# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49)
- 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: 第四十九条 (Supplementary Provisions, Article 49)（法人税の額から控除される特別控除額の特例に関する経過措置） — address `suppl-5031-11/art-49`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49
- 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
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They are never merged and never substituted for one another.
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### 第四十九条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
caption: machine translation, not official
suppl-5031-11/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49
**第一項** 施行日から附則第一条第十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十三の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項第十六号及び第十七号 十六 前条第四項から第六項までの規定 それぞれ同条第四項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第五項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第六項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十六 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第十五号又は第十六号 又は第十五号
suppl-5031-11/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49/par-1
With regard to the application of the provisions of Article 42-13 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 (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.
Paragraph (1), items (xvi) and (xvii) (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively
(xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items (xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
Paragraph (6) , item (xv) or item (xvi) or item (xv)
machine translation, not official
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## Cites
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第八号 (Article 42-13, paragraph (1), item (viii)), art-42-13/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-8
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第九号 (Article 42-13, paragraph (1), item (ix)), art-42-13/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
- suppl-5031-11/art-49/par-1: 前条第四項から第六項まで → 租税特別措置法 第四十二条の十二の七第六項 (Article 42-12-7, paragraph (6)), art-42-12-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
- suppl-5031-11/art-49/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十号 (Article 42-13, paragraph (1), item (x)), art-42-13/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-10
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第四号 (Article 42-13, paragraph (1), item (iv)), art-42-13/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
- suppl-5031-11/art-49/par-1: 新租税特別措置法第四十二条の十三 → 租税特別措置法 第四十二条の十三 (Article 42-13), art-42-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第五号 (Article 42-13, paragraph (1), item (v)), art-42-13/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-5
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第七号 (Article 42-13, paragraph (1), item (vii)), art-42-13/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-7
- suppl-5031-11/art-49/par-1: 第六項 → 租税特別措置法 第四十二条の十三第六項 (Article 42-13, paragraph (6)), art-42-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
- suppl-5031-11/art-49/par-1: 前条第四項から第六項まで → 租税特別措置法 第四十二条の十二の七第四項 (Article 42-12-7, paragraph (4)), art-42-12-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-4
- suppl-5031-11/art-49/par-1: 前条第四項から第六項まで → 租税特別措置法 第四十二条の十二の七第五項 (Article 42-12-7, paragraph (5)), art-42-12-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第六号 (Article 42-13, paragraph (1), item (vi)), art-42-13/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-6
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十四号 (Article 42-13, paragraph (1), item (xiv)), art-42-13/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-14
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第二号 (Article 42-13, paragraph (1), item (ii)), art-42-13/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-2
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第一号 (Article 42-13, paragraph (1), item (i)), art-42-13/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十二号 (Article 42-13, paragraph (1), item (xii)), art-42-13/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-12
- suppl-5031-11/art-49/par-1: 第一項第十六号 → 租税特別措置法 第四十二条の十三第一項第十五号 (Article 42-13, paragraph (1), item (xv)), art-42-13/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十一号 (Article 42-13, paragraph (1), item (xi)), art-42-13/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-11
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第三号 (Article 42-13, paragraph (1), item (iii)), art-42-13/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
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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-20261007T211206-630, 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