# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十七条 (Supplementary Provisions, Article 57) - 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: 第五十七条 (Supplementary Provisions, Article 57)（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-5081-12/art-57` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57 - 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. --- ### 第五十七条（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 the Special Provisions on the Amount of Special Credit Deducted from Corporation Tax caption: machine translation, not official suppl-5081-12/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57 **第一項** 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十三第一項から第三項まで、第五項、第七項及び第八項の規定の適用については、同条第一項第三号中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、同条第二項中「第四十二条の四第七項、第四十二条の五第二項」とあるのは「第四十二条の四第七項」と、同条第三項中「第四十二条の四第十九項第十号、第四十二条の五第五項第五号」とあるのは「第四十二条の四第十九項第十号」と、同条第五項中「第四号、第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「第四号」と、同条第七項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「、第四号又は第四号の二（第四十二条の五第一項に係る部分に限る。）」とあるのは「又は第四号」と、同条第八項中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは「第四十二条の四の二第二項」と、「第四十二条の四の二第四項、第四十二条の五第六項」とあるのは「第四十二条の四の二第四項」とする。 suppl-5081-12/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-1 With regard to the application of the provisions of Article 42-13, paragraphs (1) through (3), (5), (7) and (8) 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 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (1), item (iii) of that Article is deemed to be replaced with "Article 42-4-2, paragraph (2)", the phrase "Article 42-4, paragraph (7), Article 42-5, paragraph (2)" in paragraph (2) of that Article with "Article 42-4, paragraph (7)", the phrase "Article 42-4, paragraph (19), item (x), Article 42-5, paragraph (5), item (v)" in paragraph (3) of that Article with "Article 42-4, paragraph (19), item (x)", the phrase "item (iv), item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in paragraph (5) of that Article with "item (iv)", the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (7) of that Article with "Article 42-4-2, paragraph (2)" and the phrase ", item (iv) or item (iv)-2 (limited to the part concerning Article 42-5, paragraph (1))" in that paragraph with "or item (iv)", and the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in paragraph (8) of that Article with "Article 42-4-2, paragraph (2)" and the phrase "Article 42-4-2, paragraph (4), Article 42-5, paragraph (6)" in that paragraph with "Article 42-4-2, paragraph (4)". machine translation, not official **第二項** 施行日から附則第一条第十四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第一項から第三項までの規定の適用については、同条第一項第十四号中「第四十二条の十二の六第二項」とあるのは「前条第二項」と、同項第十五号中「第四十二条の十二の六第三項」とあるのは「前条第三項」と、同条第二項中「、第四十二条の十二の六第四項若しくは第七項又は前条第三項」とあるのは「又は前条第四項若しくは第七項」と、同条第三項中「、第四十二条の十二の六第五項若しくは第八項又は前条第四項」とあるのは「又は前条第五項若しくは第八項」とする。 suppl-5081-12/art-57/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-57/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-2 With regard to the application of the provisions of Article 42-13, paragraphs (1) through (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 (xiv) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (2)" in paragraph (1), item (xiv) of that Article is deemed to be replaced with "paragraph (2) of the preceding Article", the phrase "Article 42-12-6, paragraph (3)" in item (xv) of that paragraph with "paragraph (3) of the preceding Article", the phrase ", Article 42-12-6, paragraph (4) or (7) or paragraph (3) of the preceding Article" in paragraph (2) of that Article with "or paragraph (4) or (7) of the preceding Article", and the phrase ", Article 42-12-6, paragraph (5) or (8) or paragraph (4) of the preceding Article" in paragraph (3) of that Article with "or paragraph (5) or (8) of the preceding Article". machine translation, not official **第三項** 新租税特別措置法第四十二条の十三第七項の規定は、同項に規定する通算法人に係る通算親法人の施行日以後に開始する事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税について適用し、旧租税特別措置法第四十二条の十三第七項に規定する通算法人に係る通算親法人の施行日前に開始した事業年度終了の日に終了する当該通算法人の同項に規定する適用対象事業年度分の法人税については、なお従前の例による。 suppl-5081-12/art-57/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-57/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-57/par-3 The provisions of Article 42-13, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in that paragraph that end at the end of a business year, beginning on or after the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax for eligible business years prescribed in that paragraph of a group tax sharing corporation prescribed in Article 42-13, paragraph (7) of the Former Act on Special Measures Concerning Taxation that end at the end of a business year, beginning before the Effective Date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation. machine translation, not official --- ## Cites - suppl-5081-12/art-57/par-1: 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-5081-12/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-13 - suppl-5081-12/art-57/par-1: 新租税特別措置法第四十二条の十三第一項から第三項まで → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1 - suppl-5081-12/art-57/par-1: 新租税特別措置法第四十二条の十三第一項から第三項まで → 租税特別措置法 第四十二条の十三第二項 (Article 42-13, paragraph (2)), art-42-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2 - suppl-5081-12/art-57/par-1: 新租税特別措置法第四十二条の十三第一項から第三項まで → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5081-12/art-57/par-1: 第五項 → 租税特別措置法 第四十二条の十三第五項 (Article 42-13, paragraph (5)), art-42-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-5 - suppl-5081-12/art-57/par-1: 第七項 → 租税特別措置法 第四十二条の十三第七項 (Article 42-13, paragraph (7)), art-42-13/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7 - suppl-5081-12/art-57/par-1: 第八項 → 租税特別措置法 第四十二条の十三第八項 (Article 42-13, paragraph (8)), art-42-13/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-8 - suppl-5081-12/art-57/par-1: 同条第一項第三号 → 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 - suppl-5081-12/art-57/par-1: 第四十二条の四の二第二項 → 租税特別措置法 第四十二条の四の二第二項 (Article 42-4-2, paragraph (2)), art-42-4-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-2 - suppl-5081-12/art-57/par-1: 第四十二条の四第七項 → 租税特別措置法 第四十二条の四第七項 (Article 42-4, paragraph (7)), art-42-4/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-7 - suppl-5081-12/art-57/par-1: 第四十二条の四第十九項第十号 → 租税特別措置法 第四十二条の四第十九項第十号 (Article 42-4, paragraph (19), item (x)), art-42-4/par-19/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4/par-19/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-4/par-19/item-10 - suppl-5081-12/art-57/par-1: 第四十二条の五第一項 → 租税特別措置法 第四十二条の五第一項 (Article 42-5, paragraph (1)), art-42-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-5/par-1 - suppl-5081-12/art-57/par-1: 第四号 → 租税特別措置法 第四十二条の十三第七項第四号 (Article 42-13, paragraph (7), item (iv)), art-42-13/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7/item-4 - suppl-5081-12/art-57/par-1: 第四十二条の四の二第四項 → 租税特別措置法 第四十二条の四の二第四項 (Article 42-4-2, paragraph (4)), art-42-4-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-4-2/par-4 - suppl-5081-12/art-57/par-2: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-5081-12/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-14 - suppl-5081-12/art-57/par-2: 新租税特別措置法第四十二条の十三第一項から第三項まで → 租税特別措置法 第四十二条の十三第一項 (Article 42-13, paragraph (1)), art-42-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1 - suppl-5081-12/art-57/par-2: 新租税特別措置法第四十二条の十三第一項から第三項まで → 租税特別措置法 第四十二条の十三第二項 (Article 42-13, paragraph (2)), art-42-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-2 - suppl-5081-12/art-57/par-2: 新租税特別措置法第四十二条の十三第一項から第三項まで → 租税特別措置法 第四十二条の十三第三項 (Article 42-13, paragraph (3)), art-42-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-3 - suppl-5081-12/art-57/par-2: 同条第一項第十四号 → 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-5081-12/art-57/par-2: 第四十二条の十二の六第二項 → 租税特別措置法 第四十二条の十二の六第二項 (Article 42-12-6, paragraph (2)), art-42-12-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-2 - suppl-5081-12/art-57/par-2: 前条第二項 → 租税特別措置法 第四十二条の十二の七第二項 (Article 42-12-7, paragraph (2)), art-42-12-7/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-2 - suppl-5081-12/art-57/par-2: 同項第十五号 → 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-5081-12/art-57/par-2: 第四十二条の十二の六第三項 → 租税特別措置法 第四十二条の十二の六第三項 (Article 42-12-6, paragraph (3)), art-42-12-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-3 - suppl-5081-12/art-57/par-2: 前条第三項 → 租税特別措置法 第四十二条の十二の七第三項 (Article 42-12-7, paragraph (3)), art-42-12-7/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-3 - suppl-5081-12/art-57/par-2: 第四十二条の十二の六第四項 → 租税特別措置法 第四十二条の十二の六第四項 (Article 42-12-6, paragraph (4)), art-42-12-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-4 - suppl-5081-12/art-57/par-2: 第七項 → 租税特別措置法 第四十二条の十二の六第七項 (Article 42-12-6, paragraph (7)), art-42-12-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-7 - suppl-5081-12/art-57/par-2: 前条第四項 → 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-5081-12/art-57/par-2: 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-5081-12/art-57/par-2: 第四十二条の十二の六第五項 → 租税特別措置法 第四十二条の十二の六第五項 (Article 42-12-6, paragraph (5)), art-42-12-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-5 - suppl-5081-12/art-57/par-2: 第八項 → 租税特別措置法 第四十二条の十二の六第八項 (Article 42-12-6, paragraph (8)), art-42-12-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-8 - suppl-5081-12/art-57/par-2: 前条第五項 → 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-5081-12/art-57/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-5081-12/art-57/par-3: 新租税特別措置法第四十二条の十三第七項 → 租税特別措置法 第四十二条の十三第七項 (Article 42-13, paragraph (7)), art-42-13/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-7 --- ## 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-20261007T211206-663, 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