# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五十九条 (Supplementary Provisions, Article 59)（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） — address `suppl-4311-6/art-59` - 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/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-59 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十九条（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 caption: machine translation, not official 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. machine translation, not official --- ## 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-20261007T211206-608, 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