# 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-4311-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6
- 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 平成三一年三月二九日法律第六号
suppl-4311-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4311-6/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1
**第一項** この法律は、平成三十一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-4311-6/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
machine translation, not official
**一** 第十一条中租税特別措置法第九十条の十二の改正規定及び附則第八十三条の規定 令和元年五月一日
suppl-4311-6/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-1
the provisions in Article 11 amending Article 90-12 of the Act on Special Measures Concerning Taxation, and the provisions of Article 83 of the Supplementary Provisions: May 1, 2019;
machine translation, not official
**二** 第十一条中租税特別措置法第三十一条の二第二項の改正規定、同法第三十三条第一項第一号の改正規定、同法第六十二条の三第四項の改正規定及び同法第八十四条の二の三第二項の改正規定並びに附則第三十四条第一項及び第二項の規定 令和元年六月一日
suppl-4311-6/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-2
the provisions in Article 11 amending Article 31-2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33, paragraph (1), item (i) of that Act, the provisions amending Article 62-3, paragraph (4) of that Act and the provisions amending Article 84-2-3, paragraph (2) of that Act, and the provisions of Article 34, paragraphs (1) and (2) of the Supplementary Provisions: June 1, 2019;
machine translation, not official
**三** 次に掲げる規定 令和元年七月一日
suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3
the following provisions: July 1, 2019;
machine translation, not official
**イからニまで** 略
suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ホ** 第十一条中租税特別措置法第九条の七第一項の改正規定、同法第三十九条第一項の改正規定（「第四条」を「第四条第一項」に改める部分に限る。）、同法第七十条第一項の改正規定、同法第七十条の二の二第十一項の改正規定（「前項第一号又は第三号」を「前項各号（第四号を除く。）」に改める部分に限る。）、同条第十項第一号の改正規定及び同項第三号を同項第五号とし、同項第二号を同項第四号とし、同項第一号の次に二号を加える改正規定
suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-3/sub-2
the provisions in Article 11 amending Article 9-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 39, paragraph (1) of that Act (limited to the part replacing "Article 4" with "Article 4, paragraph (1)"), the provisions amending Article 70, paragraph (1) of that Act, the provisions amending Article 70-2-2, paragraph (11) of that Act (limited to the part replacing "item (i) or (iii) of the preceding paragraph" with "the items of the preceding paragraph (excluding item (iv))"), the provisions amending paragraph (10), item (i) of that Article, and the provisions renumbering item (iii) of that paragraph as item (v) of that paragraph, renumbering item (ii) of that paragraph as item (iv) of that paragraph, and adding two items after item (i) of that paragraph.
machine translation, not official
**四** 略
suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和元年十月一日
suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5
the following provisions: October 1, 2019;
machine translation, not official
**イ** 略
suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第十一条中租税特別措置法第八十七条の三第一項の改正規定及び同法第八十八条の二第一項の改正規定（「一万二千円」を「一万二千五百円」に改める部分に限る。）並びに附則第八十条、第八十一条及び第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律（平成十年法律第百三十七号）第十九条の改正規定を除く。）の規定
suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-5/sub-2
the provisions in Article 11 amending Article 87-3, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2, paragraph (1) of that Act (limited to the part replacing "12,000 yen" with "12,500 yen"), and the provisions of Articles 80, 81 and 100 (excluding the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account (Act No. 137 of 1998)) of the Supplementary Provisions.
machine translation, not official
**六** 次に掲げる規定 令和二年一月一日
suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イ及びロ** 略
suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ハ** 第十一条中租税特別措置法第九条の三の二の改正規定、同法第九条の六第一項の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十七第二項の表第二百三条の五第一項第二号の項の改正規定、同法第八十七条の六第十一項の改正規定、同法第八十八条の七第九項の改正規定、同法第八十九条の二第十項の改正規定、同法第八十九条の三第四項、第八十九条の四第二項、第九十条第四項及び第九十条の二第二項の改正規定、同法第九十条の三の三第二項の改正規定、同法第九十条の三の四第三項の改正規定、同法第九十条の四の改正規定、同法第九十条の四の二第二項の改正規定、同法第九十条の四の三第二項の改正規定、同法第九十条の五第五項の改正規定、同法第九十条の六の改正規定、同法第九十条の六の二第五項の改正規定並びに同法第九十条の六の三第四項の改正規定並びに附則第四十四条の規定
suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-2
the provisions in Article 11 amending Article 9-3-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-6, paragraph (1) of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending the row for Article 203-5, paragraph (1), item (ii) in the table in Article 41-17, paragraph (2) of that Act, the provisions amending Article 87-6, paragraph (11) of that Act, the provisions amending Article 88-7, paragraph (9) of that Act, the provisions amending Article 89-2, paragraph (10) of that Act, the provisions amending Article 89-3, paragraph (4), Article 89-4, paragraph (2), Article 90, paragraph (4) and Article 90-2, paragraph (2) of that Act, the provisions amending Article 90-3-3, paragraph (2) of that Act, the provisions amending Article 90-3-4, paragraph (3) of that Act, the provisions amending Article 90-4 of that Act, the provisions amending Article 90-4-2, paragraph (2) of that Act, the provisions amending Article 90-4-3, paragraph (2) of that Act, the provisions amending Article 90-5, paragraph (5) of that Act, the provisions amending Article 90-6 of that Act, the provisions amending Article 90-6-2, paragraph (5) of that Act and the provisions amending Article 90-6-3, paragraph (4) of that Act, and the provisions of Article 44 of the Supplementary Provisions.
machine translation, not official
**七** 次に掲げる規定 令和二年四月一日
suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7
the following provisions: April 1, 2020;
machine translation, not official
**イからニまで** 略
suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ホ** 第十一条中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」に改める部分に限る。）、同法第四十一条の十五の四第一項の改正規定、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十六条の五の二（見出しを含む。）の改正規定、同法第六十六条の五の三（見出しを含む。）の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十八条の八十九の二（見出しを含む。）の改正規定、同法第六十八条の八十九の三（見出しを含む。）の改正規定、同法第六十八条の百七の二の改正規定、同法第七十条の四第二十九項の改正規定、同法第七十条の六第三十四項の改正規定、同法第七十条の六の六第十二項及び第七十条の六の七第十項の改正規定、同法第七十条の七第十項の改正規定、同法第七十条の七の二第十一項の改正規定並びに同法第七十二条第二項の改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十三条の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-2
the provisions in Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending Article 41-15-4, paragraph (1) of that Act, the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending the proviso to Article 66-5, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-5-2 of that Act (including its heading), the provisions amending Article 66-5-3 of that Act (including its heading), the provisions amending Article 67-18 of that Act, the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act, the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to Article 68-89, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-89-2 of that Act (including its heading), the provisions amending Article 68-89-3 of that Act (including its heading), the provisions amending Article 68-107-2 of that Act, the provisions amending Article 70-4, paragraph (29) of that Act, the provisions amending Article 70-6, paragraph (34) of that Act, the provisions amending Article 70-6-6, paragraph (12) and Article 70-6-7, paragraph (10) of that Act, the provisions amending Article 70-7, paragraph (10) of that Act, the provisions amending Article 70-7-2, paragraph (11) of that Act and the provisions amending Article 72, paragraph (2) of that Act, and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and Article 101 (limited to the provisions amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions;
machine translation, not official
**ヘ** 略
suppl-4311-6/art-1/par-1/item-7/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-3
Omitted
machine translation, not official
**ト** 第十六条中行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律第八条に一項を加える改正規定、同法第十一条の改正規定及び同法第二十五条に一項を加える改正規定
suppl-4311-6/art-1/par-1/item-7/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-4
the provisions in Article 16 adding one paragraph to Article 8 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the provisions amending Article 11 of that Act and the provisions adding one paragraph to Article 25 of that Act.
machine translation, not official
**八** 略
suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-8
Omitted
machine translation, not official
**九** 次に掲げる規定 令和三年一月一日
suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9
the following provisions: January 1, 2021;
machine translation, not official
**イ** 第十一条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第四十二条、第四十五条及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定に限る。）の規定
suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9/sub-1
the provisions in Article 11 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, amending Article 40-3-4, paragraph (1) of that Act and amending Article 41-19-5 of that Act, and the provisions of Articles 42 and 45 and Article 101 (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions.
machine translation, not official
**十** 略
suppl-4311-6/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-10
Omitted
machine translation, not official
**十一** 次に掲げる規定 令和四年四月一日
suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11
the following provisions: April 1, 2022;
machine translation, not official
**イ** 略
suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-1
Omitted
machine translation, not official
**ロ** 第十一条中租税特別措置法第九条の九第一項第二号の改正規定、同法第三十七条の十四第五項第一号の改正規定、同法第三十七条の十四の二第一項第二号並びに第五項第一号、第二号ホ（２）、第三号及び第四号の改正規定、同条第二十二項の改正規定、同法第七十条の二の五第一項及び第二項並びに第七十条の二の六第一項及び第二項の改正規定、同法第七十条の二の七第一項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）、同法第七十条の七第二項第三号イの改正規定並びに同法第七十条の七の五第二項第六号イの改正規定並びに附則第三十七条第一項、第三十八条第一項及び第二項並びに第七十九条第六項の規定
suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-2
the provisions of Article 11 amending Article 9-9, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14, paragraph (5), item (i) of that Act, the provisions amending Article 37-14-2, paragraph (1), item (ii) and paragraph (5), item (i), item (ii), (e)(2), item (iii) and item (iv) of that Act, the provisions amending paragraph (22) of that Article, the provisions amending Article 70-2-5, paragraphs (1) and (2) and Article 70-2-6, paragraphs (1) and (2) of that Act, the provisions amending Article 70-2-7, paragraph (1) of that Act (limited to the part replacing "20 years of age" with "18 years of age"), the provisions amending Article 70-7, paragraph (2), item (iii), (a) of that Act and the provisions amending Article 70-7-5, paragraph (2), item (vi), (a) of that Act, and the provisions of Article 37, paragraph (1), Article 38, paragraphs (1) and (2) and Article 79, paragraph (6) of the Supplementary Provisions;
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**十二から十四まで** 略
suppl-4311-6/art-1/par-1/item-12-to-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-12-to-14 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-12-to-14
Omitted
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**十五** 次に掲げる規定 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）の施行の日
suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15
the following provisions: the date on which the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) comes into effect;
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**イ** 略
suppl-4311-6/art-1/par-1/item-15/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法第三十三条の四第三項第一号の改正規定、同法第三十四条第二項に一号を加える改正規定、同法第三十四条の二第二項第二十五号の改正規定（「買い取られる場合」の下に「（前条第二項第七号に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、同法第三十四条の三第二項の改正規定、同法第六十五条の二第三項第一号の改正規定、同法第六十五条の三第一項に一号を加える改正規定、同法第六十五条の四第一項第二十五号の改正規定（「買い取られる場合」の下に「（前条第一項第七号に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十八条の七十三第三項第一号の改正規定及び同法第六十八条の七十六第一項の改正規定並びに附則第三十四条第四項、第五十五条第二項及び第七十二条第二項の規定
suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-2
the provisions of Article 11 amending Article 33-4, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation, the provisions adding one item to Article 34, paragraph (2) of that Act, the provisions amending Article 34-2, paragraph (2), item (xxv) of that Act (limited to the part adding "(excluding the case where it falls under the case listed in paragraph (2), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending Article 65-2, paragraph (3), item (i) of that Act, the provisions adding one item to Article 65-3, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act (limited to the part adding "(excluding the case where it falls under the case listed in paragraph (1), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Article 68-73, paragraph (3), item (i) of that Act and the provisions amending Article 68-76, paragraph (1) of that Act, and the provisions of Article 34, paragraph (4), Article 55, paragraph (2) and Article 72, paragraph (2) of the Supplementary Provisions;
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**十六** 次に掲げる規定 中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日
suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16
the following provisions: the date on which the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of the Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) comes into effect;
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**イ** 略
suppl-4311-6/art-1/par-1/item-16/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-1
Omitted
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**ロ** 第十一条中租税特別措置法の目次の改正規定（「退職所得」を「退職所得等」に改める部分に限る。）、同法第十条の五の二第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第十条の五の三第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三の次に一条を加える改正規定、同法第二章第三節の節名の改正規定、同法第二十九条の二（見出しを含む。）の改正規定、同法第三十七条の十二の二第二項第七号の改正規定、同法第四十二条の二の二第一項から第三項までの改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）、同条第四項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分及び「第二十九条の二第八項から第十二項まで」を「第二十九条の二第九項から第十三項まで」に改める部分に限る。）、同法第四十二条の三第四項第二号の改正規定（「第三十七条の十四第三十項」を「第三十七条の十四第三十五項」に改める部分を除く。）、同項第五号及び第六号の改正規定（「第二十九条の二第八項」を「第二十九条の二第九項」に改める部分に限る。）、同法第四十二条の十二の三第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第四十二条の十二の五第二項第二号ロの改正規定、同法第四十四条の二の改正規定、同法第五十二条の二第一項及び第五十三条第一項第二号の改正規定、同法第六十八条の十五の五第一項の改正規定（「第十三条第一項」を「第十九条第一項」に改める部分及び「第十三条第三項」を「第十九条第三項」に、「第十四条第一項」を「第二十条第一項」に改める部分に限る。）、同法第六十八条の十五の六第二項第二号ロの改正規定、同法第六十八条の二十から第六十八条の二十三までの改正規定、同法第六十八条の四十第一項及び第六十八条の四十二第一項第二号の改正規定並びに同法第八十条第三項の改正規定並びに附則第三十三条、第五十二条第三項、第六十九条第三項及び第百十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）に限る。）の規定
suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-2
the provisions of Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "retirement income" with "retirement income, etc."), the provisions amending Article 10-5-2, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 10-5-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 10-5-4, paragraph (2), item (ii), sub-item (b) of that Act, the provisions adding one Article after Article 11-3 of that Act, the provisions amending the title of Chapter II, Section 3 of that Act, the provisions amending Article 29-2 of that Act (including its caption), the provisions amending Article 37-12-2, paragraph (2), item (vii) of that Act, the provisions amending Article 42-2-2, paragraphs (1) through (3) of that Act (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)" and the part replacing "Article 29-2, paragraphs (8) through (12)" with "Article 29-2, paragraphs (9) through (13)"), the provisions amending Article 42-3, paragraph (4), item (ii) of that Act (excluding the part replacing "Article 37-14, paragraph (30)" with "Article 37-14, paragraph (35)"), the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 29-2, paragraph (8)" with "Article 29-2, paragraph (9)"), the provisions amending Article 42-12-3, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 42-12-5, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 52-2, paragraph (1) and Article 53, paragraph (1), item (ii) of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 13, paragraph (1)" with "Article 19, paragraph (1)" and the part replacing "Article 13, paragraph (3)" with "Article 19, paragraph (3)" and "Article 14, paragraph (1)" with "Article 20, paragraph (1)"), the provisions amending Article 68-15-6, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Articles 68-20 through 68-23 of that Act, the provisions amending Article 68-40, paragraph (1) and Article 68-42, paragraph (1), item (ii) of that Act and the provisions amending Article 80, paragraph (3) of that Act, and the provisions of Article 33, Article 52, paragraph (3), Article 69, paragraph (3) and Article 113 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)")) of the Supplementary Provisions;
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**十七** 第十一条中租税特別措置法第三十四条の二第二項第二十五号の改正規定（「買い取られる場合」の下に「（前条第二項第七号に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、同法第六十五条の四第一項第二十五号の改正規定（「買い取られる場合」の下に「（前条第一項第七号に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、同法第七十条の四の二の改正規定、同法第七十条の六の二第一項の改正規定及び同法第七十七条の改正規定（「第四条第四項第一号」を「第四条第三項第一号」に改める部分に限る。）並びに附則第三十四条第五項、第五十五条第三項、第七十二条第三項並びに第七十九条第九項及び第十項の規定 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）附則第一条第二号に掲げる規定の施行の日
suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
the provisions of Article 11 amending Article 34-2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation (excluding the part adding "(excluding the case where it falls under the case listed in paragraph (2), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 65-4, paragraph (1), item (xxv) of that Act (excluding the part adding "(excluding the case where it falls under the case listed in paragraph (1), item (vii) of the preceding Article)" after "where it is purchased"), the provisions amending Article 70-4-2 of that Act, the provisions amending Article 70-6-2, paragraph (1) of that Act and the provisions amending Article 77 of that Act (limited to the part replacing "Article 4, paragraph (4), item (i)" with "Article 4, paragraph (3), item (i)"), and the provisions of Article 34, paragraph (5), Article 55, paragraph (3), Article 72, paragraph (3) and Article 79, paragraphs (9) and (10) 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 Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) come into effect.
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### 第二十八条（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-4311-6/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-28
**第一項** 別段の定めがあるものを除き、第十一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-28/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by Article 11 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 2019 and subsequent years, and the provisions then in force continue to govern income tax for 2018 and prior years.
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### 第二十九条（試験研究を行っ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 Experimental Research Is Conducted
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suppl-4311-6/art-29 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-29
**第一項** 新租税特別措置法第十条の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-29/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for 2019 and prior years.
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### 第三十条（地域経済牽引事業の促進区域内において特定事業用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 Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-4311-6/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-30
**第一項** 新租税特別措置法第十条の四第一項及び第三項の規定は、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に規定する特定事業用機械等について適用し、個人が施行日前に取得又は製作若しくは建設をした第十一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。）第十条の四第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-30/par-1
The provisions of Article 10-4, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) 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 machinery, etc. for specified business use prescribed in Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 (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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### 第三十一条（特定中小事業者が経営改善設備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 a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
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suppl-4311-6/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31
**第一項** 新租税特別措置法第十条の五の二第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、個人が施行日前に取得等をした旧租税特別措置法第十条の五の二第一項に規定する経営改善設備については、なお従前の例による。
suppl-4311-6/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31/par-1
The provisions of Article 10-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which an individual carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. before the Effective Date.
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**第二項** 個人が、施行日前に旧租税特別措置法第十条の五の二第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第十条の五の二第一項に規定する経営改善設備とみなして、同条の規定を適用する。
suppl-4311-6/art-31/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31/par-2
Where an individual received the delivery of a business improvement guidance and advice document prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第三十二条（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-4311-6/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第十一条第一項の表の第一号から第三号までの中欄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-4311-6/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-1
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十一条第一項（同項の表の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等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-4311-6/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-2
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which an individual carries out the acquisition, etc. on or after the Effective Date.
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**第三項** 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について適用する。
suppl-4311-6/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-3
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 prescribed in paragraph (1) of that Article that an individual acquires or newly builds on or after the Effective Date.
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**第四項** 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二項第一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第二項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二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-4311-6/art-32/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4
With regard to buildings listed in Article 14, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (2), item (ii) of that Article that an individual acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force.
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### 第三十三条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
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suppl-4311-6/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33
**第一項** 新租税特別措置法第二十九条の二の規定は、同条第一項に規定する取締役等又は特定従事者が附則第一条第十六号に定める日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等が同日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権等に係る株式については、なお従前の例による。
suppl-4311-6/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33/par-1
The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation apply to shares pertaining to specified share options prescribed in paragraph (1) of that Article that are granted to a director, etc. or specified engaged person prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, and the provisions then in force continue to govern shares pertaining to specified share options, etc. prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were granted to a director, etc. prescribed in that paragraph under a contract referred to in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before that date.
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### 第三十四条（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-4311-6/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34
**第一項** 新租税特別措置法第三十一条の二（第二項第八号の三に係る部分に限る。）の規定は、個人が令和元年六月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4311-6/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/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 (viii)-3) apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual makes on or after June 1, 2019.
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**第二項** 新租税特別措置法第三十三条（第一項第一号に係る部分に限る。）の規定は、令和元年六月一日以後に同項に規定する資産が収用され、補償金を取得する場合について適用し、同日前に旧租税特別措置法第三十三条第一項に規定する資産が収用され、補償金を取得した場合については、なお従前の例による。
suppl-4311-6/art-34/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-2
The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (i)) apply in the case where an asset prescribed in that paragraph is expropriated and compensation is acquired on or after June 1, 2019, and the provisions then in force continue to govern the case where an asset prescribed in Article 33, paragraph (1) of the Former Act on Special Measures Concerning Taxation was expropriated and compensation was acquired before that date.
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**第三項** 新租税特別措置法第三十四条（第二項第四号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の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三十四条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-4311-6/art-34/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-3
The provisions of Article 34 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 paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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**第四項** 新租税特別措置法第三十四条から第三十四条の三まで（新租税特別措置法第三十四条第二項第七号に係る部分に限る。）の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一項に規定する土地等の譲渡について適用する。
suppl-4311-6/art-34/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4
The provisions of Articles 34 through 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 34, paragraph (2), item (vii) of the New Act on Special Measures Concerning Taxation) apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第五項** 新租税特別措置法第三十四条の二（第二項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、個人が附則第一条第十七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二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二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-4311-6/art-34/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-5
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
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**第六項** 新租税特別措置法第三十五条第三項から第五項までの規定は、個人が施行日以後に行う同条第三項に規定する対象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三十五条第三項に規定する対象譲渡については、なお従前の例による。
suppl-4311-6/art-34/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-6
The provisions of Article 35, paragraphs (3) through (5) of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a covered transfer prescribed in Article 35, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第三十五条（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 of Capital Gains, etc. on General Shares, etc.
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suppl-4311-6/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35
**第一項** 新租税特別措置法第三十七条の十第三項（第一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合併について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第一号に規定する合併については、なお従前の例による。
suppl-4311-6/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a merger prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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**第二項** 新租税特別措置法第三十七条の十第三項（第二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分割について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第二号に規定する分割については、なお従前の例による。
suppl-4311-6/art-35/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35/par-2
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a company split prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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### 第三十六条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies, etc.
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suppl-4311-6/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36
**第一項** 個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第三号に定める特定株式に係る同条及び旧租税特別措置法第三十七条の十三の二の規定の適用については、なお従前の例による。
suppl-4311-6/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36/par-1
With regard to the application of the provisions of Article 37-13 of the Former Act on Special Measures Concerning Taxation and Article 37-13-2 of the Former Act on Special Measures Concerning Taxation with respect to specified shares specified in Article 37-13, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.
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### 第三十七条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
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suppl-4311-6/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37
**第一項** 新租税特別措置法第三十七条の十四第五項（第一号に係る部分に限る。）の規定は、令和五年一月一日以後に開設される同号に規定する非課税口座について適用し、同日前に開設された旧租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座については、なお従前の例による。
suppl-4311-6/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-1
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a tax-exempt account prescribed in that item that is opened on or after January 1, 2023, and the provisions then in force continue to govern a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
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**第二項** 新租税特別措置法第三十七条の十四第二十七項から第三十一項までの規定は、施行日以後に同条第二十七項に規定する出国をする同項の居住者又は恒久的施設を有する非居住者について適用する。
suppl-4311-6/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-2
The provisions of Article 37-14, paragraphs (27) through (31) of the New Act on Special Measures Concerning Taxation apply to a resident or a nonresident who has a permanent establishment referred to in paragraph (27) of that Article who becomes absent from Japan as prescribed in that paragraph on or after the Effective Date.
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### 第三十八条（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Minors' Accounts
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suppl-4311-6/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38
**第一項** 新租税特別措置法第三十七条の十四の二第五項の規定は、令和五年一月一日以後に開設される同項第一号に規定する未成年者口座及び同日以後に設けられる同項第三号に規定する非課税管理勘定について適用し、同日前に開設された旧租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座及び同日前に設けられた同項第三号に規定する非課税管理勘定については、なお従前の例による。
suppl-4311-6/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-1
The provisions of Article 37-14-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a minor's account prescribed in item (i) of that paragraph that is opened on or after January 1, 2023 and a tax-exempt management account prescribed in item (iii) of that paragraph that is established on or after that date, and the provisions then in force continue to govern a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date and a tax-exempt management account prescribed in item (iii) of that paragraph that was established before that date.
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**第二項** 新租税特別措置法第三十七条の十四の二第二十二項の規定は、令和四年四月一日以後に同条第二十項に規定する提出を受ける同項に規定する未成年者口座廃止届出書について適用し、同日前に旧租税特別措置法第三十七条の十四の二第二十項に規定する提出を受けた同項に規定する未成年者口座廃止届出書については、なお従前の例による。
suppl-4311-6/art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-2
The provisions of Article 37-14-2, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's account prescribed in paragraph (20) of that Article whose submission prescribed in that paragraph is received on or after April 1, 2022, and the provisions then in force continue to govern a written notification of closure of a minor's account prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation whose submission prescribed in that paragraph was received before that date.
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**第三項** 新租税特別措置法第三十七条の十四の二第二十八項から第三十項までの規定は、施行日以後に生ずる同条第六項に規定する契約不履行等事由について適用し、施行日前に生じた旧租税特別措置法第三十七条の十四の二第六項に規定する契約不履行等事由については、なお従前の例による。
suppl-4311-6/art-38/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-3
The provisions of Article 37-14-2, paragraphs (28) through (30) of the New Act on Special Measures Concerning Taxation apply to an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article that occurs on or after the Effective Date, and the provisions then in force continue to govern an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation that occurred before the Effective Date.
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### 第三十九条（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等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.
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suppl-4311-6/art-39 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-39
**第一項** 新租税特別措置法第三十七条の十四の三及び第三十七条の十四の四の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
suppl-4311-6/art-39/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-39/par-1
The provisions of Articles 37-14-3 and 37-14-4 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
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### 第四十条（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc.
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suppl-4311-6/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-40
**第一項** 新租税特別措置法第四十条の二の規定は、個人が施行日以後に行う同条に規定する資産の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四十条の二に規定する資産の譲渡については、なお従前の例による。
suppl-4311-6/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-40/par-1
The provisions of Article 40-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 40-2 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第四十一条（債務処理計画に基づき資産を贈与した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 Gift of Assets Based on a Debt Workout Plan
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suppl-4311-6/art-41 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-41
**第一項** 新租税特別措置法第四十条の三の二第一項の規定は、同項の個人が施行日以後に行う同項の贈与について適用し、旧租税特別措置法第四十条の三の二第一項の個人が施行日前に行った同項の贈与については、なお従前の例による。
suppl-4311-6/art-41/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-41/par-1
The provisions of Article 40-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a gift referred to in that paragraph that the individual referred to in that paragraph makes on or after the Effective Date, and the provisions then in force continue to govern a gift referred to in Article 40-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that the individual referred to in that paragraph made before the Effective Date.
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### 第四十二条（非居住者の内部取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents
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suppl-4311-6/art-42 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42
**第一項** 新租税特別措置法第四十条の三の三第一項、第二項、第四項、第九項、第十一項及び第十三項から第二十七項までの規定は、非居住者の令和三年分以後の所得税について適用し、非居住者の令和二年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-42/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42/par-1
The provisions of Article 40-3-3, paragraphs (1), (2), (4), (9), (11) and (13) through (27) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a nonresident for 2020 and prior years.
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**第二項** 新租税特別措置法第四十条の三の三第五項から第八項まで、第十項及び第十二項の規定は、非居住者の令和三年分以後の所得税について適用する。
suppl-4311-6/art-42/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42/par-2
The provisions of Article 40-3-3, paragraphs (5) through (8), (10) and (12) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2021 and subsequent years.
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### 第四十三条（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-4311-6/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43
**第一項** 新租税特別措置法第四十条の四第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる居住者の令和元年分以後の各年分の課税対象金額等（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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該居住者に係る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した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第四十条の四第一項各号に掲げる居住者の平成三十年分以前の各年分の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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-1
The provisions of Article 40-4, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article for 2018 and each prior year of a resident listed in any of the items of 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二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行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二項第一号に規定する外国関係会社の施行日前に開始した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は、なお従前の例による。
suppl-4311-6/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-2
The provisions of Article 40-4, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, 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 the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.
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**第三項** 新租税特別措置法第四十条の七第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である居住者の令和元年分以後の各年分の課税対象金額等（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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該居住者に係る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した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第四十条の七第一項に規定する特殊関係株主等である居住者の平成三十年分以前の各年分の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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-43/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-3
The provisions of Article 40-7, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the resident) for 2019 and each subsequent year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article for 2018 and each prior year of a resident who is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第四項** 新租税特別措置法第四十条の七第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第一項に規定する外国関係法人の施行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外国関係法人の施行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、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は、なお従前の例による。
suppl-4311-6/art-43/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-43/par-4
The provisions of Article 40-7, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, 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 the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.
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### 第四十四条（公的年金等控除の最低控除額等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Minimum Amount, etc. of the Public Pension Deduction
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suppl-4311-6/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44
**第一項** 新租税特別措置法第四十一条の十五の三第二項第一号の規定により読み替えられた新所得税法第二百三条の三の規定は、令和二年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
suppl-4311-6/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44/par-1
The provisions of Article 203-3 of the New Income Tax Act as applied by replacing terms pursuant to the provisions of Article 41-15-3, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. prescribed in Article 203-2 of the New Income Tax Act that are to be paid on or after January 1, 2020, and the provisions then in force continue to govern public pensions, etc. prescribed in Article 203-2 of the Former Income Tax Act that are to be paid before that date.
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### 第四十五条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4311-6/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45
**第一項** 新租税特別措置法第四十一条の十九の五第四項から第六項まで及び第十三項の規定は、居住者の令和三年分以後の所得税について適用し、居住者の令和二年分以前の所得税については、なお従前の例による。
suppl-4311-6/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45/par-1
The provisions of Article 41-19-5, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2021 and subsequent years, and the provisions then in force continue to govern income tax of a resident for 2020 and prior years.
machine translation, not official
### 第四十六条（保険年金の保険金受取人等に係る更正の請求の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Requests for Reassessment by Insurance Beneficiaries, etc. of Insurance Annuities
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suppl-4311-6/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-46
**第一項** 旧租税特別措置法第四十一条の二十の二第一項に規定する者が施行日前に行った同項の規定による更正の請求については、なお従前の例による。
suppl-4311-6/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-46/par-1
With regard to a request for reassessment under the provisions of Article 41-20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made before the Effective Date by a person prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
### 第四十七条（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 of Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements, etc.
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suppl-4311-6/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47
**第一項** 新租税特別措置法第四十二条の二第三項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引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三項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引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は、なお従前の例による。
suppl-4311-6/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47/par-1
The provisions of Article 42-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the interest received prescribed in that paragraph that a specified foreign corporation prescribed in Article 42-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第四十二条の二第五項の規定は、同項に規定する適格外国証券投資信託の受託者である同項に規定する特定外国法人が施行日以後に開始する同条第三項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同条第五項に規定する支払を受ける利子について適用する。
suppl-4311-6/art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47/par-2
The provisions of Article 42-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in paragraph (5) of that Article that a specified foreign corporation prescribed in that paragraph that is the trustee of a qualified foreign securities investment trust prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in paragraph (3) of that Article that it commences on or after the Effective Date.
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### 第四十八条（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-4311-6/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-48
**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、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同項に規定する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-4311-6/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-48/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 for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation begins 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 for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date.
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### 第四十九条（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等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where Small and Medium Sized Enterprises, etc. Acquire Machinery, etc.
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suppl-4311-6/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-49
**第一項** 新租税特別措置法第四十二条の六第一項（同項に規定する中小企業者に係る部分に限る。）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-4311-6/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-49/par-1
The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small and medium sized enterprise prescribed in that paragraph) 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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### 第五十条（地域経済牽引事業の促進区域内において特定事業用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 Machinery, etc. for Specified Business Use Is Acquired in a Promotion Area for Regional Economy Advancement Projects
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suppl-4311-6/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-50
**第一項** 新租税特別措置法第四十二条の十一の二第一項及び第二項の規定は、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に規定する特定事業用機械等について適用し、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十一の二第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-50/par-1
The provisions of Article 42-11-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in paragraph (1) 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 machinery, etc. for specified business use prescribed in Article 42-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第五十一条（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-4311-6/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51
**第一項** 新租税特別措置法第四十二条の十二の三第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備については、なお従前の例による。
suppl-4311-6/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-1
The provisions of Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. before the Effective Date.
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**第二項** 法人が、施行日前に旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備とみなして、同条の規定を適用する。
suppl-4311-6/art-51/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-2
Where a corporation received the delivery of a business improvement guidance and advice document prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第五十二条（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-4311-6/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第四十三条第一項の表の第一号から第三号までの中欄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-4311-6/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-1
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十三条第一項（同項の表の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等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-4311-6/art-52/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-2
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a corporation carries out the acquisition, etc. on or after the Effective Date.
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**第三項** 法人の施行日前に開始した事業年度における新租税特別措置法第四十四条の二第一項の規定の適用については、同項中「中小企業者（第四十二条の四第八項第八号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、「中小企業者」とする。
suppl-4311-6/art-52/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-3
With regard to the application of the provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in a business year of a corporation that began before the Effective Date, the phrase "small and medium sized enterprise (excluding one that falls under an excluded business operator prescribed in Article 42-4, paragraph (8), item (viii))" in that paragraph is deemed to be replaced with "small and medium sized enterprise".
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**第四項** 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について適用する。
suppl-4311-6/art-52/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-4
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 prescribed in paragraph (1) of that Article that a corporation acquires or newly builds on or after the Effective Date.
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**第五項** 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一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第三項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二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「事業年度が」とあるのは「事業年度が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」と、「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法律（平成三十一年法律第六号）附則第六十九条第五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十一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-4311-6/art-52/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5
With regard to buildings listed in Article 47-2, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (3), item (ii) of that Article that a corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. In such a case, the phrase "business year falls under a consolidated business year" in paragraph (2) of that Article is deemed to be replaced with "business year falls under 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)", and the phrase "Article 68-35, paragraph (1)" with "Article 68-35, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 69, paragraph (5) of the Supplementary Provisions of that Act".
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### 第五十三条（新事業開拓事業者投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators
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suppl-4311-6/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53
**第一項** 施行日前に受けた旧租税特別措置法第五十五条の二第一項に規定する計画の認定に係る同項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係る同項に規定する投資事業有限責任組合契約を締結している法人が施行日以後に終了する各事業年度において有している当該投資事業有限責任組合の組合財産である同項に規定する新事業開拓事業者の同項に規定する株式については、旧租税特別措置法第五十五条の二の規定は、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「に新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号。以下この項において「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（以下この項において「旧産業競争力強化法」という。）」と、「産業競争力強化法第二条第六項」とあるのは「旧産業競争力強化法第二条第七項」と、「（産業競争力強化法」とあるのは「（旧産業競争力強化法」と、「変更の認定」とあるのは「変更の認定（産業競争力強化法改正法附則第三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第十七条第一項の規定による変更の認定を含む。）」と、「第二条第五項」とあるのは「第二条第六項」と、同条第二項中「が連結事業年度」とあるのは「が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（以下この項において「令和二年旧措置法」という。）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二第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第七十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十一条の規定による改正前の租税特別措置法（第七項及び第九項において「旧効力措置法」という。）第六十八条の四十三の二第一項」と、「連結所得」とあるのは「令和二年旧措置法第二条第二項第二十二号に規定する連結所得」と、同条第七項中「第六十八条の四十三の二第七項」とあるのは「旧効力措置法第六十八条の四十三の二第七項」と、同条第九項中「第六十八条の四十三の二第九項」とあるのは「旧効力措置法第六十八条の四十三の二第九項」と、同条第十項中「前条第一項」とあるのは「令和二年旧措置法第五十五条第一項」と、「規定（」とあるのは「規定（令和二年旧措置法」とする。
suppl-4311-6/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53/par-1
With regard to the shares prescribed in Article 55-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that paragraph that constitute the partnership property of an investment limited partnership and that are held, in each business year ending on or after the Effective Date, by a corporation that has concluded an investment limited partnership contract prescribed in that paragraph pertaining to an investment limited partnership prescribed in that paragraph (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in that paragraph obtained before the Effective Date, the provisions of Article 55-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a 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. to Promote the Creation of New Businesses and Investment in Industry (Act No. 45 of 2024; hereinafter referred to as the 'Industrial Competitiveness Act Amendment Act' in this paragraph) (hereinafter referred to as the 'Former Act on Strengthening Industrial Competitiveness' in this paragraph)", the phrase "Article 2, paragraph (6) of the Act on Strengthening Industrial Competitiveness" with "Article 2, paragraph (7) of the Former Act on Strengthening Industrial Competitiveness", the phrase "(the Act on Strengthening Industrial Competitiveness" with "(the Former Act on Strengthening Industrial Competitiveness", the phrase "certification of a change" with "certification of a change (including a certification of a change under Article 17, paragraph (1) of 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 3, paragraph (2) of the Supplementary Provisions of the Industrial Competitiveness Act Amendment Act)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "is a consolidated business year" in paragraph (2) of that Article with "is 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) (hereinafter referred to as the 'Act on Special Measures Concerning Taxation Before the 2020 Amendment' in this paragraph) (hereinafter referred to as a 'consolidated business year' in this Article)", the phrase "Article 68-43-2, paragraph (1)" with "Article 68-43-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 70 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force' in paragraphs (7) and (9))", and the phrase "consolidated income" with "consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment", the phrase "Article 68-43-2, paragraph (7)" in paragraph (7) of that Article with "Article 68-43-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 68-43-2, paragraph (9)" in paragraph (9) of that Article with "Article 68-43-2, paragraph (9) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "paragraph (1) of the preceding Article" in paragraph (10) of that Article with "Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2020 Amendment", and the phrase "provisions (" with "provisions (... of the Act on Special Measures Concerning Taxation Before the 2020 Amendment".
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### 第五十四条（中小企業等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small and Medium Sized Enterprises, etc.
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suppl-4311-6/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-54
**第一項** 旧租税特別措置法第五十七条の九第三項に規定する法人の令和五年三月三十一日以前に開始する各事業年度の所得の金額の計算については、同項の規定は、なおその効力を有する。この場合において、同項中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「中小企業等」とあるのは「中小企業者等」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。
suppl-4311-6/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-54/par-1
With regard to the calculation of the amount of income for each business year beginning on or before March 31, 2023 of a corporation prescribed in Article 57-9, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In such a case, the phrase "March 31, 2019" in that paragraph is deemed to be replaced with "March 31, 2023", the phrase "Small and Medium Sized Businesses, etc." with "Small and Medium Sized Enterprises, etc.", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".
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### 第五十五条（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 of Corporations
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suppl-4311-6/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55
**第一項** 新租税特別措置法第六十五条の三（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、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三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-1
The provisions of Article 65-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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**第二項** 新租税特別措置法第六十五条の三から第六十五条の五まで（新租税特別措置法第六十五条の三第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十五号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4311-6/art-55/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2
The provisions of Articles 65-3 through 65-5 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第三項** 新租税特別措置法第六十五条の四（第一項第二十五号（同号の買取りをする者に係る部分に限る。）に係る部分に限る。）の規定は、法人が附則第一条第十七号に定める日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-55/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-3
The provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (xxv) (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
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### 第五十六条（国外関連者との取引に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions with Foreign Affiliates
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suppl-4311-6/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56
**第一項** 新租税特別措置法第六十六条の四第一項、第二項、第七項、第十二項、第十四項及び第十六項から第三十二項までの規定は、法人の令和二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し、法人の同日前に開始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-4311-6/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-1
The provisions of Article 66-4, paragraphs (1), (2), (7), (12), (14) and (16) through (32) 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, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
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**第二項** 新租税特別措置法第六十六条の四第八項から第十一項まで、第十三項及び第十五項の規定は、法人の令和二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-4311-6/art-56/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-2
The provisions of Article 66-4, paragraphs (8) through (11), (13) and (15) 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, 2020.
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**第三項** 新租税特別措置法第六十六条の四の三第五項から第七項まで及び第十四項の規定は、外国法人の令和二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し、外国法人の同日前に開始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-4311-6/art-56/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56/par-3
The provisions of Article 66-4-3, paragraphs (5) through (7) and (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a foreign corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a foreign corporation that began before that date.
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### 第五十七条（対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc.
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suppl-4311-6/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57
**第一項** 新租税特別措置法第六十六条の五の二及び第六十六条の五の三第一項の規定は、法人の令和二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し、法人の同日前に開始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-4311-6/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-1
The provisions of Article 66-5-2 and Article 66-5-3, paragraph (1) 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, 2020, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.
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**第二項** 新租税特別措置法第六十六条の五の三第三項及び第八項の規定は、令和二年四月一日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-57/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-2
The provisions of Article 66-5-3, paragraphs (3) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before that date.
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### 第五十八条（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-4311-6/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58
**第一項** 新租税特別措置法第六十六条の六第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる内国法人の施行日以後に終了する事業年度に係る課税対象金額等（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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額をいい、当該内国法人に係る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した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第六十六条の六第一項各号に掲げる内国法人の施行日前に終了した事業年度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課税対象金額及び同条第八項に規定する金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-1
The provisions of Article 66-6, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article pertaining to business years ending before the Effective Date of a domestic corporation listed in any of the items of 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二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行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二項第一号に規定する外国関係会社の施行日前に開始した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は、なお従前の例による。
suppl-4311-6/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-2
The provisions of Article 66-6, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, 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 the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.
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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及び第二項の規定は、同条第一項に規定する内国法人の施行日以後に終了する事業年度の課税対象金額等（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をいい、当該内国法人に係る同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した事業年度に係るものに限る。）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内国法人の施行日前に終了した事業年度の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は、なお従前の例による。
suppl-4311-6/art-58/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-3
The provisions of Article 66-7, paragraphs (1) and (2) 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, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic 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 66-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the taxable amount, partially taxable amount or partially taxable amount for a financial subsidiary, etc. prescribed in that paragraph for business years ending before the Effective Date of a domestic corporation 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八第十四項の規定は、施行日以後に確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-58/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-4
The provisions of Article 66-8, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the tax return, etc. arrived before the Effective Date.
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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二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度に係る課税対象金額等（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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額をいい、当該内国法人に係る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した事業年度に係るものに限る。）を計算する場合について適用し、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殊関係株主等である内国法人の施行日前に終了した事業年度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課税対象金額及び同条第八項に規定する金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-58/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-5
The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the taxable amount, etc. (meaning the taxable amount prescribed in paragraph (1) of that Article, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the domestic corporation) pertaining to business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the taxable amount prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the partially taxable amount prescribed in paragraph (6) of that Article and the partially taxable amount for a financial affiliated corporation prescribed in paragraph (8) of that Article pertaining to business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第六項** 新租税特別措置法第六十六条の九の二第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第一項に規定する外国関係法人の施行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外国関係法人の施行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、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は、なお従前の例による。
suppl-4311-6/art-58/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-6
The provisions of Article 66-9-2, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the taxable amount prescribed in that paragraph pertaining to that amount of applicable income, 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 the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**第七項** 新租税特別措置法第六十六条の九の三第一項及び第二項の規定は、同条第一項に規定する特殊関係株主等である内国法人の施行日以後に終了する事業年度の課税対象金額等（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をいい、当該内国法人に係る同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した事業年度に係るものに限る。）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殊関係株主等である内国法人の施行日前に終了した事業年度の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は、なお従前の例による。
suppl-4311-6/art-58/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-7
The provisions of Article 66-9-3, paragraphs (1) and (2) 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, etc. (meaning the taxable amount, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the domestic corporation) for business years ending on or after the Effective Date of a domestic corporation that is a specially-related shareholder, etc. 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, partially taxable amount or partially taxable amount for a financial affiliated corporation prescribed in that paragraph for business years ending before the Effective Date of a domestic corporation that is a specially-related shareholder, etc. prescribed in that paragraph.
machine translation, not official
### 第五十九条（中小企業者の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small and Medium Sized Enterprise
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suppl-4311-6/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-59
**第一項** 法人について施行日前に旧租税特別措置法第六十七条の五の二第一項に規定する事実が生じた場合における当該法人の当該事実が生じた日を含む事業年度以後の各事業年度分の法人税については、なお従前の例による。
suppl-4311-6/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-59/par-1
With regard to corporation tax of a corporation for the business year that includes the day on which the fact prescribed in Article 67-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent business year, in the case where that fact occurred with respect to the corporation before the Effective Date, the provisions then in force continue to govern.
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### 第六十条（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 of Book-Entry Government Bonds
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suppl-4311-6/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-60
**第一項** 新租税特別措置法第六十七条の十七第九項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する差益について適用し、旧租税特別措置法第六十七条の十七第九項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引につき支払を受ける同項に規定する差益については、なお従前の例による。
suppl-4311-6/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-60/par-1
The provisions of Article 67-17, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to the margin prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the margin prescribed in that paragraph that a specified foreign corporation prescribed in Article 67-17, paragraph (9) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date.
machine translation, not official
### 第六十一条（国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
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suppl-4311-6/art-61 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61
**第一項** 新租税特別措置法第六十七条の十八第四項から第六項まで及び第十三項の規定は、内国法人の令和二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し、内国法人の同日前に開始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-4311-6/art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61/par-1
The provisions of Article 67-18, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a domestic corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for business years of a domestic corporation that began before that date.
machine translation, not official
### 第六十二条（農業協同組合等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers of Agricultural Cooperatives, etc.
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suppl-4311-6/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-62
**第一項** 旧租税特別措置法第六十八条の二第一号に規定する全国の区域を地区とする農業協同組合連合会が施行日前に行った同号に掲げる合併については、なお従前の例による。
suppl-4311-6/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-62/par-1
With regard to a merger listed in Article 68-2, item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date by a federation of agricultural cooperatives whose district covers the entire country as prescribed in that item, the provisions then in force continue to govern.
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### 第六十三条（適格合併等の範囲等に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope, etc. of Qualified Mergers, etc.
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suppl-4311-6/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-63
**第一項** 新租税特別措置法第六十八条の二の三の規定は、施行日以後に行われる合併、分割及び株式交換について適用し、施行日前に行われた合併、分割及び株式交換については、なお従前の例による。
suppl-4311-6/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-63/par-1
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits and share exchanges carried out on or after the Effective Date, and the provisions then in force continue to govern mergers, company splits and share exchanges carried out before the Effective Date.
machine translation, not official
### 第六十四条（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 Shareholders, etc. in the Event of a Specified Merger
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suppl-4311-6/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-64
**第一項** 新租税特別措置法第六十八条の三の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
suppl-4311-6/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-64/par-1
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
machine translation, not official
### 第六十五条（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 a Change in the Scope of Taxable Income, etc.
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suppl-4311-6/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-65
**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、施行日後に新租税特別措置法第二条第二項第一号の三に規定する公益法人等に該当することとなる同項第二号の二に規定する普通法人及び同項第一号の四に規定する協同組合等について適用し、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等については、なお従前の例による。
suppl-4311-6/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-65/par-1
The provisions of Article 68-3-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to an ordinary corporation prescribed in Article 2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation and a cooperative, etc. prescribed in item (i)-4 of that paragraph that come to fall under a public interest corporation, etc. prescribed in item (i)-3 of that paragraph after the Effective Date, and the provisions then in force continue to govern a specified ordinary corporation, etc. 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.
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### 第六十六条（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等に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit, etc. Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4311-6/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-66
**第一項** 新租税特別措置法第六十八条の十一第一項（同項に規定する中小連結法人に係る部分に限る。）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-4311-6/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-66/par-1
The provisions of Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning a small or medium-sized consolidated corporation prescribed in that paragraph) apply to corporation tax for consolidated business years ending 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, and the provisions then in force continue to govern corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
### 第六十七条（連結法人が地域経済牽引事業の促進区域内において特定事業用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 a Consolidated Corporation Acquires Machinery, etc. for Specified Business Use in a Promotion Area for Regional Economy Advancement Projects
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suppl-4311-6/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67
**第一項** 新租税特別措置法第六十八条の十四の三第一項及び第二項の規定は、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に規定する特定事業用機械等について適用し、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六十八条の十四の三第一項に規定する特定事業用機械等については、なお従前の例による。
suppl-4311-6/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-67/par-1
The provisions of Article 68-14-3, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use 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, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 68-14-3, 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, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十八条（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 a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
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suppl-4311-6/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68
**第一項** 新租税特別措置法第六十八条の十五の四第一項（同項に規定する経営改善設備に係る同項に規定する経営改善指導助言書類に係る部分に限る。）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等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する経営改善設備について適用し、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等をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
suppl-4311-6/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68/par-1
The provisions of Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the business improvement guidance and advice document prescribed in that paragraph that pertains to the business improvement equipment prescribed in that paragraph) apply to business improvement equipment prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out the acquisition, etc. 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、施行日前に旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善指導助言書類の交付を受け、施行日から令和元年九月三十日までの間に当該経営改善指導助言書類に係る同項に規定する経営改善設備の取得等をする場合には、当該経営改善設備を新租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備とみなして、同条の規定を適用する。
suppl-4311-6/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68/par-2
Where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation received the delivery of a business improvement guidance and advice document prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and carries out, during the period from the Effective Date to September 30, 2019, the acquisition, etc. of business improvement equipment prescribed in that paragraph that pertains to that business improvement guidance and advice document, that business improvement equipment is deemed to be business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第六十九条（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-4311-6/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69
**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が施行日前に取得等（取得又は製作若しくは建設をいう。次項において同じ。）をした旧租税特別措置法第六十八条の十六第一項の表の第一号から第三号までの中欄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-4311-6/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-1
With regard to depreciable assets listed in the middle column of items (i) through (iii) of the table in Article 68-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out the acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in the following paragraph) before the Effective Date, the provisions then in force continue to govern.
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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等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-4311-6/art-69/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/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 (ii) of the table in that paragraph) apply to depreciable assets listed in the middle column of that item for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out the acquisition, etc. on or after the Effective Date.
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**第三項** 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が施行日前に開始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二十第一項の規定の適用については、同項中「中小連結法人（第六十八条の九第八項第七号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-4311-6/art-69/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-3
With regard to the application of the provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation in a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation began before the Effective Date, the phrase "small or medium-sized consolidated corporation (excluding one that falls under an excluded business operator prescribed in Article 68-9, paragraph (8), item (vii))" in that paragraph is deemed to be replaced with "small or medium-sized consolidated corporation".
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**第四項** 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について適用する。
suppl-4311-6/art-69/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-4
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 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.
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**第五項** 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一号に掲げる建築物（同号ロに掲げる地域内において整備されるものに限る。以下この項において同じ。）及び同条第三項第二号に掲げる構築物については、同条（同項第一号に掲げる建築物及び同項第二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、同条第一項中「第四十七条の二第三項第二号」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二条第五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十一条の規定による改正前の租税特別措置法（次項及び第三項第二号において「旧効力措置法」という。）第四十七条の二第三項第二号」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、同条第三項第二号中「第四十七条の二第三項第二号」とあるのは「旧効力措置法第四十七条の二第三項第二号」とする。
suppl-4311-6/art-69/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5
With regard to buildings listed in Article 68-35, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (limited to those developed within the area listed in (b) of that item; hereinafter the same applies in this paragraph) and structures listed in paragraph (3), item (ii) of that Article 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 that Article (limited to the part concerning buildings listed in item (i) of that paragraph and structures listed in item (ii) of that paragraph) remain in force. In such a case, the phrase "Article 47-2, paragraph (3), item (ii)" in paragraph (1) of that Article is deemed to be replaced with "Article 47-2, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 52, paragraph (5) 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), item (ii))", the phrase "Article 47-2, paragraph (1)" in paragraph (2) of that Article 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 (ii)" in paragraph (3), item (ii) of that Article with "Article 47-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第七十条（連結法人の新事業開拓事業者投資損失準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Losses on Investment in New Business Development Operators of Consolidated Corporations
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suppl-4311-6/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70
**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、施行日前に受けた旧租税特別措置法第六十八条の四十三の二第一項に規定する計画の認定に係る同項に規定する投資事業有限責任組合（以下この条において「投資事業有限責任組合」という。）に係る同項に規定する投資事業有限責任組合契約を締結しているものが施行日以後に終了する各連結事業年度において有している当該投資事業有限責任組合の組合財産である同項に規定する新事業開拓事業者の同項に規定する株式については、旧租税特別措置法第六十八条の四十三の二の規定は、なおその効力を有する。この場合において、同条第一項中「第二条第六項」とあるのは「第二条第七項」と、「第二条第五項」とあるのは「第二条第六項」と、同条第二項中「第五十五条の二第一項」とあるのは「所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十三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十一条の規定による改正前の租税特別措置法（第八項及び第十項において「旧効力措置法」という。）第五十五条の二第一項」と、同条第八項中「第五十五条の二第六項」とあるのは「旧効力措置法第五十五条の二第六項」と、同条第十項中「第五十五条の二第八項」とあるのは「旧効力措置法第五十五条の二第八項」とする。
suppl-4311-6/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70/par-1
With regard to the shares prescribed in Article 68-43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a new business development operator prescribed in that paragraph that constitute the partnership property of an investment limited partnership and that are held, in each consolidated business year ending on or after the Effective Date, by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has concluded an investment limited partnership contract prescribed in that paragraph pertaining to an investment limited partnership prescribed in that paragraph (hereinafter referred to as an "investment limited partnership" in this Article) pertaining to the certification of a plan prescribed in that paragraph obtained before the Effective Date, the provisions of Article 68-43-2 of the Former Act on Special Measures Concerning Taxation remain in force. In such a case, the phrase "Article 2, paragraph (6)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (7)", and the phrase "Article 2, paragraph (5)" with "Article 2, paragraph (6)", the phrase "Article 55-2, paragraph (1)" in paragraph (2) of that Article with "Article 55-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 11 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), which remains in force pursuant to the provisions of Article 53 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in paragraphs (8) and (10))", the phrase "Article 55-2, paragraph (6)" in paragraph (8) of that Article with "Article 55-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 55-2, paragraph (8)" in paragraph (10) of that Article with "Article 55-2, paragraph (8) of the Former Act on Special Measures Concerning Taxation Kept in Force".
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### 第七十一条（中小連結法人等の貸倒引当金の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Allowance for Bad Debts of Small or Medium-Sized Consolidated Corporations, etc.
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suppl-4311-6/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71
**第一項** 旧租税特別措置法第六十八条の五十九第三項に規定する協同組合等の令和五年三月三十一日以前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、同項の規定は、なおその効力を有する。この場合において、同項中「平成三十一年三月三十一日」とあるのは「令和五年三月三十一日」と、「百分の百十」とあるのは「百分の百十（平成三十一年四月一日から令和二年三月三十一日までの間に開始する事業年度については百分の百八とし、同年四月一日から令和三年三月三十一日までの間に開始する事業年度については百分の百六とし、同年四月一日から令和四年三月三十一日までの間に開始する事業年度については百分の百四とし、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については百分の百二とする。）」とする。
suppl-4311-6/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-71/par-1
With regard to the calculation of the amount of consolidated income for each consolidated business year beginning on or before March 31, 2023 of a cooperative, etc. prescribed in Article 68-59, paragraph (3) of the Former Act on Special Measures Concerning Taxation, the provisions of that paragraph remain in force. In such a case, the phrase "March 31, 2019" in that paragraph is deemed to be replaced with "March 31, 2023", and the phrase "110 percent" with "110 percent (108 percent for business years beginning during the period from April 1, 2019 to March 31, 2020, 106 percent for business years beginning during the period from April 1, 2020 to March 31, 2021, 104 percent for business years beginning during the period from April 1, 2021 to March 31, 2022, and 102 percent for business years beginning during the period from April 1, 2022 to March 31, 2023)".
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### 第七十二条（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 of Consolidated Corporations
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suppl-4311-6/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72
**第一項** 新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四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行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る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七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-1
The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 made before the Effective Date.
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**第二項** 新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まで（新租税特別措置法第六十五条の三第一項第七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附則第一条第十五号に定める日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4311-6/art-72/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-2
The provisions of Articles 68-74 through 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 makes on or after the date specified in Article 1, item (xv) of the Supplementary Provisions.
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**第三項** 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二十五号（同号の買取りをする者に係る部分に限る。）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附則第一条第十七号に定める日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る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が同日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4311-6/art-72/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-3
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 (xxv) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the person who makes the purchase referred to in that item)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 makes on or after the date specified in Article 1, item (xvii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, 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 made before that date.
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### 第七十三条（連結法人の国外関連者との取引に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Transactions of Consolidated Corporations with Foreign Affiliates
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suppl-4311-6/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73
**第一項** 新租税特別措置法第六十八条の八十八第一項、第七項、第十二項、第十四項及び第十六項から第三十三項までの規定は、連結法人の令和二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し、連結法人の同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-4311-6/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73/par-1
The provisions of Article 68-88, paragraphs (1), (7), (12), (14) and (16) through (33) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.
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**第二項** 新租税特別措置法第六十八条の八十八第八項から第十一項まで、第十三項及び第十五項の規定は、連結法人の令和二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-4311-6/art-73/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73/par-2
The provisions of Article 68-88, paragraphs (8) through (11), (13) and (15) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020.
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### 第七十四条（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Covered Net Interest Payments, etc. of Consolidated Corporations
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suppl-4311-6/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74
**第一項** 新租税特別措置法第六十八条の八十九の二及び第六十八条の八十九の三第一項の規定は、連結法人の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が令和二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し、連結法人の同項に規定する連結親法人事業年度が同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-4311-6/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74/par-1
The provisions of Article 68-89-2 and Article 68-89-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act of a consolidated corporation begins on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph of a consolidated corporation began before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十九の三第五項の規定は、令和二年四月一日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、同日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-74/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74/par-2
The provisions of Article 68-89-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before that date.
machine translation, not official
### 第七十五条（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-4311-6/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75
**第一項** 新租税特別措置法第六十八条の九十第一項、第二項（第二号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項各号に掲げる連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（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個別部分課税対象金額及び同条第八項に規定する個別金融子会社等部分課税対象金額をいい、当該連結法人に係る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した事業年度に係るものに限る。）を計算する場合について適用し、旧租税特別措置法第六十八条の九十第一項各号に掲げる連結法人の施行日前に終了した連結事業年度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個別部分課税対象金額及び同条第八項に規定する個別金融子会社等部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-1
The provisions of Article 68-90, paragraph (1), paragraph (2) (limited to the part concerning item (ii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the individually taxable amount, etc. (meaning the individually taxable amount prescribed in paragraph (1) of that Article, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article pertaining to the consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation listed in any of the items of paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the individually taxable amount prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial subsidiary, etc. prescribed in paragraph (8) of that Article pertaining to consolidated business years ending before the Effective Date of a consolidated corporation listed in any of the items of paragraph (1) of that Article.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十第二項（第二号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第二項第一号に規定する外国関係会社の施行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二項第一号に規定する外国関係会社の施行日前に開始した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は、なお従前の例による。
suppl-4311-6/art-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-2
The provisions of Article 68-90, paragraph (2) (limited to the part concerning item (ii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, 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 the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 before the Effective Date of a foreign affiliated company prescribed in paragraph (2), item (i) of that Article.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の九十一第一項及び第二項の規定は、同条第一項に規定する連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（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をいい、当該連結法人に係る同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した事業年度に係るものに限る。）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連結法人の施行日前に終了した連結事業年度の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は、なお従前の例による。
suppl-4311-6/art-75/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-3
The provisions of Article 68-91, paragraphs (1) and (2) 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 individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial subsidiary, etc. prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated company prescribed in that paragraph pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated 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 68-91, paragraph (1) of the Former 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 consolidated business years ending before the Effective Date of a consolidated corporation prescribed in that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の九十二第十四項の規定は、施行日以後に連結確定申告書等（期限後申告書を除く。以下この項において同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。
suppl-4311-6/art-75/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4
The provisions of Article 68-92, paragraph (14) of the New Act on Special Measures Concerning Taxation apply to corporation tax for which the due date for filing the consolidated tax return, etc. (excluding a return filed after the due date; hereinafter the same applies in this paragraph) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の九十三の二第二項（第三号イ（３）から（５）までに係る部分に限る。）及び第三項の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度に係る個別課税対象金額等（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個別部分課税対象金額及び同条第八項に規定する個別金融関係法人部分課税対象金額をいい、当該連結法人に係る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した事業年度に係るものに限る。）を計算する場合について適用し、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殊関係株主等である連結法人の施行日前に終了した連結事業年度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個別部分課税対象金額及び同条第八項に規定する個別金融関係法人部分課税対象金額を計算する場合については、なお従前の例による。
suppl-4311-6/art-75/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-5
The provisions of Article 68-93-2, paragraph (2) (limited to the part concerning item (iii), (a)(3) through (5)) and paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case of calculating the individually taxable amount, etc. (meaning the individually taxable amount prescribed in paragraph (1) of that Article, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in paragraph (8) of that Article, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in paragraph (1) of that Article pertaining to the consolidated corporation) pertaining to consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the case of calculating the individually taxable amount prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the individually taxable partial amount prescribed in paragraph (6) of that Article and the individually taxable partial amount for a financial affiliated corporation prescribed in paragraph (8) of that Article pertaining to consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in paragraph (1) of that Article.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の九十三の二第二項（第三号ロ及びハに係る部分に限る。）、第六項（第七号の二及び第十一号に係る部分に限る。）及び第七項の規定は、同条第一項に規定する外国関係法人の施行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外国関係法人の施行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、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は、なお従前の例による。
suppl-4311-6/art-75/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-6
The provisions of Article 68-93-2, paragraph (2) (limited to the part concerning item (iii), (b) and (c)), paragraph (6) (limited to the part concerning items (vii)-2 and (xi)) and paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable income prescribed in paragraph (1) of that Article and the individually taxable amount prescribed in that paragraph pertaining to that amount of applicable income, 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 the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article, and the provisions then in force continue to govern the amount of applicable income 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 amount of applicable income, 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 before the Effective Date of a foreign affiliated corporation prescribed in paragraph (1) of that Article.
machine translation, not official
**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及び第二項の規定は、同条第一項に規定する特殊関係株主等である連結法人の施行日以後に終了する連結事業年度の個別課税対象金額等（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をいい、当該連結法人に係る同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した事業年度に係るものに限る。）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殊関係株主等である連結法人の施行日前に終了した連結事業年度の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は、なお従前の例による。
suppl-4311-6/art-75/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-7
The provisions of Article 68-93-3, paragraphs (1) and (2) 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 individually taxable amount, etc. (meaning the individually taxable amount, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph, and limited to those pertaining to business years beginning on or after April 1, 2018 of a foreign affiliated corporation prescribed in that paragraph pertaining to the consolidated corporation) for consolidated business years ending on or after the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. 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, individually taxable partial amount or individually taxable partial amount for a financial affiliated corporation prescribed in that paragraph for consolidated business years ending before the Effective Date of a consolidated corporation that is a specially-related shareholder, etc. prescribed in that paragraph.
machine translation, not official
### 第七十六条（中小連結法人の事業再生に伴い特定の組合財産に係る債務免除等がある場合の評価損益等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Valuation Gains and Losses, etc. Where There Is Debt Forgiveness, etc. Pertaining to Specified Partnership Property in Connection with the Business Revitalization of a Small or Medium-Sized Consolidated Corporation
caption: machine translation, not official
suppl-4311-6/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-76
**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について施行日前に旧租税特別措置法第六十八条の百二の三第一項に規定する事実が生じた場合における当該連結親法人又はその連結子法人の当該事実が生じた日を含む連結事業年度以後の各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-4311-6/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-76/par-1
With regard to corporation tax of a consolidated parent corporation or its consolidated subsidiary corporation for the consolidated business year that includes the day on which the fact prescribed in Article 68-102-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation occurred and for each subsequent consolidated business year, in the case where that fact occurred before the Effective Date with respect to a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions then in force continue to govern.
machine translation, not official
### 第七十七条（連結法人の連結国外所得金額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of the Amount of Consolidated Foreign-Source Income of Consolidated Corporations
caption: machine translation, not official
suppl-4311-6/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-77
**第一項** 新租税特別措置法第六十八条の百七の二第四項から第六項まで及び第十三項の規定は、連結法人の令和二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し、連結法人の同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-4311-6/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-77/par-1
The provisions of Article 68-107-2, paragraphs (4) through (6) and (13) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated corporation beginning on or after April 1, 2020, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated corporation that began before that date.
machine translation, not official
### 第七十八条（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
caption: machine translation, not official
suppl-4311-6/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-78
**第一項** 新租税特別措置法第六十八条の百九の二の規定は、施行日以後に合併、分割又は株式交換が行われる場合について適用し、施行日前に合併、分割又は株式交換が行われた場合については、なお従前の例による。
suppl-4311-6/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-78/par-1
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split or share exchange is carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a merger, company split or share exchange was carried out before the Effective Date.
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### 第七十九条（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-4311-6/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79
**第一項** 新租税特別措置法第六十九条の四第三項及び第六項の規定は、施行日以後に相続又は遺贈により取得する同条第一項に規定する宅地等（次項において「宅地等」という。）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した旧租税特別措置法第六十九条の四第一項に規定する宅地等に係る相続税については、なお従前の例による。
suppl-4311-6/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-1
The provisions of Article 69-4, paragraphs (3) and (6) of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to residential land, etc. prescribed in paragraph (1) of that Article (referred to as "residential land, etc." in the following paragraph) acquired through inheritance or bequest on or after the Effective Date, and the provisions then in force continue to govern inheritance tax pertaining to residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired through inheritance or bequest before the Effective Date.
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**第二項** 施行日から令和四年三月三十一日までの間に相続又は遺贈により取得する宅地等に係る新租税特別措置法第六十九条の四第三項第一号の規定の適用については、同号中「相続開始前三年以内」とあるのは、「平成三十一年四月一日以後」とする。
suppl-4311-6/art-79/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-2
With regard to the application of the provisions of Article 69-4, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation to residential land, etc. acquired through inheritance or bequest during the period from the Effective Date to March 31, 2022, the phrase "within three years before the commencement of the succession" in that item is deemed to be replaced with "on or after April 1, 2019".
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**第三項** 新租税特別措置法第七十条の二の二第一項、第四項及び第十項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得した旧租税特別措置法第七十条の二の二第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税については、なお従前の例による。
suppl-4311-6/art-79/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-3
The provisions of Article 70-2-2, paragraphs (1), (4) and (10) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in that paragraph acquired before the Effective Date.
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**第四項** 施行日から令和元年六月三十日までの間における新租税特別措置法第七十条の二の二の規定の適用については、同条第二項第一号イ中「並びに第十一項及び第十二項」とあるのは「及び第十一項」と、同条第六項中「第十二項第五号」とあるのは「第十二項第三号」と、同条第十一項第三号中「をいう。次項において同じ」とあるのは「をいう」と、同条第十四項及び第十五項中「第十二項第四号」とあるのは「第十二項第二号」とする。
suppl-4311-6/art-79/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-4
With regard to the application of the provisions of Article 70-2-2 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to June 30, 2019, the phrase "and paragraphs (11) and (12)" in paragraph (2), item (i), (a) of that Article is deemed to be replaced with "and paragraph (11)", the phrase "paragraph (12), item (v)" in paragraph (6) of that Article with "paragraph (12), item (iii)", the phrase "Employment Insurance Act; the same applies in the following paragraph" in paragraph (11), item (iii) of that Article with "Employment Insurance Act", and the phrase "paragraph (12), item (iv)" in paragraphs (14) and (15) of that Article with "paragraph (12), item (ii)".
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**第五項** 新租税特別措置法第七十条の二の三第一項及び第四項の規定は、施行日以後に取得する同条第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税について適用し、施行日前に取得した旧租税特別措置法第七十条の二の三第一項に規定する信託受益権、金銭又は同項に規定する金銭等に係る贈与税については、なお従前の例による。
suppl-4311-6/art-79/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-5
The provisions of Article 70-2-3, paragraphs (1) and (4) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to the beneficial interest in a trust prescribed in paragraph (1) of that Article, money or monies, etc. prescribed in that paragraph acquired on or after the Effective Date, and the provisions then in force continue to govern gift tax pertaining to the beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, money or monies, etc. prescribed in that paragraph acquired before the Effective Date.
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**第六項** 新租税特別措置法第七十条の二の五第一項及び第二項、第七十条の二の六第一項及び第二項、第七十条の二の七第一項（同項に規定する特例事業受贈者の年齢の要件に係る部分に限る。）、第七十条の七第二項第三号イ並びに第七十条の七の五第二項第六号イの規定は、令和四年四月一日以後に贈与により取得する財産に係る贈与税について適用し、同日前に贈与により取得した財産に係る贈与税については、なお従前の例による。
suppl-4311-6/art-79/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-6
The provisions of Article 70-2-5, paragraphs (1) and (2), Article 70-2-6, paragraphs (1) and (2), Article 70-2-7, paragraph (1) (limited to the part concerning the age requirement for a special business donee prescribed in that paragraph), Article 70-7, paragraph (2), item (iii), (a) and Article 70-7-5, paragraph (2), item (vi), (a) of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to property acquired by gift on or after April 1, 2022, and the provisions then in force continue to govern gift tax pertaining to property acquired by gift before that date.
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**第七項** 施行日から令和四年三月三十一日までの間に贈与をする場合における新租税特別措置法第七十条の二の八及び第七十条の六の八第二項第二号イの規定の適用については、これらの規定中「十八歳」とあるのは、「二十歳」とする。
suppl-4311-6/art-79/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-7
With regard to the application of the provisions of Article 70-2-8 and Article 70-6-8, paragraph (2), item (ii), (a) of the New Act on Special Measures Concerning Taxation in the case where a gift is made during the period from the Effective Date to March 31, 2022, the phrase "18 years of age" in those provisions is deemed to be replaced with "20 years of age".
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**第八項** 令和二年四月一日前に次の各号に掲げる届出書の提出があった場合における当該各号に定める贈与税又は相続税（当該贈与税又は相続税に係る利子税及び延滞税を含む。）の徴収を目的とする国の権利の時効については、新租税特別措置法第七十条の四第二十九項、第七十条の六第三十四項、第七十条の六の六第十二項、第七十条の七第十項及び第七十条の七の二第十一項の規定にかかわらず、なお従前の例による。
suppl-4311-6/art-79/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8
With regard to the prescription of the national government's right to collect the gift tax or inheritance tax specified in each of the following items (including interest tax and delinquent tax relating to that gift tax or inheritance tax) in the case where the written notification listed in that item was submitted before April 1, 2020, notwithstanding the provisions of Article 70-4, paragraph (29), Article 70-6, paragraph (34), Article 70-6-6, paragraph (12), Article 70-7, paragraph (10) and Article 70-7-2, paragraph (11) of the New Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**一** 旧租税特別措置法第七十条の四第二十七項の届出書 同条第二十九項に規定する贈与税
suppl-4311-6/art-79/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-1
the written notification referred to in Article 70-4, paragraph (27) of the Former Act on Special Measures Concerning Taxation: the gift tax prescribed in paragraph (29) of that Article;
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**二** 旧租税特別措置法第七十条の六第三十二項の届出書 同条第三十四項に規定する相続税
suppl-4311-6/art-79/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-2
the written notification referred to in Article 70-6, paragraph (32) of the Former Act on Special Measures Concerning Taxation: the inheritance tax prescribed in paragraph (34) of that Article;
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**三** 旧租税特別措置法第七十条の六の六第十一項の届出書 同条第二項第七号ロに規定する猶予中相続税額に相当する相続税
suppl-4311-6/art-79/par-8/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-3
the written notification referred to in Article 70-6-6, paragraph (11) of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article;
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**四** 旧租税特別措置法第七十条の七第九項の届出書 同条第二項第七号ロに規定する猶予中贈与税額に相当する贈与税
suppl-4311-6/art-79/par-8/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-4
the written notification referred to in Article 70-7, paragraph (9) of the Former Act on Special Measures Concerning Taxation: the gift tax equivalent to the amount of gift tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article;
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**五** 旧租税特別措置法第七十条の七の二第十項の届出書 同条第二項第七号ロに規定する猶予中相続税額に相当する相続税
suppl-4311-6/art-79/par-8/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8/item-5
the written notification referred to in Article 70-7-2, paragraph (10) of the Former Act on Special Measures Concerning Taxation: the inheritance tax equivalent to the amount of inheritance tax under a grace period prescribed in paragraph (2), item (vii), (b) of that Article.
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**第九項** 附則第一条第十七号に掲げる規定の施行の際現に旧租税特別措置法第七十条の四の二第一項第二号に掲げる貸付けが行われている場合における同条の規定の適用については、なお従前の例による。
suppl-4311-6/art-79/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-9
With regard to the application of the provisions of Article 70-4-2 of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in Article 70-4-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.
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**第十項** 附則第一条第十七号に掲げる規定の施行の際現に旧租税特別措置法第七十条の六の二第一項第二号に掲げる貸付けが行われている場合における同条の規定の適用については、なお従前の例による。
suppl-4311-6/art-79/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-10
With regard to the application of the provisions of Article 70-6-2 of the Former Act on Special Measures Concerning Taxation in the case where, at the time the provisions listed in Article 1, item (xvii) of the Supplementary Provisions come into effect, a lending listed in Article 70-6-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation is actually being made, the provisions then in force continue to govern.
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**第十一項** 新租税特別措置法第七十条の六の八の規定は、平成三十一年一月一日以後に贈与により取得をする同条第二項第一号に規定する特定事業用資産に係る贈与税について適用する。
suppl-4311-6/art-79/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-11
The provisions of Article 70-6-8 of the New Act on Special Measures Concerning Taxation apply to gift tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired by gift on or after January 1, 2019.
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**第十二項** 施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の八第十項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。
suppl-4311-6/art-79/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-12
With regard to the application of the provisions of Article 70-6-8, paragraph (10) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".
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**第十三項** 新租税特別措置法第七十条の六の十の規定は、平成三十一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一号に規定する特定事業用資産に係る相続税について適用する。
suppl-4311-6/art-79/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-13
The provisions of Article 70-6-10 of the New Act on Special Measures Concerning Taxation apply to inheritance tax pertaining to specified business assets prescribed in paragraph (2), item (i) of that Article acquired through inheritance or bequest on or after January 1, 2019.
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**第十四項** 施行日から令和二年三月三十一日までの間における新租税特別措置法第七十条の六の十第十一項の規定の適用については、同項中「から当該届出書の届出期限までの間は完成せず、当該」とあるのは「に中断し、当該届出書の」と、「その進行を始める」とあるのは「進行する」とする。
suppl-4311-6/art-79/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-14
With regard to the application of the provisions of Article 70-6-10, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2020, the phrase "is not completed during the period from the time of submission of the written notification referred to in the preceding paragraph until the notification deadline of that written notification, and … from the day following that notification deadline" in that paragraph is deemed to be replaced with "is interrupted at the time of submission of the written notification referred to in the preceding paragraph, and … from the day following the notification deadline of that written notification", and the phrase "is to begin to run anew" with "is to run anew".
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### 第八十条（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
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suppl-4311-6/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-80
**第一項** 令和元年十月一日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4311-6/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-80/par-1
The provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before October 1, 2019.
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### 第八十一条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Tobacco Tax Rates
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suppl-4311-6/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-81
**第一項** 令和元年十月一日前に課した、又は課すべきであったたばこ税については、なお従前の例による。
suppl-4311-6/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-81/par-1
The provisions then in force continue to govern tobacco tax that was imposed, or should have been imposed, before October 1, 2019.
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### 第八十三条（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-4311-6/art-83 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83
**第一項** 令和元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。）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-4311-6/art-83/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83/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) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2019, the provisions then in force continue to govern.
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### 第八十四条（特別還付金の支給に関する経過措置） — Transitional Measures Concerning Payment of Special Refunds
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suppl-4311-6/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-84
**第一項** 個人が施行日前に提出した旧租税特別措置法第九十七条の二第三項に規定する特別還付金請求書に係る同条第一項に規定する特別還付金についての同条の規定の適用については、なお従前の例による。
suppl-4311-6/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-84/par-1
With regard to the application of the provisions of Article 97-2 of the Former Act on Special Measures Concerning Taxation to a special refund prescribed in paragraph (1) of that Article pertaining to a written claim for a special refund prescribed in paragraph (3) of that Article that an individual submitted before the Effective Date, the provisions then in force continue to govern.
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### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
caption: machine translation, not official
suppl-4311-6/art-115 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115
**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-4311-6/art-115/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115/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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### 第百十六条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4311-6/art-116 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-116
**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-4311-6/art-116/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-116/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-4311-6/art-1/par-1/item-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-4311-6/art-83 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-83
- suppl-4311-6/art-1/par-1/item-2: 附則第三十四条第一項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4311-6/art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-1
- suppl-4311-6/art-1/par-1/item-2: 第二項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4311-6/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-2
- suppl-4311-6/art-1/par-1/item-5/sub-2: 第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-4311-6/art-81 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-81
- suppl-4311-6/art-1/par-1/item-5/sub-2: 附則第八十条 → 租税特別措置法 附則第八十条 (Supplementary Provisions, Article 80), suppl-4311-6/art-80 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-80
- suppl-4311-6/art-1/par-1/item-6/sub-2: 附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4311-6/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-44
- suppl-4311-6/art-1/par-1/item-7/sub-2: 第五十七条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4311-6/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57
- suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十三条 → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4311-6/art-73 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-73
- suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十四条 → 租税特別措置法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-4311-6/art-74 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74
- suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4311-6/art-77 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-77
- suppl-4311-6/art-1/par-1/item-7/sub-2: 第七十九条第八項 → 租税特別措置法 附則第七十九条第八項 (Supplementary Provisions, Article 79, paragraph (8)), suppl-4311-6/art-79/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-8
- suppl-4311-6/art-1/par-1/item-7/sub-2: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4311-6/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-61
- suppl-4311-6/art-1/par-1/item-7/sub-2: 附則第五十六条 → 租税特別措置法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4311-6/art-56 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-56
- suppl-4311-6/art-1/par-1/item-9/sub-1: 附則第四十二条 → 租税特別措置法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-4311-6/art-42 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-42
- suppl-4311-6/art-1/par-1/item-9/sub-1: 第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4311-6/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-45
- suppl-4311-6/art-1/par-1/item-11/sub-2: 第三十八条第一項 → 租税特別措置法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4311-6/art-38/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-1
- suppl-4311-6/art-1/par-1/item-11/sub-2: 第七十九条第六項 → 租税特別措置法 附則第七十九条第六項 (Supplementary Provisions, Article 79, paragraph (6)), suppl-4311-6/art-79/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-6
- suppl-4311-6/art-1/par-1/item-11/sub-2: 第二項 → 租税特別措置法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4311-6/art-38/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-2
- suppl-4311-6/art-1/par-1/item-11/sub-2: 附則第三十七条第一項 → 租税特別措置法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-4311-6/art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-1
- suppl-4311-6/art-1/par-1/item-15/sub-2: 第七十二条第二項 → 租税特別措置法 附則第七十二条第二項 (Supplementary Provisions, Article 72, paragraph (2)), suppl-4311-6/art-72/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-2
- suppl-4311-6/art-1/par-1/item-15/sub-2: 附則第三十四条第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4311-6/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4
- suppl-4311-6/art-1/par-1/item-15/sub-2: 第五十五条第二項 → 租税特別措置法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4311-6/art-55/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2
- suppl-4311-6/art-1/par-1/item-16/sub-2: 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-4311-6/art-69/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-3
- suppl-4311-6/art-1/par-1/item-16/sub-2: 附則第三十三条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4311-6/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33
- suppl-4311-6/art-1/par-1/item-16/sub-2: 第五十二条第三項 → 租税特別措置法 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4311-6/art-52/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-3
- suppl-4311-6/art-1/par-1/item-17: 附則第三十四条第五項 → 租税特別措置法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-4311-6/art-34/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-5
- suppl-4311-6/art-1/par-1/item-17: 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）附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5011-12/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-12/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5011-12/art-1/par-1/item-2
- suppl-4311-6/art-1/par-1/item-17: 第五十五条第三項 → 租税特別措置法 附則第五十五条第三項 (Supplementary Provisions, Article 55, paragraph (3)), suppl-4311-6/art-55/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-3
- suppl-4311-6/art-1/par-1/item-17: 第七十九条第九項 → 租税特別措置法 附則第七十九条第九項 (Supplementary Provisions, Article 79, paragraph (9)), suppl-4311-6/art-79/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-9
- suppl-4311-6/art-1/par-1/item-17: 第十項 → 租税特別措置法 附則第七十九条第十項 (Supplementary Provisions, Article 79, paragraph (10)), suppl-4311-6/art-79/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-10
- suppl-4311-6/art-1/par-1/item-17: 第七十二条第三項 → 租税特別措置法 附則第七十二条第三項 (Supplementary Provisions, Article 72, paragraph (3)), suppl-4311-6/art-72/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-3
- suppl-4311-6/art-29/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-4311-6/art-30/par-1: 第三項 → 租税特別措置法 第十条の四第三項 (Article 10-4, paragraph (3)), art-10-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-3
- suppl-4311-6/art-30/par-1: 新租税特別措置法第十条の四第一項 → 租税特別措置法 第十条の四第一項 (Article 10-4, paragraph (1)), art-10-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-4/par-1
- suppl-4311-6/art-31/par-1: この条 → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4311-6/art-31 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31
- suppl-4311-6/art-31/par-1: 新租税特別措置法第十条の五の二第一項 → 租税特別措置法 第十条の五の二第一項 (Article 10-5-2, paragraph (1)), art-10-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-2/par-1
- suppl-4311-6/art-31/par-2: 同条 → 租税特別措置法 第十条の五の二 (Article 10-5-2), art-10-5-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-2 · https://japanlaw.org/l/332AC0000000026/art-10-5-2
- suppl-4311-6/art-31/par-2: 新租税特別措置法第十条の五の二第一項 → 租税特別措置法 第十条の五の二第一項 (Article 10-5-2, paragraph (1)), art-10-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-2/par-1
- suppl-4311-6/art-32/par-1: 次項 → 租税特別措置法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4311-6/art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-2
- suppl-4311-6/art-32/par-2: 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-4311-6/art-32/par-3: 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-4311-6/art-32/par-3: 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-4311-6/art-32/par-3: 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-4311-6/art-32/par-4: この項 → 租税特別措置法 附則第三十二条第四項 (Supplementary Provisions, Article 32, paragraph (4)), suppl-4311-6/art-32/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4
- suppl-4311-6/art-33/par-1: 同条第一項 → 租税特別措置法 第二十九条の二第一項 (Article 29-2, paragraph (1)), art-29-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1
- suppl-4311-6/art-33/par-1: 新租税特別措置法第二十九条の二 → 租税特別措置法 第二十九条の二 (Article 29-2), art-29-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2 · https://japanlaw.org/l/332AC0000000026/art-29-2
- suppl-4311-6/art-33/par-1: 附則第一条第十六号 → 租税特別措置法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4311-6/art-1/par-1/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16
- suppl-4311-6/art-34/par-1: 第二項第八号の三 → 租税特別措置法 第三十一条の二第二項第九号 (Article 31-2, paragraph (2), item (ix)), art-31-2/par-2/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-9
- suppl-4311-6/art-34/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-4311-6/art-34/par-1: 同条第一項 → 租税特別措置法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1
- suppl-4311-6/art-34/par-2: 同項 → 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-4311-6/art-34/par-2: 第一項第一号 → 租税特別措置法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-1
- suppl-4311-6/art-34/par-2: 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-4311-6/art-34/par-3: 新租税特別措置法第三十四条 → 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-4311-6/art-34/par-3: 第二項第四号 → 租税特別措置法 第三十四条第二項第四号 (Article 34, paragraph (2), item (iv)), art-34/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-4
- suppl-4311-6/art-34/par-3: 同条第一項 → 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-4311-6/art-34/par-4: 新租税特別措置法第三十四条から第三十四条の三まで → 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-4311-6/art-34/par-4: 新租税特別措置法第三十四条から第三十四条の三まで → 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-4311-6/art-34/par-4: 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-4311-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15
- suppl-4311-6/art-34/par-4: 新租税特別措置法第三十四条第二項第七号 → 租税特別措置法 第三十四条第二項第七号 (Article 34, paragraph (2), item (vii)), art-34/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-7
- suppl-4311-6/art-34/par-4: 新租税特別措置法第三十四条から第三十四条の三まで → 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-4311-6/art-34/par-4: 新租税特別措置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-4311-6/art-34/par-5: 新租税特別措置法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-4311-6/art-34/par-5: 第二項第二十五号 → 租税特別措置法 第三十四条の二第二項第二十五号 (Article 34-2, paragraph (2), item (xxv)), art-34-2/par-2/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-25
- suppl-4311-6/art-34/par-5: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4311-6/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
- suppl-4311-6/art-34/par-5: 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-4311-6/art-34/par-6: 新租税特別措置法第三十五条第三項から第五項まで → 租税特別措置法 第三十五条第六項 (Article 35, paragraph (6)), art-35/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/art-35/par-6
- suppl-4311-6/art-34/par-6: 新租税特別措置法第三十五条第三項から第五項まで → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3
- suppl-4311-6/art-34/par-6: 新租税特別措置法第三十五条第三項から第五項まで → 租税特別措置法 第三十五条第五項 (Article 35, paragraph (5)), art-35/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/art-35/par-5
- suppl-4311-6/art-35/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-4311-6/art-35/par-1: 第一号 → 租税特別措置法 第三十七条の十第三項第一号 (Article 37-10, paragraph (3), item (i)), art-37-10/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-1
- suppl-4311-6/art-35/par-2: 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-4311-6/art-35/par-2: 第二号 → 租税特別措置法 第三十七条の十第三項第二号 (Article 37-10, paragraph (3), item (ii)), art-37-10/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-2
- suppl-4311-6/art-37/par-1: 第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1
- suppl-4311-6/art-37/par-1: 新租税特別措置法第三十七条の十四第五項 → 租税特別措置法 第三十七条の十四第五項 (Article 37-14, paragraph (5)), art-37-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5
- suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十五項 (Article 37-14, paragraph (25)), art-37-14/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-25 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-25
- suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十四項 (Article 37-14, paragraph (24)), art-37-14/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-24 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-24
- suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十七項 (Article 37-14, paragraph (27)), art-37-14/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-27
- suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十三項 (Article 37-14, paragraph (23)), art-37-14/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-23 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-23
- suppl-4311-6/art-38/par-1: 新租税特別措置法第三十七条の十四の二第五項 → 租税特別措置法 第三十七条の十四の二第五項 (Article 37-14-2, paragraph (5)), art-37-14-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5
- suppl-4311-6/art-38/par-1: 同項第一号 → 租税特別措置法 第三十七条の十四の二第五項第一号 (Article 37-14-2, paragraph (5), item (i)), art-37-14-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1
- suppl-4311-6/art-38/par-1: 同項第三号 → 租税特別措置法 第三十七条の十四の二第五項第三号 (Article 37-14-2, paragraph (5), item (iii)), art-37-14-2/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-3
- suppl-4311-6/art-38/par-2: 新租税特別措置法第三十七条の十四の二第二十二項 → 租税特別措置法 第三十七条の十四の二第二十二項 (Article 37-14-2, paragraph (22)), art-37-14-2/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-22 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-22
- suppl-4311-6/art-38/par-2: 同条第二十項 → 租税特別措置法 第三十七条の十四の二第二十項 (Article 37-14-2, paragraph (20)), art-37-14-2/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20
- suppl-4311-6/art-38/par-3: 新租税特別措置法第三十七条の十四の二第二十八項から第三十項まで → 租税特別措置法 第三十七条の十四の二第二十九項 (Article 37-14-2, paragraph (29)), art-37-14-2/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-29
- suppl-4311-6/art-38/par-3: 新租税特別措置法第三十七条の十四の二第二十八項から第三十項まで → 租税特別措置法 第三十七条の十四の二第三十項 (Article 37-14-2, paragraph (30)), art-37-14-2/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-30 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-30
- suppl-4311-6/art-38/par-3: 同条第六項 → 租税特別措置法 第三十七条の十四の二第六項 (Article 37-14-2, paragraph (6)), art-37-14-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6
- suppl-4311-6/art-38/par-3: 新租税特別措置法第三十七条の十四の二第二十八項から第三十項まで → 租税特別措置法 第三十七条の十四の二第二十八項 (Article 37-14-2, paragraph (28)), art-37-14-2/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-28
- suppl-4311-6/art-39/par-1: 新租税特別措置法第三十七条の十四の三 → 租税特別措置法 第三十七条の十四の三 (Article 37-14-3), art-37-14-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3
- suppl-4311-6/art-39/par-1: 第三十七条の十四の四 → 租税特別措置法 第三十七条の十四の四 (Article 37-14-4), art-37-14-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-4
- suppl-4311-6/art-40/par-1: 新租税特別措置法第四十条の二 → 租税特別措置法 第四十条の二 (Article 40-2), art-40-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-2 · https://japanlaw.org/l/332AC0000000026/art-40-2
- suppl-4311-6/art-41/par-1: 新租税特別措置法第四十条の三の二第一項 → 租税特別措置法 第四十条の三の二第一項 (Article 40-3-2, paragraph (1)), art-40-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-2/par-1
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十七項 (Article 40-3-3, paragraph (17)), art-40-3-3/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-17 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-17
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十九項 (Article 40-3-3, paragraph (19)), art-40-3-3/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-19 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-19
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十二項 (Article 40-3-3, paragraph (22)), art-40-3-3/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22
- suppl-4311-6/art-42/par-1: 新租税特別措置法第四十条の三の三第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十三項 (Article 40-3-3, paragraph (13)), art-40-3-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-13
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十七項 (Article 40-3-3, paragraph (27)), art-40-3-3/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-27 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-27
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十四項 (Article 40-3-3, paragraph (14)), art-40-3-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-14
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十六項 (Article 40-3-3, paragraph (16)), art-40-3-3/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-16 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-16
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十項 (Article 40-3-3, paragraph (20)), art-40-3-3/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-20 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-20
- suppl-4311-6/art-42/par-1: 第九項 → 租税特別措置法 第四十条の三の三第九項 (Article 40-3-3, paragraph (9)), art-40-3-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-9
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十五項 (Article 40-3-3, paragraph (15)), art-40-3-3/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-15 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-15
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十六項 (Article 40-3-3, paragraph (26)), art-40-3-3/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-26 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-26
- suppl-4311-6/art-42/par-1: 第四項 → 租税特別措置法 第四十条の三の三第四項 (Article 40-3-3, paragraph (4)), art-40-3-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-4
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十三項 (Article 40-3-3, paragraph (23)), art-40-3-3/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-23 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-23
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十五項 (Article 40-3-3, paragraph (25)), art-40-3-3/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-25 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-25
- suppl-4311-6/art-42/par-1: 第十一項 → 租税特別措置法 第四十条の三の三第十一項 (Article 40-3-3, paragraph (11)), art-40-3-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-11
- suppl-4311-6/art-42/par-1: 第二項 → 租税特別措置法 第四十条の三の三第二項 (Article 40-3-3, paragraph (2)), art-40-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-2
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十一項 (Article 40-3-3, paragraph (21)), art-40-3-3/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-21 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-21
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第十八項 (Article 40-3-3, paragraph (18)), art-40-3-3/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-18 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-18
- suppl-4311-6/art-42/par-1: 第十三項から第二十七項まで → 租税特別措置法 第四十条の三の三第二十四項 (Article 40-3-3, paragraph (24)), art-40-3-3/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-24 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-24
- suppl-4311-6/art-42/par-2: 新租税特別措置法第四十条の三の三第五項から第八項まで → 租税特別措置法 第四十条の三の三第五項 (Article 40-3-3, paragraph (5)), art-40-3-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-5
- suppl-4311-6/art-42/par-2: 新租税特別措置法第四十条の三の三第五項から第八項まで → 租税特別措置法 第四十条の三の三第八項 (Article 40-3-3, paragraph (8)), art-40-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-8
- suppl-4311-6/art-42/par-2: 第十項 → 租税特別措置法 第四十条の三の三第十項 (Article 40-3-3, paragraph (10)), art-40-3-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-10
- suppl-4311-6/art-42/par-2: 新租税特別措置法第四十条の三の三第五項から第八項まで → 租税特別措置法 第四十条の三の三第七項 (Article 40-3-3, paragraph (7)), art-40-3-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-7
- suppl-4311-6/art-42/par-2: 新租税特別措置法第四十条の三の三第五項から第八項まで → 租税特別措置法 第四十条の三の三第六項 (Article 40-3-3, paragraph (6)), art-40-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-6
- suppl-4311-6/art-42/par-2: 第十二項 → 租税特別措置法 第四十条の三の三第十二項 (Article 40-3-3, paragraph (12)), art-40-3-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-12
- suppl-4311-6/art-43/par-1: 第二号 → 租税特別措置法 第四十条の四第二項第二号 (Article 40-4, paragraph (2), item (ii)), art-40-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2
- suppl-4311-6/art-43/par-1: 第二項 → 租税特別措置法 第四十条の四第二項 (Article 40-4, paragraph (2)), art-40-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2
- suppl-4311-6/art-43/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-4311-6/art-43/par-1: 新租税特別措置法第四十条の四第一項 → 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-4311-6/art-43/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-4311-6/art-43/par-1: 第三項 → 租税特別措置法 第四十条の四第三項 (Article 40-4, paragraph (3)), art-40-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-3
- suppl-4311-6/art-43/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-4311-6/art-43/par-2: 第二号 → 租税特別措置法 第四十条の四第二項第二号 (Article 40-4, paragraph (2), item (ii)), art-40-4/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2/item-2
- suppl-4311-6/art-43/par-2: 新租税特別措置法第四十条の四第二項 → 租税特別措置法 第四十条の四第二項 (Article 40-4, paragraph (2)), art-40-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-2
- suppl-4311-6/art-43/par-2: 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-4311-6/art-43/par-2: 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-4311-6/art-43/par-2: 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-4311-6/art-43/par-2: 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-4311-6/art-43/par-3: 新租税特別措置法第四十条の七第二項 → 租税特別措置法 第四十条の七第二項 (Article 40-7, paragraph (2)), art-40-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2
- suppl-4311-6/art-43/par-3: 第三号 → 租税特別措置法 第四十条の七第二項第三号 (Article 40-7, paragraph (2), item (iii)), art-40-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3
- suppl-4311-6/art-43/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-4311-6/art-43/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-4311-6/art-43/par-3: 第三項 → 租税特別措置法 第四十条の七第三項 (Article 40-7, paragraph (3)), art-40-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-3
- suppl-4311-6/art-43/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-4311-6/art-43/par-4: 新租税特別措置法第四十条の七第二項 → 租税特別措置法 第四十条の七第二項 (Article 40-7, paragraph (2)), art-40-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2
- suppl-4311-6/art-43/par-4: 第三号 → 租税特別措置法 第四十条の七第二項第三号 (Article 40-7, paragraph (2), item (iii)), art-40-7/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-2/item-3
- suppl-4311-6/art-43/par-4: 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-4311-6/art-43/par-4: 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-4311-6/art-43/par-4: 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-4311-6/art-44/par-1: 新租税特別措置法第四十一条の十五の三第二項第一号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- suppl-4311-6/art-45/par-1: 新租税特別措置法第四十一条の十九の五第四項から第六項まで → 租税特別措置法 第四十一条の十九の五第六項 (Article 41-19-5, paragraph (6)), art-41-19-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-6
- suppl-4311-6/art-45/par-1: 第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- suppl-4311-6/art-45/par-1: 新租税特別措置法第四十一条の十九の五第四項から第六項まで → 租税特別措置法 第四十一条の十九の五第四項 (Article 41-19-5, paragraph (4)), art-41-19-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-4
- suppl-4311-6/art-45/par-1: 新租税特別措置法第四十一条の十九の五第四項から第六項まで → 租税特別措置法 第四十一条の十九の五第五項 (Article 41-19-5, paragraph (5)), art-41-19-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-5
- suppl-4311-6/art-47/par-1: 新租税特別措置法第四十二条の二第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- suppl-4311-6/art-47/par-2: 新租税特別措置法第四十二条の二第五項 → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5
- suppl-4311-6/art-47/par-2: 同条第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3
- suppl-4311-6/art-48/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-4311-6/art-49/par-1: 新租税特別措置法第四十二条の六第一項 → 租税特別措置法 第四十二条の六第一項 (Article 42-6, paragraph (1)), art-42-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1
- suppl-4311-6/art-50/par-1: 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-4311-6/art-50/par-1: 新租税特別措置法第四十二条の十一の二第一項 → 租税特別措置法 第四十二条の十一の二第一項 (Article 42-11-2, paragraph (1)), art-42-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-11-2/par-1
- suppl-4311-6/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-4311-6/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51
- suppl-4311-6/art-51/par-1: 新租税特別措置法第四十二条の十二の三第一項 → 租税特別措置法 第四十二条の十二の三第一項 (Article 42-12-3, paragraph (1)), art-42-12-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-3/par-1
- suppl-4311-6/art-51/par-2: 同条 → 租税特別措置法 第四十二条の十二の三 (Article 42-12-3), art-42-12-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-3
- suppl-4311-6/art-51/par-2: 新租税特別措置法第四十二条の十二の三第一項 → 租税特別措置法 第四十二条の十二の三第一項 (Article 42-12-3, paragraph (1)), art-42-12-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-3/par-1
- suppl-4311-6/art-52/par-1: 次項 → 租税特別措置法 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4311-6/art-52/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-2
- suppl-4311-6/art-52/par-2: 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-4311-6/art-52/par-3: 第四十二条の四第八項第八号 → 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-4311-6/art-52/par-3: 新租税特別措置法第四十四条の二第一項 → 租税特別措置法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-44-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-1
- suppl-4311-6/art-52/par-4: 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-4311-6/art-52/par-4: 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-4311-6/art-52/par-4: 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-4311-6/art-52/par-5: 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-4311-6/art-52/par-5: 同法第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-4311-6/art-52/par-5: この項 → 租税特別措置法 附則第五十二条第五項 (Supplementary Provisions, Article 52, paragraph (5)), suppl-4311-6/art-52/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5
- suppl-4311-6/art-52/par-5: 所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第六十九条第五項 → 租税特別措置法 附則第六十九条第五項 (Supplementary Provisions, Article 69, paragraph (5)), suppl-4311-6/art-69/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5
- suppl-4311-6/art-53/par-1: 新たな事業の創出及び産業への投資を促進するための産業競争力強化法等の一部を改正する法律（令和六年法律第四十五号。以下この項において「産業競争力強化法改正法」という。）第一条 → e-Gov law 506AC0000000045, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4311-6/art-53/par-1: 産業競争力強化法第二条第六項 → e-Gov law 425AC0000000098, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- suppl-4311-6/art-53/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-4311-6/art-53/par-1: 同法第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-4311-6/art-53/par-1: この条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4311-6/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53
- suppl-4311-6/art-53/par-1: 所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第七十条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4311-6/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70
- suppl-4311-6/art-55/par-1: 同項 → 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-4311-6/art-55/par-1: 第一項第四号 → 租税特別措置法 第六十五条の三第一項第四号 (Article 65-3, paragraph (1), item (iv)), art-65-3/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-4
- suppl-4311-6/art-55/par-1: 新租税特別措置法第六十五条の三 → 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-4311-6/art-55/par-2: 新租税特別措置法第六十五条の三から第六十五条の五まで → 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-4311-6/art-55/par-2: 同項 → 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-4311-6/art-55/par-2: 新租税特別措置法第六十五条の三第一項第七号 → 租税特別措置法 第六十五条の三第一項第七号 (Article 65-3, paragraph (1), item (vii)), art-65-3/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-7
- suppl-4311-6/art-55/par-2: 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-4311-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15
- suppl-4311-6/art-55/par-2: 新租税特別措置法第六十五条の三から第六十五条の五まで → 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-4311-6/art-55/par-2: 新租税特別措置法第六十五条の三から第六十五条の五まで → 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-4311-6/art-55/par-3: 第一項第二十五号 → 租税特別措置法 第六十五条の四第一項第二十五号 (Article 65-4, paragraph (1), item (xxv)), art-65-4/par-1/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-25
- suppl-4311-6/art-55/par-3: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4311-6/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
- suppl-4311-6/art-55/par-3: 同項 → 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-4311-6/art-55/par-3: 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-4311-6/art-56/par-1: 第十二項 → 租税特別措置法 第六十六条の四第十二項 (Article 66-4, paragraph (12)), art-66-4/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-12
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第十八項 (Article 66-4, paragraph (18)), art-66-4/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-18 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-18
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第十九項 (Article 66-4, paragraph (19)), art-66-4/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-19 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-19
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第十七項 (Article 66-4, paragraph (17)), art-66-4/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-17 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-17
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十一項 (Article 66-4, paragraph (21)), art-66-4/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-21 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-21
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十七項 (Article 66-4, paragraph (27)), art-66-4/par-27 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十項 (Article 66-4, paragraph (20)), art-66-4/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-20 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-20
- suppl-4311-6/art-56/par-1: 新租税特別措置法第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- suppl-4311-6/art-56/par-1: 第七項 → 租税特別措置法 第六十六条の四第七項 (Article 66-4, paragraph (7)), art-66-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-7
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十八項 (Article 66-4, paragraph (28)), art-66-4/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-28 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-28
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第三十二項 (Article 66-4, paragraph (32)), art-66-4/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-32 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-32
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第十六項 (Article 66-4, paragraph (16)), art-66-4/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-16
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第三十項 (Article 66-4, paragraph (30)), art-66-4/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-30 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-30
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十四項 (Article 66-4, paragraph (24)), art-66-4/par-24 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-24 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-24
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第三十一項 (Article 66-4, paragraph (31)), art-66-4/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-31 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-31
- suppl-4311-6/art-56/par-1: 第二項 → 租税特別措置法 第六十六条の四第二項 (Article 66-4, paragraph (2)), art-66-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-2
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十二項 (Article 66-4, paragraph (22)), art-66-4/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-22 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-22
- suppl-4311-6/art-56/par-1: 第十四項 → 租税特別措置法 第六十六条の四第十四項 (Article 66-4, paragraph (14)), art-66-4/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-14
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十三項 (Article 66-4, paragraph (23)), art-66-4/par-23 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-23 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-23
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十五項 (Article 66-4, paragraph (25)), art-66-4/par-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-25 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-25
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十九項 (Article 66-4, paragraph (29)), art-66-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-29
- suppl-4311-6/art-56/par-1: 第十六項から第三十二項まで → 租税特別措置法 第六十六条の四第二十六項 (Article 66-4, paragraph (26)), art-66-4/par-26 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-26 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-26
- suppl-4311-6/art-56/par-2: 新租税特別措置法第六十六条の四第八項から第十一項まで → 租税特別措置法 第六十六条の四第十一項 (Article 66-4, paragraph (11)), art-66-4/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-11
- suppl-4311-6/art-56/par-2: 第十五項 → 租税特別措置法 第六十六条の四第十五項 (Article 66-4, paragraph (15)), art-66-4/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-15
- suppl-4311-6/art-56/par-2: 新租税特別措置法第六十六条の四第八項から第十一項まで → 租税特別措置法 第六十六条の四第八項 (Article 66-4, paragraph (8)), art-66-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-8
- suppl-4311-6/art-56/par-2: 第十三項 → 租税特別措置法 第六十六条の四第十三項 (Article 66-4, paragraph (13)), art-66-4/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-13
- suppl-4311-6/art-56/par-2: 新租税特別措置法第六十六条の四第八項から第十一項まで → 租税特別措置法 第六十六条の四第十項 (Article 66-4, paragraph (10)), art-66-4/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-10
- suppl-4311-6/art-56/par-2: 新租税特別措置法第六十六条の四第八項から第十一項まで → 租税特別措置法 第六十六条の四第九項 (Article 66-4, paragraph (9)), art-66-4/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-9
- suppl-4311-6/art-56/par-3: 新租税特別措置法第六十六条の四の三第五項から第七項まで → 租税特別措置法 第六十六条の四の三第七項 (Article 66-4-3, paragraph (7)), art-66-4-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-7
- suppl-4311-6/art-56/par-3: 新租税特別措置法第六十六条の四の三第五項から第七項まで → 租税特別措置法 第六十六条の四の三第五項 (Article 66-4-3, paragraph (5)), art-66-4-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-5
- suppl-4311-6/art-56/par-3: 第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- suppl-4311-6/art-56/par-3: 新租税特別措置法第六十六条の四の三第五項から第七項まで → 租税特別措置法 第六十六条の四の三第六項 (Article 66-4-3, paragraph (6)), art-66-4-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-6
- suppl-4311-6/art-57/par-1: 新租税特別措置法第六十六条の五の二 → 租税特別措置法 第六十六条の五の二 (Article 66-5-2), art-66-5-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2
- suppl-4311-6/art-57/par-1: 第六十六条の五の三第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1
- suppl-4311-6/art-57/par-2: 新租税特別措置法第六十六条の五の三第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3
- suppl-4311-6/art-57/par-2: この項 → 租税特別措置法 附則第五十七条第二項 (Supplementary Provisions, Article 57, paragraph (2)), suppl-4311-6/art-57/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-2
- suppl-4311-6/art-57/par-2: 第八項 → 租税特別措置法 第六十六条の五の三第五項 (Article 66-5-3, paragraph (5)), art-66-5-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5
- suppl-4311-6/art-58/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-4311-6/art-58/par-1: 第二項 → 租税特別措置法 第六十六条の六第二項 (Article 66-6, paragraph (2)), art-66-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2
- suppl-4311-6/art-58/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-4311-6/art-58/par-1: 新租税特別措置法第六十六条の六第一項 → 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-4311-6/art-58/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-4311-6/art-58/par-1: 第二号 → 租税特別措置法 第六十六条の六第二項第二号 (Article 66-6, paragraph (2), item (ii)), art-66-6/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2
- suppl-4311-6/art-58/par-1: 第三項 → 租税特別措置法 第六十六条の六第三項 (Article 66-6, paragraph (3)), art-66-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-3
- suppl-4311-6/art-58/par-2: 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-4311-6/art-58/par-2: 新租税特別措置法第六十六条の六第二項 → 租税特別措置法 第六十六条の六第二項 (Article 66-6, paragraph (2)), art-66-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2
- suppl-4311-6/art-58/par-2: 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-4311-6/art-58/par-2: 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-4311-6/art-58/par-2: 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-4311-6/art-58/par-2: 第二号 → 租税特別措置法 第六十六条の六第二項第二号 (Article 66-6, paragraph (2), item (ii)), art-66-6/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-2/item-2
- suppl-4311-6/art-58/par-3: 新租税特別措置法第六十六条の七第一項 → 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-4311-6/art-58/par-4: 新租税特別措置法第六十六条の八第十四項 → 租税特別措置法 第六十六条の八第十二項 (Article 66-8, paragraph (12)), art-66-8/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-12
- suppl-4311-6/art-58/par-4: この項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4311-6/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-4
- suppl-4311-6/art-58/par-5: 第三項 → 租税特別措置法 第六十六条の九の二第三項 (Article 66-9-2, paragraph (3)), art-66-9-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-3
- suppl-4311-6/art-58/par-5: 新租税特別措置法第六十六条の九の二第二項 → 租税特別措置法 第六十六条の九の二第二項 (Article 66-9-2, paragraph (2)), art-66-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2
- suppl-4311-6/art-58/par-5: 第三号 → 租税特別措置法 第六十六条の九の二第二項第三号 (Article 66-9-2, paragraph (2), item (iii)), art-66-9-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3
- suppl-4311-6/art-58/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-4311-6/art-58/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-4311-6/art-58/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-4311-6/art-58/par-6: 新租税特別措置法第六十六条の九の二第二項 → 租税特別措置法 第六十六条の九の二第二項 (Article 66-9-2, paragraph (2)), art-66-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2
- suppl-4311-6/art-58/par-6: 第三号 → 租税特別措置法 第六十六条の九の二第二項第三号 (Article 66-9-2, paragraph (2), item (iii)), art-66-9-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-2/item-3
- suppl-4311-6/art-58/par-6: 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-4311-6/art-58/par-6: 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-4311-6/art-58/par-6: 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-4311-6/art-58/par-7: 第二項 → 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-4311-6/art-58/par-7: 新租税特別措置法第六十六条の九の三第一項 → 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-4311-6/art-60/par-1: 新租税特別措置法第六十七条の十七第九項 → 租税特別措置法 第六十七条の十七第九項 (Article 67-17, paragraph (9)), art-67-17/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-17/par-9 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-9
- suppl-4311-6/art-61/par-1: 第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- suppl-4311-6/art-61/par-1: 新租税特別措置法第六十七条の十八第四項から第六項まで → 租税特別措置法 第六十七条の十八第六項 (Article 67-18, paragraph (6)), art-67-18/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-6 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-6
- suppl-4311-6/art-61/par-1: 新租税特別措置法第六十七条の十八第四項から第六項まで → 租税特別措置法 第六十七条の十八第四項 (Article 67-18, paragraph (4)), art-67-18/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-4
- suppl-4311-6/art-61/par-1: 新租税特別措置法第六十七条の十八第四項から第六項まで → 租税特別措置法 第六十七条の十八第五項 (Article 67-18, paragraph (5)), art-67-18/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-5
- suppl-4311-6/art-63/par-1: 新租税特別措置法第六十八条の二の三 → 租税特別措置法 第六十八条の二の二 (Article 68-2-2), art-68-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-68-2-2 · https://japanlaw.org/l/332AC0000000026/art-68-2-2
- suppl-4311-6/art-64/par-1: 新租税特別措置法第六十八条の三 → 租税特別措置法 第六十八条の三 (Article 68-3), art-68-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3 · https://japanlaw.org/l/332AC0000000026/art-68-3
- suppl-4311-6/art-65/par-1: 新租税特別措置法第二条第二項第一号の三 → 租税特別措置法 第二条第二項第一号の四 (Article 2, paragraph (2), item (i-4)), art-2/par-2/item-1-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-4
- suppl-4311-6/art-65/par-1: 同項第一号の四 → 租税特別措置法 第二条第二項第一号の五 (Article 2, paragraph (2), item (i-5)), art-2/par-2/item-1-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-5
- suppl-4311-6/art-65/par-1: 同項第二号の二 → 租税特別措置法 第二条第二項第二号の二 (Article 2, paragraph (2), item (ii-2)), art-2/par-2/item-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2-2
- suppl-4311-6/art-65/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-4311-6/art-65/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-4311-6/art-68/par-1: この条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4311-6/art-68 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68
- suppl-4311-6/art-69/par-1: 次項 → 租税特別措置法 附則第六十九条第二項 (Supplementary Provisions, Article 69, paragraph (2)), suppl-4311-6/art-69/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-2
- suppl-4311-6/art-69/par-3: 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-4311-6/art-69/par-5: 同法第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-4311-6/art-69/par-5: 所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十二条第五項 → 租税特別措置法 附則第五十二条第五項 (Supplementary Provisions, Article 52, paragraph (5)), suppl-4311-6/art-52/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5
- suppl-4311-6/art-69/par-5: この項 → 租税特別措置法 附則第六十九条第五項 (Supplementary Provisions, Article 69, paragraph (5)), suppl-4311-6/art-69/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5
- suppl-4311-6/art-70/par-1: 同法第十一条 → e-Gov law 431AC0000000006, 第十一条 (Article 11), art-11 — not held in this collection
- suppl-4311-6/art-70/par-1: 所得税法等の一部を改正する法律（平成三十一年法律第六号）附則第五十三条 → 租税特別措置法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4311-6/art-53 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53
- suppl-4311-6/art-70/par-1: この条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4311-6/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70
- suppl-4311-6/art-72/par-1: 新租税特別措置法第六十五条の三第一項第四号 → 租税特別措置法 第六十五条の三第一項第四号 (Article 65-3, paragraph (1), item (iv)), art-65-3/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-4
- suppl-4311-6/art-72/par-2: 新租税特別措置法第六十五条の三第一項第七号 → 租税特別措置法 第六十五条の三第一項第七号 (Article 65-3, paragraph (1), item (vii)), art-65-3/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-7
- suppl-4311-6/art-72/par-2: 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-4311-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15
- suppl-4311-6/art-72/par-3: 新租税特別措置法第六十五条の四第一項第二十五号 → 租税特別措置法 第六十五条の四第一項第二十五号 (Article 65-4, paragraph (1), item (xxv)), art-65-4/par-1/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-25 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-25
- suppl-4311-6/art-72/par-3: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4311-6/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
- suppl-4311-6/art-74/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-4311-6/art-74/par-2: この項 → 租税特別措置法 附則第七十四条第二項 (Supplementary Provisions, Article 74, paragraph (2)), suppl-4311-6/art-74/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74/par-2
- suppl-4311-6/art-75/par-4: この項 → 租税特別措置法 附則第七十五条第四項 (Supplementary Provisions, Article 75, paragraph (4)), suppl-4311-6/art-75/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4
- suppl-4311-6/art-79/par-1: 第六項 → 租税特別措置法 第六十九条の四第六項 (Article 69-4, paragraph (6)), art-69-4/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-6
- suppl-4311-6/art-79/par-1: 新租税特別措置法第六十九条の四第三項 → 租税特別措置法 第六十九条の四第三項 (Article 69-4, paragraph (3)), art-69-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3
- suppl-4311-6/art-79/par-1: 同条第一項 → 租税特別措置法 第六十九条の四第一項 (Article 69-4, paragraph (1)), art-69-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-1
- suppl-4311-6/art-79/par-1: 次項 → 租税特別措置法 附則第七十九条第二項 (Supplementary Provisions, Article 79, paragraph (2)), suppl-4311-6/art-79/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-2
- suppl-4311-6/art-79/par-2: 新租税特別措置法第六十九条の四第三項第一号 → 租税特別措置法 第六十九条の四第三項第一号 (Article 69-4, paragraph (3), item (i)), art-69-4/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-69-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-69-4/par-3/item-1
- suppl-4311-6/art-79/par-3: 新租税特別措置法第七十条の二の二第一項 → 租税特別措置法 第七十条の二の二第一項 (Article 70-2-2, paragraph (1)), art-70-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-1
- suppl-4311-6/art-79/par-3: 第四項 → 租税特別措置法 第七十条の二の二第四項 (Article 70-2-2, paragraph (4)), art-70-2-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-4
- suppl-4311-6/art-79/par-4: 第十二項第三号 → 租税特別措置法 第七十条の二の二第十六項第三号 (Article 70-2-2, paragraph (16), item (iii)), art-70-2-2/par-16/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-16/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-3
- suppl-4311-6/art-79/par-4: 同条第二項第一号 → 租税特別措置法 第七十条の二の二第二項第一号 (Article 70-2-2, paragraph (2), item (i)), art-70-2-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-1
- suppl-4311-6/art-79/par-4: 第十二項第四号 → 租税特別措置法 第七十条の二の二第十六項第四号 (Article 70-2-2, paragraph (16), item (iv)), art-70-2-2/par-16/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-16/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-4
- suppl-4311-6/art-79/par-4: 同条第十四項 → 租税特別措置法 第七十条の二の二第十八項 (Article 70-2-2, paragraph (18)), art-70-2-2/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-18
- suppl-4311-6/art-79/par-4: 第十五項 → 租税特別措置法 第七十条の二の二第十九項 (Article 70-2-2, paragraph (19)), art-70-2-2/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-19
- suppl-4311-6/art-79/par-4: 第十二項第二号 → 租税特別措置法 第七十条の二の二第十六項第二号 (Article 70-2-2, paragraph (16), item (ii)), art-70-2-2/par-16/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-16/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-2
- suppl-4311-6/art-79/par-4: 第十二項 → 租税特別措置法 第七十条の二の二第十六項 (Article 70-2-2, paragraph (16)), art-70-2-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16
- suppl-4311-6/art-79/par-4: 同条第十一項第三号 → 租税特別措置法 第七十条の二の二第十三項第三号 (Article 70-2-2, paragraph (13), item (iii)), art-70-2-2/par-13/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13/item-3
- suppl-4311-6/art-79/par-4: 第十二項第五号 → 租税特別措置法 第七十条の二の二第十六項第五号 (Article 70-2-2, paragraph (16), item (v)), art-70-2-2/par-16/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-16/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-16/item-5
- suppl-4311-6/art-79/par-4: 新租税特別措置法第七十条の二の二 → 租税特別措置法 第七十条の二の二 (Article 70-2-2), art-70-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2
- suppl-4311-6/art-79/par-4: 第十一項 → 租税特別措置法 第七十条の二の二第十三項 (Article 70-2-2, paragraph (13)), art-70-2-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-13
- suppl-4311-6/art-79/par-4: 同条第六項 → 租税特別措置法 第七十条の二の二第六項 (Article 70-2-2, paragraph (6)), art-70-2-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-6
- suppl-4311-6/art-79/par-5: 新租税特別措置法第七十条の二の三第一項 → 租税特別措置法 第七十条の二の三第一項 (Article 70-2-3, paragraph (1)), art-70-2-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-1
- suppl-4311-6/art-79/par-5: 第四項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4
- suppl-4311-6/art-79/par-6: 同項 → 租税特別措置法 第七十条の二の七第一項 (Article 70-2-7, paragraph (1)), art-70-2-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-7/par-1
- suppl-4311-6/art-79/par-6: 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-4311-6/art-79/par-6: 第二項 → 租税特別措置法 第七十条の二の五第二項 (Article 70-2-5, paragraph (2)), art-70-2-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-2
- suppl-4311-6/art-79/par-6: 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-4311-6/art-79/par-6: 第二項 → 租税特別措置法 第七十条の二の六第二項 (Article 70-2-6, paragraph (2)), art-70-2-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-6/par-2
- suppl-4311-6/art-79/par-6: 新租税特別措置法第七十条の二の五第一項 → 租税特別措置法 第七十条の二の五第一項 (Article 70-2-5, paragraph (1)), art-70-2-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-1
- suppl-4311-6/art-79/par-6: 第七十条の七の五第二項第六号 → 租税特別措置法 第七十条の七の五第二項第六号 (Article 70-7-5, paragraph (2), item (vi)), art-70-7-5/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-5/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-6
- suppl-4311-6/art-79/par-7: 第七十条の六の八第二項第二号 → 租税特別措置法 第七十条の六の八第二項第二号 (Article 70-6-8, paragraph (2), item (ii)), art-70-6-8/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-2
- suppl-4311-6/art-79/par-7: 新租税特別措置法第七十条の二の八 → 租税特別措置法 第七十条の二の八 (Article 70-2-8), art-70-2-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-8
- suppl-4311-6/art-79/par-8: 第七十条の七第十項 → 租税特別措置法 第七十条の七第十項 (Article 70-7, paragraph (10)), art-70-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-10
- suppl-4311-6/art-79/par-8: 第七十条の六第三十四項 → 租税特別措置法 第七十条の六第三十四項 (Article 70-6, paragraph (34)), art-70-6/par-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-34 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-34
- suppl-4311-6/art-79/par-8: 第七十条の六の六第十二項 → 租税特別措置法 第七十条の六の六第十二項 (Article 70-6-6, paragraph (12)), art-70-6-6/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-12
- suppl-4311-6/art-79/par-8: 第七十条の七の二第十一項 → 租税特別措置法 第七十条の七の二第十一項 (Article 70-7-2, paragraph (11)), art-70-7-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-11
- suppl-4311-6/art-79/par-8: 新租税特別措置法第七十条の四第二十九項 → 租税特別措置法 第七十条の四第二十九項 (Article 70-4, paragraph (29)), art-70-4/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-29 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-29
- suppl-4311-6/art-79/par-9: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4311-6/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
- suppl-4311-6/art-79/par-10: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-4311-6/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
- suppl-4311-6/art-79/par-11: 新租税特別措置法第七十条の六の八 → 租税特別措置法 第七十条の六の八 (Article 70-6-8), art-70-6-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8 · https://japanlaw.org/l/332AC0000000026/art-70-6-8
- suppl-4311-6/art-79/par-11: 同条第二項第一号 → 租税特別措置法 第七十条の六の八第二項第一号 (Article 70-6-8, paragraph (2), item (i)), art-70-6-8/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-1
- suppl-4311-6/art-79/par-12: 新租税特別措置法第七十条の六の八第十項 → 租税特別措置法 第七十条の六の八第十項 (Article 70-6-8, paragraph (10)), art-70-6-8/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-8/par-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-10
- suppl-4311-6/art-79/par-13: 同条第二項第一号 → 租税特別措置法 第七十条の六の十第二項第一号 (Article 70-6-10, paragraph (2), item (i)), art-70-6-10/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-2/item-1
- suppl-4311-6/art-79/par-13: 新租税特別措置法第七十条の六の十 → 租税特別措置法 第七十条の六の十 (Article 70-6-10), art-70-6-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10 · https://japanlaw.org/l/332AC0000000026/art-70-6-10
- suppl-4311-6/art-79/par-14: 新租税特別措置法第七十条の六の十第十一項 → 租税特別措置法 第七十条の六の十第十一項 (Article 70-6-10, paragraph (11)), art-70-6-10/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-10/par-11 · https://japanlaw.org/l/332AC0000000026/art-70-6-10/par-11
- suppl-4311-6/art-83/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-4311-6/art-115/par-1: この条 → 租税特別措置法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4311-6/art-115 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115
- suppl-4311-6/art-115/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4311-6/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1
## Cited by
36 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-4311-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/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-4311-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-2
- 租税特別措置法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/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ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-6/sub-2
- 租税特別措置法 附則第一条第一項第七号ホ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-7/sub-2
- 租税特別措置法 附則第一条第一項第九号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-9/sub-1
- 租税特別措置法 附則第一条第一項第十一号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-2
- 租税特別措置法 附則第一条第一項第十五号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-15/sub-2
- 租税特別措置法 附則第一条第一項第十六号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-16/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-16/sub-2
- 租税特別措置法 附則第一条第一項第十七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-17
- 租税特別措置法 附則第三十一条第一項（特定中小事業者が経営改善設備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-4311-6/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-31/par-1
- 租税特別措置法 附則第三十二条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-1
- 租税特別措置法 附則第三十二条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-32/par-4
- 租税特別措置法 附則第三十三条第一項（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-33/par-1
- 租税特別措置法 附則第三十四条第四項（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-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4
- 租税特別措置法 附則第三十四条第五項（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-4311-6/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-5
- 租税特別措置法 附則第五十一条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-51/par-1
- 租税特別措置法 附則第五十二条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-1
- 租税特別措置法 附則第五十二条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-52/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-52/par-5
- 租税特別措置法 附則第五十三条第一項（新事業開拓事業者投資損失準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-53/par-1
- 租税特別措置法 附則第五十五条第二項（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-4311-6/art-55/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-2
- 租税特別措置法 附則第五十五条第三項（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-4311-6/art-55/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-55/par-3
- 租税特別措置法 附則第五十七条第二項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-57/par-2
- 租税特別措置法 附則第五十八条第四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-58/par-4
- 租税特別措置法 附則第六十八条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-68/par-1
- 租税特別措置法 附則第六十九条第一項（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-4311-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-1
- 租税特別措置法 附則第六十九条第五項（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-4311-6/art-69/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-69/par-5
- 租税特別措置法 附則第七十条第一項（連結法人の新事業開拓事業者投資損失準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-70/par-1
- 租税特別措置法 附則第七十二条第二項（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-4311-6/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-2
- 租税特別措置法 附則第七十二条第三項（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-4311-6/art-72/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-72/par-3
- 租税特別措置法 附則第七十四条第二項（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-74/par-2
- 租税特別措置法 附則第七十五条第四項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-75/par-4
- 租税特別措置法 附則第七十九条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-1
- 租税特別措置法 附則第七十九条第九項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-9
- 租税特別措置法 附則第七十九条第十項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-10
- 租税特別措置法 附則第百十五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-115/par-1
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## 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-20261007T211206-604, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-605, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-606, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-607, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-608, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-609, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-610, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-611, 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
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07