# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（国家戦略特別区域における指定法人の課税の特例に関する経過措置） — address `suppl-5061-8/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50 - 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. --- ### 第五十条（国家戦略特別区域における指定法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Designated Corporations in National Strategic Special Zones caption: machine translation, not official suppl-5061-8/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50 **第一項** 新租税特別措置法第六十一条第一項の規定は、施行日以後に同項の指定を受ける租税特別措置法第二条第二項第一号の二に規定する内国法人（新租税特別措置法第六十一条第一項の指定に係る国家戦略特別区域法（平成二十五年法律第百七号）第二十七条の三の認定区域計画に定められている同条に規定する特定事業の実施に関する計画として財務省令で定める計画を施行日前に同法第七条第一項第一号に規定する国家戦略特別区域担当大臣に提出したもの（以下この条において「経過内国法人」という。）を除く。）の各事業年度分の法人税について適用し、施行日前に旧租税特別措置法第六十一条第一項の指定を受けた租税特別措置法第二条第二項第一号の二に規定する内国法人（経過内国法人を含む。）の各事業年度分の法人税については、なお従前の例による。 suppl-5061-8/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50/par-1 The provisions of Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that receives the designation referred to in that paragraph on or after the Effective Date (excluding one that, before the Effective Date, submitted to the Minister in charge of National Strategic Special Zones prescribed in Article 7, paragraph (1), item (i) of the National Strategic Special Zones Act (Act No. 107 of 2013) a plan specified by Order of the Ministry of Finance as a plan concerning the implementation of a specified business prescribed in Article 27-3 of that Act that is set forth in the certified zone plan referred to in that Article pertaining to the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "transitional domestic corporation" in this Article)), and the provisions then in force continue to govern corporation tax for each business year of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation that received the designation referred to in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date (including a transitional domestic corporation). machine translation, not official **第二項** 新租税特別措置法第六十一条第五項の規定は、施行日以後に同条第一項の指定を受ける租税特別措置法第二条第二項第一号の二に規定する内国法人（経過内国法人を除く。）の新租税特別措置法第六十一条第五項に規定する適用事業年度において同条第一項の規定により損金の額に算入した金額について適用し、施行日前に旧租税特別措置法第六十一条第一項の指定を受けた同号に規定する内国法人（経過内国法人を含む。）の同条第五項に規定する適用事業年度において同条第一項の規定により損金の額に算入した金額については、なお従前の例による。 suppl-5061-8/art-50/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50/par-2 The provisions of Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to an amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article in a business year of application prescribed in Article 61, paragraph (5) of the New Act on Special Measures Concerning Taxation of a domestic corporation prescribed in Article 2, paragraph (2), item (i)-2 of the Act on Special Measures Concerning Taxation (excluding a transitional domestic corporation) that receives the designation referred to in Article 61, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the Effective Date, and the provisions then in force continue to govern an amount included in deductible expenses, in a business year of application prescribed in Article 61, paragraph (5) of the Former Act on Special Measures Concerning Taxation of a domestic corporation prescribed in that item (including a transitional domestic corporation) that received the designation referred to in paragraph (1) of that Article before the Effective Date, pursuant to the provisions of paragraph (1) of that Article. machine translation, not official --- ## Cites - suppl-5061-8/art-50/par-1: 国家戦略特別区域法（平成二十五年法律第百七号）第二十七条の三 → e-Gov law 425AC0000000107, 第二十七条の三 (Article 27-3), art-27-3 — not held in this collection - suppl-5061-8/art-50/par-1: 同法第七条第一項第一号 → e-Gov law 425AC0000000107, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection - suppl-5061-8/art-50/par-1: 同項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1 - suppl-5061-8/art-50/par-1: この条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-5061-8/art-50 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50 - suppl-5061-8/art-50/par-1: 租税特別措置法第二条第二項第一号の二 → 租税特別措置法 第二条第二項第一号の二 (Article 2, paragraph (2), item (i-2)), art-2/par-2/item-1-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-2 - suppl-5061-8/art-50/par-2: 同条第一項 → 租税特別措置法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/art-61/par-1 - suppl-5061-8/art-50/par-2: 新租税特別措置法第六十一条第五項 → 租税特別措置法 第六十一条第五項 (Article 61, paragraph (5)), art-61/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/art-61/par-5 - suppl-5061-8/art-50/par-2: 租税特別措置法第二条第二項第一号の二 → 租税特別措置法 第二条第二項第一号の二 (Article 2, paragraph (2), item (i-2)), art-2/par-2/item-1-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-1-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-1-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十条第一項（国家戦略特別区域における指定法人の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-50/par-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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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