# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（探鉱準備金に関する経過措置） — address `suppl-5071-13/art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29 - 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. --- ### 第二十九条（探鉱準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Exploration caption: machine translation, not official suppl-5071-13/art-29 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29 **第一項** 新租税特別措置法第二十二条第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。 suppl-5071-13/art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-29/par-1 The provisions of Article 22, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years. machine translation, not official --- ## Cites - suppl-5071-13/art-29/par-1: 新租税特別措置法第二十二条第一項 → 租税特別措置法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/art-22/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三号ホ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-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-20261007T211206-655, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07