# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（試験研究を行った場合の法人税額の特別控除に関する経過措置） — address `suppl-5021-8/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-79 - 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. --- ### 第七十九条（試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted caption: machine translation, not official suppl-5021-8/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-79 **第一項** 施行日から附則第一条第九号に定める日の前日までの間における新租税特別措置法第四十二条の四第八項の規定の適用については、同項第二号イ中「、第四十二条の十二の五並びに第四十二条の十二の五の二第二項」とあるのは、「並びに第四十二条の十二の五」とする。 suppl-5021-8/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-79/par-1 With regard to the application of the provisions of Article 42-4, paragraph (8) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (ix) of the Supplementary Provisions, the phrase ", Article 42-12-5 and Article 42-12-5-2, paragraph (2)" in item (ii), (a) of that paragraph is deemed to be replaced with "and Article 42-12-5". machine translation, not official --- ## Cites - suppl-5021-8/art-79/par-1: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5021-8/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-9 - suppl-5021-8/art-79/par-1: 第四十二条の十二の五 → 租税特別措置法 第四十二条の十二の五 (Article 42-12-5), art-42-12-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-5 - suppl-5021-8/art-79/par-1: 第四十二条の十二の五の二第二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2 - suppl-5021-8/art-79/par-1: 新租税特別措置法第四十二条の四第八項 → 租税特別措置法 第四十二条の四第八項 (Article 42-4, paragraph (8)), art-42-4/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8 - suppl-5021-8/art-79/par-1: 同項第二号 → 租税特別措置法 第四十二条の四第八項第二号 (Article 42-4, paragraph (8), item (ii)), art-42-4/par-8/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-8/item-2 --- ## 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-20261007T211206-615, 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