# 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)（中小企業事業再編投資損失準備金に関する経過措置） — address `suppl-5061-8/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-5061-8/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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 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. --- ### 第四十九条（中小企業事業再編投資損失準備金に関する経過措置） — Transitional Measures Concerning Reserve for Losses on Investment in Business Restructuring of Small and Medium Sized Enterprises caption: machine translation, not official suppl-5061-8/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49 **第一項** 新租税特別措置法第五十六条第一項（同項に規定する特定保険契約に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する取得をする同項に規定する株式等について適用し、法人が施行日前に旧租税特別措置法第五十六条第一項に規定する取得をした同項に規定する株式等については、なお従前の例による。 suppl-5061-8/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-1 The provisions of Article 56, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning the specified insurance policy prescribed in that paragraph) apply to shares, etc. prescribed in that paragraph for which a corporation makes the acquisition prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern shares, etc. prescribed in Article 56, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made the acquisition prescribed in that paragraph before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第五十六条（第一項の表の第二号に係る部分に限る。）の規定は、法人が附則第一条第十三号に定める日以後に同項に規定する取得をする同項に規定する株式等について適用する。 suppl-5061-8/art-49/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-2 The provisions of Article 56 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in paragraph (1)) apply to shares, etc. prescribed in that paragraph for which a corporation makes the acquisition prescribed in that paragraph on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions. machine translation, not official **第三項** 新租税特別措置法第五十六条第三項（第七号に係る部分に限る。）の規定は、法人が施行日以後に締結する同条第一項に規定する特定保険契約について適用する。 suppl-5061-8/art-49/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-3 The provisions of Article 56, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vii)) apply to a specified insurance policy prescribed in paragraph (1) of that Article that a corporation concludes on or after the Effective Date. machine translation, not official **第四項** 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五十六条第一項及び第三項の規定の適用については、同条第一項中「青色申告書を提出する法人で次の表の各号の第一欄に掲げる法人に該当するもの」とあるのは「第四十二条の四第十九項第七号に規定する中小企業者（同項第八号に規定する適用除外事業者又は同項第八号の二に規定する通算適用除外事業者に該当するものを除く。）で青色申告書を提出するもののうち、産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から令和九年三月三十一日までの間に中小企業等経営強化法第十七条第一項に規定する経営力向上計画（同条第四項第二号に掲げる事項の記載があるものに限る。以下この項において「経営力向上計画」という。）について同条第一項の認定を受けたもの」と、同条第三項第七号中「の表の各号の第二欄に掲げる措置」とあるのは「に規定する事業承継等」とする。 suppl-5061-8/art-49/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-49/par-4 With regard to the application of the provisions of Article 56, paragraphs (1) and (3) 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 "a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table" in paragraph (1) of that Article is deemed to be replaced with "a small and medium sized enterprise prescribed in Article 42-4, paragraph (19), item (vii) (excluding one that falls under an excluded business operator prescribed in item (viii) of that paragraph or a group tax sharing excluded business operator prescribed in item (viii)-2 of that paragraph) that files a blue return and that has obtained, during the period from the effective date of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) to March 31, 2027, the certification referred to in Article 17, paragraph (1) of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. for a management capacity improvement plan prescribed in that paragraph (limited to one that contains the matters listed in paragraph (4), item (ii) of that Article; hereinafter referred to as a 'management capacity improvement plan' in this paragraph)", and the phrase "a measure listed in the second column of an item of the table in" in paragraph (3), item (vii) of that Article with "business succession, etc. prescribed in". machine translation, not official --- ## Cites - suppl-5061-8/art-49/par-1: 新租税特別措置法第五十六条第一項 → 租税特別措置法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-1 - suppl-5061-8/art-49/par-2: 新租税特別措置法第五十六条 → 租税特別措置法 第五十六条 (Article 56), art-56 — https://japanlaw.org/ja/special-taxation-measures-act/art-56 · https://japanlaw.org/l/332AC0000000026/art-56 - suppl-5061-8/art-49/par-2: 第一項 → 租税特別措置法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-1 - suppl-5061-8/art-49/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 - suppl-5061-8/art-49/par-3: 新租税特別措置法第五十六条第三項 → 租税特別措置法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/art-56/par-3 - suppl-5061-8/art-49/par-3: 第七号 → 租税特別措置法 第五十六条第三項第七号 (Article 56, paragraph (3), item (vii)), art-56/par-3/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-7 - suppl-5061-8/art-49/par-3: 同条第一項 → 租税特別措置法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-1 - suppl-5061-8/art-49/par-4: 中小企業等経営強化法第十七条第一項 → e-Gov law 411AC0000000018, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - suppl-5061-8/art-49/par-4: 同条第四項第二号 → e-Gov law 411AC0000000018, 第十七条第四項第二号 (Article 17, paragraph (4), item (ii)), art-17/par-4/item-2 — not held in this collection - suppl-5061-8/art-49/par-4: 第三項 → 租税特別措置法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/art-56/par-3 - suppl-5061-8/art-49/par-4: 第四十二条の四第十九項第七号 → 租税特別措置法 第四十二条の四第十九項第七号 (Article 42-4, paragraph (19), item (vii)), art-42-4/par-19/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-7 - suppl-5061-8/art-49/par-4: 同項第八号の二 → 租税特別措置法 第四十二条の四第十九項第八号の二 (Article 42-4, paragraph (19), item (viii-2)), art-42-4/par-19/item-8-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-8-2 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8-2 - suppl-5061-8/art-49/par-4: 同項第八号 → 租税特別措置法 第四十二条の四第十九項第八号 (Article 42-4, paragraph (19), item (viii)), art-42-4/par-19/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-8 - suppl-5061-8/art-49/par-4: 同条第三項第七号 → 租税特別措置法 第五十六条第三項第七号 (Article 56, paragraph (3), item (vii)), art-56/par-3/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-3/item-7 · https://japanlaw.org/l/332AC0000000026/art-56/par-3/item-7 - suppl-5061-8/art-49/par-4: 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 - suppl-5061-8/art-49/par-4: 新租税特別措置法第五十六条第一項 → 租税特別措置法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/art-56/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十三号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-13/sub-1 --- ## 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