# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条 (Supplementary Provisions, Article 87) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第八十七条 (Supplementary Provisions, Article 87)（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） — address `suppl-4301-7/art-87` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第八十七条（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 the Special Corporation Tax Credit, etc. Where Experimental Research Is Conducted caption: machine translation, not official suppl-4301-7/art-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87 **第一項** 新租税特別措置法第四十二条の四第十二項及び第十三項（これらの規定を新租税特別措置法第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二の二第三項、第四十二条の十二の三第十項又は第四十二条の十二の四第十項において準用する場合を含む。）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-4301-7/art-87/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-1 The provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10) or Article 42-12-4, paragraph (10) 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. machine translation, not official **第二項** 施行日から令和元年十二月三十一日までの間における新租税特別措置法第四十二条の四第十二項（新租税特別措置法第四十二条の五第七項、第四十二条の六第十項、第四十二条の九第七項、第四十二条の十第七項、第四十二条の十一第七項、第四十二条の十一の二第六項、第四十二条の十一の三第六項、第四十二条の十二第十項、第四十二条の十二の二第三項、第四十二条の十二の三第十項、第四十二条の十二の四第十項、第四十二条の十二の五第七項若しくは第四十二条の十二の六第六項の規定又は附則第八十九条第二項、第九十一条第四項若しくは第九十二条第二項の規定において準用する場合を含む。）の規定の適用については、新租税特別措置法第四十二条の四第十二項中「同法第七十条の二又は第百四十四条の二の三に定める順序により法人税法税額控除規定による控除」とあるのは、「法人税法税額控除規定による控除（内国法人にあつては、同法第七十条の二に定める順序による法人税法税額控除規定による控除）」とする。 suppl-4301-7/art-87/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-2 With regard to the application of the provisions of Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to the provisions of Article 42-5, paragraph (7), Article 42-6, paragraph (10), Article 42-9, paragraph (7), Article 42-10, paragraph (7), Article 42-11, paragraph (7), Article 42-11-2, paragraph (6), Article 42-11-3, paragraph (6), Article 42-12, paragraph (10), Article 42-12-2, paragraph (3), Article 42-12-3, paragraph (10), Article 42-12-4, paragraph (10), Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6) of the New Act on Special Measures Concerning Taxation or the provisions of Article 89, paragraph (2), Article 91, paragraph (4) or Article 92, paragraph (2) of the Supplementary Provisions) during the period from the Effective Date to December 31, 2019, the phrase "deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 or Article 144-2-3 of that Act" in Article 42-4, paragraph (12) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "deduction under the Corporation Tax Act tax credit provisions (for a domestic corporation, deduction under the Corporation Tax Act tax credit provisions in the order prescribed in Article 70-2 of that Act)". machine translation, not official **第三項** 施行日から附則第一条第十四号に定める日の前日までの間における前項の規定の適用については、同項中「、第四十二条の十二の五第七項若しくは第四十二条の十二の六第六項」とあるのは、「若しくは第四十二条の十二の五第七項」とする。 suppl-4301-7/art-87/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-3 With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (xiv) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (7) or Article 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (7)". machine translation, not official --- ## Cites - suppl-4301-7/art-87/par-1: 第四十二条の十一の三第六項 → 租税特別措置法 第四十二条の十二第七項 (Article 42-12, paragraph (7)), art-42-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-7 - suppl-4301-7/art-87/par-1: 第十三項 → 租税特別措置法 第四十二条の四第二十四項 (Article 42-4, paragraph (24)), art-42-4/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-24 - suppl-4301-7/art-87/par-1: 新租税特別措置法第四十二条の六第十項 → 租税特別措置法 第四十二条の六第九項 (Article 42-6, paragraph (9)), art-42-6/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-9 - suppl-4301-7/art-87/par-1: 第四十二条の九第七項 → 租税特別措置法 第四十二条の九第六項 (Article 42-9, paragraph (6)), art-42-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-6 - suppl-4301-7/art-87/par-1: 第四十二条の十二の二第三項 → 租税特別措置法 第四十二条の十二の二第三項 (Article 42-12-2, paragraph (3)), art-42-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-3 - suppl-4301-7/art-87/par-1: 新租税特別措置法第四十二条の四第十二項 → 租税特別措置法 第四十二条の四第二十三項 (Article 42-4, paragraph (23)), art-42-4/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23 - suppl-4301-7/art-87/par-1: 第四十二条の十一第七項 → 租税特別措置法 第四十二条の十一第七項 (Article 42-11, paragraph (7)), art-42-11/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-7 - suppl-4301-7/art-87/par-1: 第四十二条の十第七項 → 租税特別措置法 第四十二条の十第六項 (Article 42-10, paragraph (6)), art-42-10/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-6 - suppl-4301-7/art-87/par-1: 第四十二条の十二の四第十項 → 租税特別措置法 第四十二条の十二の四第九項 (Article 42-12-4, paragraph (9)), art-42-12-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-9 - suppl-4301-7/art-87/par-1: 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-4301-7/art-87/par-2: 第四十二条の十一の三第六項 → 租税特別措置法 第四十二条の十二第七項 (Article 42-12, paragraph (7)), art-42-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12/par-7 - suppl-4301-7/art-87/par-2: 第四十二条の六第十項 → 租税特別措置法 第四十二条の六第九項 (Article 42-6, paragraph (9)), art-42-6/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-9 - suppl-4301-7/art-87/par-2: 第四十二条の九第七項 → 租税特別措置法 第四十二条の九第六項 (Article 42-9, paragraph (6)), art-42-9/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-9/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-6 - suppl-4301-7/art-87/par-2: 第四十二条の十二の二第三項 → 租税特別措置法 第四十二条の十二の二第三項 (Article 42-12-2, paragraph (3)), art-42-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-2/par-3 - suppl-4301-7/art-87/par-2: 新租税特別措置法第四十二条の四第十二項 → 租税特別措置法 第四十二条の四第二十三項 (Article 42-4, paragraph (23)), art-42-4/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-23 - suppl-4301-7/art-87/par-2: 第九十一条第四項 → 租税特別措置法 附則第九十一条第四項 (Supplementary Provisions, Article 91, paragraph (4)), suppl-4301-7/art-91/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-91/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-91/par-4 - suppl-4301-7/art-87/par-2: 第四十二条の十二の五第七項 → 租税特別措置法 第四十二条の十二の五第九項 (Article 42-12-5, paragraph (9)), art-42-12-5/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-9 - suppl-4301-7/art-87/par-2: 第四十二条の十一第七項 → 租税特別措置法 第四十二条の十一第七項 (Article 42-11, paragraph (7)), art-42-11/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-11/par-7 - suppl-4301-7/art-87/par-2: 第四十二条の十第七項 → 租税特別措置法 第四十二条の十第六項 (Article 42-10, paragraph (6)), art-42-10/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-10/par-6 - suppl-4301-7/art-87/par-2: 第四十二条の十二の四第十項 → 租税特別措置法 第四十二条の十二の四第九項 (Article 42-12-4, paragraph (9)), art-42-12-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-9 - suppl-4301-7/art-87/par-2: 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-4301-7/art-87/par-2: 附則第八十九条第二項 → 租税特別措置法 附則第八十九条第二項 (Supplementary Provisions, Article 89, paragraph (2)), suppl-4301-7/art-89/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-89/par-2 - suppl-4301-7/art-87/par-2: 第九十二条第二項 → 租税特別措置法 附則第九十二条第二項 (Supplementary Provisions, Article 92, paragraph (2)), suppl-4301-7/art-92/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-2 - suppl-4301-7/art-87/par-3: 前項 → 租税特別措置法 附則第八十七条第二項 (Supplementary Provisions, Article 87, paragraph (2)), suppl-4301-7/art-87/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-2 - suppl-4301-7/art-87/par-3: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4301-7/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-14 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八十七条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-3 --- ## 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-20261007T211206-596, 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