# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — address `suppl-5061-8/art-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47 - 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. --- ### 第四十七条（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — Transitional Measures Concerning the Amount of Corporation Tax in the Case of an Excessive Return Based on Fictitious Accounting by a Group Tax Sharing Corporation, etc. caption: machine translation, not official suppl-5061-8/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47 **第一項** 新租税特別措置法第四十二条の十四第四項（新租税特別措置法第四十二条の十二の五第三項に係る部分に限る。）の規定は、新租税特別措置法第四十二条の十二の五第三項の規定により施行日以後に開始する各事業年度の所得に対する法人税の額から控除された金額について適用する。 suppl-5061-8/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47/par-1 The provisions of Article 42-14, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to an amount deducted, pursuant to the provisions of Article 42-12-5, paragraph (3) of the New Act on Special Measures Concerning Taxation, from the amount of corporation tax on income for each business year beginning on or after the Effective Date. machine translation, not official **第二項** 施行日から附則第一条第十三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十四第四項の規定の適用については、同項中「、第四十二条の十二の五第三項若しくは第四項又は第四十二条の十二の七第七項、第八項、第十項若しくは第十一項」とあるのは、「又は第四十二条の十二の五第三項若しくは第四項」とする。 suppl-5061-8/art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-47/par-2 With regard to the application of the provisions of Article 42-14, paragraph (4) 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 (xiii) of the Supplementary Provisions, the phrase ", Article 42-12-5, paragraph (3) or (4), or Article 42-12-7, paragraph (7), (8), (10) or (11)" in that paragraph is deemed to be replaced with "or Article 42-12-5, paragraph (3) or (4)". machine translation, not official --- ## Cites - suppl-5061-8/art-47/par-1: 新租税特別措置法第四十二条の十二の五第三項 → 租税特別措置法 第四十二条の十二の五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2 - suppl-5061-8/art-47/par-1: 新租税特別措置法第四十二条の十四第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 - suppl-5061-8/art-47/par-2: 第十一項 → 租税特別措置法 第四十二条の十二の七第十一項 (Article 42-12-7, paragraph (11)), art-42-12-7/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-11 - suppl-5061-8/art-47/par-2: 第四十二条の十二の七第七項 → 租税特別措置法 第四十二条の十二の七第七項 (Article 42-12-7, paragraph (7)), art-42-12-7/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-7 - suppl-5061-8/art-47/par-2: 第四項 → 租税特別措置法 第四十二条の十二の五第三項 (Article 42-12-5, paragraph (3)), art-42-12-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-3 - suppl-5061-8/art-47/par-2: 第四十二条の十二の五第三項 → 租税特別措置法 第四十二条の十二の五第二項 (Article 42-12-5, paragraph (2)), art-42-12-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-5/par-2 - suppl-5061-8/art-47/par-2: 第八項 → 租税特別措置法 第四十二条の十二の七第八項 (Article 42-12-7, paragraph (8)), art-42-12-7/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-8 - suppl-5061-8/art-47/par-2: 第十項 → 租税特別措置法 第四十二条の十二の七第十項 (Article 42-12-7, paragraph (10)), art-42-12-7/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-10 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-10 - suppl-5061-8/art-47/par-2: 新租税特別措置法第四十二条の十四第四項 → 租税特別措置法 第四十二条の十四第四項 (Article 42-14, paragraph (4)), art-42-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-14/par-4 - suppl-5061-8/art-47/par-2: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-5061-8/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13 --- ## 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-20261007T211206-652, 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