# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十二条 (Supplementary Provisions, Article 92) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第九十二条 (Supplementary Provisions, Article 92)（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） — address `suppl-4301-7/art-92` - 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-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92 - 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. --- ### 第九十二条（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 the Special Corporation Tax Credit Where the Amount of Salary or Other Wages Paid to Employees Has Increased caption: machine translation, not official suppl-4301-7/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92 **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四十二条の十二の五第二項の規定の適用については、同項中「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-4301-7/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-1 With regard to the application of the provisions of Article 42-12-5, paragraph (2) 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 the category of an excluded business operator)" in that paragraph is deemed to be replaced with "small and medium sized enterprise". machine translation, not official **第二項** 附則第八十六条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十二の五第一項の規定の適用がある場合における新法人税法第二編第一章及び第三編第二章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及び第十三項の規定を準用する。この場合において、同条第十二項中「第一項、第三項、第六項及び第七項」とあるのは「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）附則第八十六条の規定によりなお従前の例によることとされる場合における同法第十五条の規定による改正前の租税特別措置法第四十二条の十二の五第一項」と、「同法」とあるのは「法人税法」と読み替えるものとする。 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 With regard to the application of the provisions of Part II, Chapter I and Part III, Chapter II of the New Corporation Tax Act in the case where the provisions of Article 42-12-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the provisions of Article 42-4, paragraphs (12) and (13) of the New Act on Special Measures Concerning Taxation apply mutatis mutandis. In this case, in paragraph (12) of that Article, the phrase "paragraphs (1), (3), (6) and (7)" is deemed to be replaced with "Article 42-12-5, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions of that Act", and the phrase "that Act" is deemed to be replaced with "the Corporation Tax Act". machine translation, not official **第三項** 附則第八十六条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十二の五第一項の規定の適用がある場合における新租税特別措置法第六十六条の七第九項及び第六十六条の九の三第九項の規定の適用については、これらの規定中「又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六第六項又は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）附則第九十二条第二項」とする。 suppl-4301-7/art-92/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-3 With regard to the application of the provisions of Article 66-7, paragraph (9) and Article 66-9-3, paragraph (9) of the New Act on Special Measures Concerning Taxation in the case where the provisions of Article 42-12-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 86 of the Supplementary Provisions, the phrase "or Article 42-12-6, paragraph (6)" in those provisions is deemed to be replaced with "or Article 42-12-6, paragraph (6), or Article 92, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)". machine translation, not official **第四項** 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六第六項」とあるのは、「第四十二条の十二の五第七項」とする。 suppl-4301-7/art-92/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-4 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 42-12-6, paragraph (6)" in that paragraph is deemed to be replaced with "Article 42-12-5, paragraph (7)". machine translation, not official --- ## Cites - suppl-4301-7/art-92/par-1: 新租税特別措置法第四十二条の十二の五第二項 → 租税特別措置法 第四十二条の十二の五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2 - suppl-4301-7/art-92/par-2: 同法第十五条 → e-Gov law 430AC0000000007, 第十五条 (Article 15), art-15 — not held in this collection - suppl-4301-7/art-92/par-2: 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-92/par-2: 第六項 → 租税特別措置法 第四十二条の四第七項 (Article 42-4, paragraph (7)), art-42-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7 - suppl-4301-7/art-92/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-92/par-2: 第一項 → 租税特別措置法 第四十二条の四第一項 (Article 42-4, paragraph (1)), art-42-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-1 - suppl-4301-7/art-92/par-2: 附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4301-7/art-86 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-86 - suppl-4301-7/art-92/par-2: 第三項 → 租税特別措置法 第四十二条の四第四項 (Article 42-4, paragraph (4)), art-42-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-4 - suppl-4301-7/art-92/par-3: 附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4301-7/art-86 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-86 - suppl-4301-7/art-92/par-3: 新租税特別措置法第六十六条の七第九項 → 租税特別措置法 第六十六条の七第九項 (Article 66-7, paragraph (9)), art-66-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-9 - suppl-4301-7/art-92/par-3: 第六十六条の九の三第九項 → 租税特別措置法 第六十六条の九の三第八項 (Article 66-9-3, paragraph (8)), art-66-9-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-8 - suppl-4301-7/art-92/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）附則第九十二条第二項 → 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-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-4301-7/art-92/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-3 - suppl-4301-7/art-92/par-4: 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 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第八十七条第二項（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-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-87/par-2 - 租税特別措置法 附則第九十二条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-3 - 租税特別措置法 附則第九十二条第四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-92/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-92/par-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-20261007T211206-597, 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