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-4291-4/art-84/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-6
- 租税特別措置法 附則第八十四条第七項（連結法人の資産の譲渡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-4291-4/art-84/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-7
- 租税特別措置法 附則第八十四条第九項（連結法人の資産の譲渡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-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9
- …and 52 more at https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4
---
## 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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-581, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-582, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-583, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-584, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-585, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-586, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-587, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-588, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-589, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-590, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-591, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-013, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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