# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条の十 (Article 65-10)

- 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: 第六十五条の十 (Article 65-10)（特定の交換分合により土地等を取得した場合の課税の特例） — address `art-65-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-65-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-65-10
- 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.

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### 第六十五条の十（特定の交換分合により土地等を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Land, etc. through Specified Exchange and Consolidation
<sup>caption: machine translation, not official</sup>
<sup>art-65-10 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10 · https://japanlaw.org/l/332AC0000000026/art-65-10</sup>

    **第一項**  法人の有する土地又は土地の上に存する権利（棚卸資産を除く。以下この項において「土地等」という。）が次の各号に掲げる場合に該当することとなつた場合において、当該法人が当該各号に規定する交換分合により取得した土地等（以下この条において「交換取得資産」という。）につき、当該交換取得資産の価額から当該交換分合により譲渡（土地等を使用させることにより当該土地等の価値が著しく減少する場合として政令で定める場合に該当する場合におけるその使用させる行為を含む。以下この項及び次項において同じ。）をした土地等（次項において「交換譲渡資産」という。）の譲渡直前の帳簿価額を控除した残額（第四項において「圧縮限度額」という。）の範囲内で当該交換取得資産の帳簿価額を損金経理により減額したときは、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-65-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1</sup>
    If land or a right existing on land held by a corporation (excluding inventory assets; hereinafter referred to in this paragraph as "land, etc.") has come to fall under any of the cases listed in the following items, and the corporation has, with regard to the land, etc. that it acquired through the exchange and consolidation prescribed in the relevant item (hereinafter referred to in this Article as an "asset acquired by exchange"), reduced the book value of the asset acquired by exchange through accounting as an expense or loss within the limit of the amount remaining after deducting, from the value of the asset acquired by exchange, the book value immediately before the transfer of the land, etc. that it transferred (the transfer including, in the case that falls under the case specified by Cabinet Order as a case where the value of land, etc. is significantly reduced by having another person use the land, etc., the act of having it so used; hereinafter the same applies in this paragraph and the following paragraph) through that exchange and consolidation (referred to in the following paragraph as an "asset transferred by exchange") (referred to in paragraph (4) as the "reduction entry limit"), the amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year:
    <sup>machine translation, not official</sup>

      **一**  農業振興地域の整備に関する法律第十三条の二第二項の規定による交換分合により土地等の譲渡（第六十五条の三から第六十五条の五の二まで又は前三条の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともに同法第十三条の五において準用する土地改良法第百二条第四項の規定による清算金の取得をした場合を含む。）
      <sup>art-65-10/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-1</sup>
      where the corporation has transferred land, etc. through an exchange and consolidation under the provisions of Article 13-2, paragraph (2) of the Act on Establishment of Agricultural Promotion Regions (excluding a transfer to which the provisions of Articles 65-3 through 65-5-2 or the preceding three Articles apply), and has acquired land, etc. through that exchange and consolidation (including the case where it has acquired, together with that land, etc., settlement money under the provisions of Article 102, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 13-5 of the Act on Establishment of Agricultural Promotion Regions);
      <sup>machine translation, not official</sup>

      **二**  農住組合法第七条第二項第三号の規定による交換分合（政令で定める区域内において同法第二章第三節に定めるところにより行われたものに限る。）により土地等（農住組合の組合員である法人その他政令で定める法人の有する土地等に限る。）の譲渡（第六十四条、第六十四条の二、第六十五条の二から第六十五条の五の二まで又は前三条の規定の適用を受けるものを除く。）をし、かつ、当該交換分合により土地等の取得をした場合（当該土地等とともに同法第十一条において準用する土地改良法第百二条第四項の規定による清算金の取得をした場合を含む。）
      <sup>art-65-10/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-2</sup>
      where the corporation has transferred land, etc. (limited to land, etc. held by a corporation that is a member of an agricultural and residential land cooperative or any other corporation specified by Cabinet Order) through an exchange and consolidation under the provisions of Article 7, paragraph (2), item (iii) of the Farming and Residence Association Act (limited to one carried out within an area specified by Cabinet Order in accordance with the provisions of Chapter II, Section 3 of that Act) (excluding a transfer to which the provisions of Article 64, Article 64-2, Articles 65-2 through 65-5-2 or the preceding three Articles apply), and has acquired land, etc. through that exchange and consolidation (including the case where it has acquired, together with that land, etc., settlement money under the provisions of Article 102, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 11 of the Farming and Residence Association Act).
      <sup>machine translation, not official</sup>

    **第二項**  前項に規定する譲渡直前の帳簿価額は、次の各号に掲げる場合に該当する場合には、当該各号に定める金額とする。
    <sup>art-65-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2</sup>
    The book value immediately before the transfer prescribed in the preceding paragraph is, in the cases listed in the following items, to be the amount specified in the relevant item:
    <sup>machine translation, not official</sup>

      **一**  交換取得資産とともに前項各号に規定する清算金を取得した場合　帳簿価額から当該帳簿価額のうち当該清算金の額に対応するものとして政令で定めるところにより計算した金額を控除した金額
      <sup>art-65-10/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-1</sup>
      where the corporation has acquired the settlement money prescribed in the items of the preceding paragraph together with the asset acquired by exchange: the amount remaining after deducting, from the book value, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the book value corresponding to the amount of that settlement money;
      <sup>machine translation, not official</sup>

      **二**  交換譲渡資産の譲渡とともに前項各号に規定する清算金を支出した場合　帳簿価額に当該清算金の額を加算した金額
      <sup>art-65-10/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-2</sup>
      where the corporation has paid the settlement money prescribed in the items of the preceding paragraph together with the transfer of the asset transferred by exchange: the amount obtained by adding the amount of that settlement money to the book value;
      <sup>machine translation, not official</sup>

      **三**  交換譲渡資産の譲渡に要した経費で交換取得資産に係るものとして政令で定めるところにより計算した金額がある場合　帳簿価額に当該計算した金額を加算した金額
      <sup>art-65-10/par-2/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-3</sup>
      where there is an amount calculated pursuant to the provisions of Cabinet Order as expenses required for the transfer of the asset transferred by exchange that pertain to the asset acquired by exchange: the amount obtained by adding that calculated amount to the book value.
      <sup>machine translation, not official</sup>

    **第三項**  第六十五条の七第五項及び第六項の規定は第一項の規定を適用する場合について、同条第八項の規定は第一項の規定の適用を受けた交換取得資産について、それぞれ準用する。
    <sup>art-65-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-3</sup>
    The provisions of Article 65-7, paragraphs (5) and (6) apply mutatis mutandis where the provisions of paragraph (1) are applied, and the provisions of paragraph (8) of that Article apply mutatis mutandis to an asset acquired by exchange to which the provisions of paragraph (1) have been applied.
    <sup>machine translation, not official</sup>

    **第四項**  法人が、第一項に規定する交換分合が行われた日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び第六項において「適格分割等」という。）を行う場合において、当該事業年度開始の時から当該適格分割等の直前の時までの間に当該交換分合により取得した交換取得資産を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該交換取得資産につき、当該交換取得資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-65-10/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4</sup>
    If a corporation carries out, in the business year that includes the day on which the exchange and consolidation prescribed in paragraph (1) was carried out, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that day; hereinafter referred to in this paragraph and paragraph (6) as a "qualified company split, etc."), and transfers an asset acquired by exchange that it acquired through that exchange and consolidation during the period from the beginning of that business year until immediately before the qualified company split, etc. to a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind through the qualified company split, etc., then, only if, with regard to that asset acquired by exchange, the corporation has reduced its book value within the limit of the amount equivalent to the reduction entry limit pertaining to that asset acquired by exchange, the amount equivalent to the amount so reduced is included in deductible expenses in calculating the amount of income for that business year.
    <sup>machine translation, not official</sup>

    **第五項**  第六十五条の七第八項の規定は、前項の規定の適用を受けた交換取得資産について準用する。
    <sup>art-65-10/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-5</sup>
    The provisions of Article 65-7, paragraph (8) apply mutatis mutandis to an asset acquired by exchange to which the provisions of the preceding paragraph have been applied.
    <sup>machine translation, not official</sup>

    **第六項**  第四項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
    <sup>art-65-10/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-6</sup>
    The provisions of paragraph (4) apply only if the corporation seeking the application of the provisions of that paragraph has submitted to the district director with jurisdiction over the place for tax payment, within two months after the day of the qualified company split, etc., a document stating the reduced amount prescribed in that paragraph and other matters specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第七項**  第六十五条の七第十三項の規定は、第一項又は第四項の規定の適用を受けた交換取得資産について準用する。
    <sup>art-65-10/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-7</sup>
    The provisions of Article 65-7, paragraph (13) apply mutatis mutandis to an asset acquired by exchange to which the provisions of paragraph (1) or (4) have been applied.
    <sup>machine translation, not official</sup>

    **第八項**  前三項に定めるもののほか、第一項及び第四項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-65-10/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-8</sup>
    Beyond what is specified in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) and (4) are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-65-10/par-1: この項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-1: この条 → 租税特別措置法 第六十五条の十 (Article 65-10), art-65-10 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10 · https://japanlaw.org/l/332AC0000000026/art-65-10
- art-65-10/par-1: 次項 → 租税特別措置法 第六十五条の十第二項 (Article 65-10, paragraph (2)), art-65-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2
- art-65-10/par-1: 第四項 → 租税特別措置法 第六十五条の十第四項 (Article 65-10, paragraph (4)), art-65-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
- art-65-10/par-1/item-1: 農業振興地域の整備に関する法律第十三条の二第二項 → e-Gov law 344AC0000000058, 第十三条の二第二項 (Article 13-2, paragraph (2)), art-13-2/par-2 — not held in this collection
- art-65-10/par-1/item-1: 同法第十三条の五 → e-Gov law 344AC0000000058, 第十三条の五 (Article 13-5), art-13-5 — not held in this collection
- art-65-10/par-1/item-1: 土地改良法第百二条第四項 → e-Gov law 324AC0000000195, 第百二条第四項 (Article 102, paragraph (4)), art-102/par-4 — not held in this collection
- art-65-10/par-1/item-1: 前三条 → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/en/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
- art-65-10/par-1/item-1: 第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の五の二 (Article 65-5-2), art-65-5-2 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2
- art-65-10/par-1/item-1: 第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の五 (Article 65-5), art-65-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5 · https://japanlaw.org/l/332AC0000000026/art-65-5
- art-65-10/par-1/item-1: 第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の三 (Article 65-3), art-65-3 — https://japanlaw.org/en/special-taxation-measures-act/art-65-3 · https://japanlaw.org/l/332AC0000000026/art-65-3
- art-65-10/par-1/item-1: 前三条 → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
- art-65-10/par-1/item-1: 前三条 → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/en/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9
- art-65-10/par-1/item-1: 第六十五条の三から第六十五条の五の二まで → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4
- art-65-10/par-1/item-2: 農住組合法第七条第二項第三号 → e-Gov law 355AC0000000086, 第七条第二項第三号 (Article 7, paragraph (2), item (iii)), art-7/par-2/item-3 — not held in this collection
- art-65-10/par-1/item-2: 同法第十一条 → e-Gov law 355AC0000000086, 第十一条 (Article 11), art-11 — not held in this collection
- art-65-10/par-1/item-2: 土地改良法第百二条第四項 → e-Gov law 324AC0000000195, 第百二条第四項 (Article 102, paragraph (4)), art-102/par-4 — not held in this collection
- art-65-10/par-1/item-2: 前三条 → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/en/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8
- art-65-10/par-1/item-2: 第六十五条の二から第六十五条の五の二まで → 租税特別措置法 第六十五条の五の二 (Article 65-5-2), art-65-5-2 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2 · https://japanlaw.org/l/332AC0000000026/art-65-5-2
- art-65-10/par-1/item-2: 第六十四条の二 → 租税特別措置法 第六十四条の二 (Article 64-2), art-64-2 — https://japanlaw.org/en/special-taxation-measures-act/art-64-2 · https://japanlaw.org/l/332AC0000000026/art-64-2
- art-65-10/par-1/item-2: 第六十五条の二から第六十五条の五の二まで → 租税特別措置法 第六十五条の五 (Article 65-5), art-65-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5 · https://japanlaw.org/l/332AC0000000026/art-65-5
- art-65-10/par-1/item-2: 第六十五条の二から第六十五条の五の二まで → 租税特別措置法 第六十五条の二 (Article 65-2), art-65-2 — https://japanlaw.org/en/special-taxation-measures-act/art-65-2 · https://japanlaw.org/l/332AC0000000026/art-65-2
- art-65-10/par-1/item-2: 第六十五条の二から第六十五条の五の二まで → 租税特別措置法 第六十五条の三 (Article 65-3), art-65-3 — https://japanlaw.org/en/special-taxation-measures-act/art-65-3 · https://japanlaw.org/l/332AC0000000026/art-65-3
- art-65-10/par-1/item-2: 前三条 → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7
- art-65-10/par-1/item-2: 前三条 → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/en/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9
- art-65-10/par-1/item-2: 第六十四条 → 租税特別措置法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64
- art-65-10/par-1/item-2: 第六十五条の二から第六十五条の五の二まで → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4
- art-65-10/par-2: 前項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-2/item-1: 前項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-2/item-2: 前項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-3: 第六項 → 租税特別措置法 第六十五条の七第六項 (Article 65-7, paragraph (6)), art-65-7/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-6
- art-65-10/par-3: 第一項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-3: 第六十五条の七第五項 → 租税特別措置法 第六十五条の七第五項 (Article 65-7, paragraph (5)), art-65-7/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-5
- art-65-10/par-3: 同条第八項 → 租税特別措置法 第六十五条の七第八項 (Article 65-7, paragraph (8)), art-65-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-8
- art-65-10/par-4: 第一項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-4: 第六項 → 租税特別措置法 第六十五条の十第六項 (Article 65-10, paragraph (6)), art-65-10/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-6
- art-65-10/par-4: この項 → 租税特別措置法 第六十五条の十第四項 (Article 65-10, paragraph (4)), art-65-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
- art-65-10/par-5: 前項 → 租税特別措置法 第六十五条の十第四項 (Article 65-10, paragraph (4)), art-65-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
- art-65-10/par-5: 第六十五条の七第八項 → 租税特別措置法 第六十五条の七第八項 (Article 65-7, paragraph (8)), art-65-7/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-8
- art-65-10/par-6: 第四項 → 租税特別措置法 第六十五条の十第四項 (Article 65-10, paragraph (4)), art-65-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
- art-65-10/par-7: 第一項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-7: 第六十五条の七第十三項 → 租税特別措置法 第六十五条の七第十三項 (Article 65-7, paragraph (13)), art-65-7/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-65-7/par-13 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-13
- art-65-10/par-7: 第四項 → 租税特別措置法 第六十五条の十第四項 (Article 65-10, paragraph (4)), art-65-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
- art-65-10/par-8: 前三項 → 租税特別措置法 第六十五条の十第五項 (Article 65-10, paragraph (5)), art-65-10/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-5
- art-65-10/par-8: 第一項 → 租税特別措置法 第六十五条の十第一項 (Article 65-10, paragraph (1)), art-65-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- art-65-10/par-8: 前三項 → 租税特別措置法 第六十五条の十第六項 (Article 65-10, paragraph (6)), art-65-10/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-6
- art-65-10/par-8: 前三項 → 租税特別措置法 第六十五条の十第七項 (Article 65-10, paragraph (7)), art-65-10/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-7
- art-65-10/par-8: 第四項 → 租税特別措置法 第六十五条の十第四項 (Article 65-10, paragraph (4)), art-65-10/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第六十二条の三第十項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-10
- 租税特別措置法 第六十三条第四項（短期所有に係る土地の譲渡等がある場合の特別税率） — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/art-63/par-4
- 租税特別措置法 第六十五条の十第一項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1
- 租税特別措置法 第六十五条の十第二項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2
- 租税特別措置法 第六十五条の十第二項第一号（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-1
- 租税特別措置法 第六十五条の十第二項第二号（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-2/item-2
- 租税特別措置法 第六十五条の十第三項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-3
- 租税特別措置法 第六十五条の十第四項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-4
- 租税特別措置法 第六十五条の十第五項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-5
- 租税特別措置法 第六十五条の十第六項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-6
- 租税特別措置法 第六十五条の十第七項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-7
- 租税特別措置法 第六十五条の十第八項（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-65-10/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-8
- 租税特別措置法 附則第六十九条第十項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-69/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-10
- 租税特別措置法 附則第百二十三条第二十六項（法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-123/par-26 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-26

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## 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-20261007T211206-143, 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