# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条 (Supplementary Provisions, Article 65) - 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: 第六十五条 (Supplementary Provisions, Article 65)（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） — address `suppl-4311-6/art-65` - 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-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-65 - 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. caption: machine translation, not official 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. machine translation, not official --- ## Cites - 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-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: 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 --- ## 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 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07