# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条の六 (Article 65-6) - 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: 第六十五条の六 (Article 65-6) — address `art-65-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-65-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-65-6 - 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. --- ### 第六十五条の六 art-65-6 · https://japanlaw.org/en/special-taxation-measures-act/art-65-6 · https://japanlaw.org/l/332AC0000000026/art-65-6 **第一項** 法人がその有する資産の譲渡をした場合において、当該譲渡の日の属する年におけるその資産の譲渡（当該年における当該法人との間に法人税法第二条第十二号の七の六に規定する完全支配関係（法人による同号に規定する完全支配関係に限る。）がある法人（以下この条において「完全支配関係法人」という。）の有する資産の譲渡を含む。）につき、当該法人及び完全支配関係法人が第六十五条の二第一項、第二項若しくは第七項、第六十五条の三第一項、第六十五条の四第一項、第六十五条の五第一項若しくは前条第一項の規定のうち二以上の規定の適用を受け、又は当該法人若しくは完全支配関係法人がそれぞれこれらの規定の適用を受け、当該法人及び完全支配関係法人がこれらの規定により損金の額に算入した、又は損金の額に算入する金額を合計した金額（以下この条において「調整前損金算入額」という。）が五千万円を超えるときは、これらの規定にかかわらず、その超える部分の金額に当該法人がこれらの規定により損金の額に算入した、又は損金の額に算入する金額を合計した金額が当該調整前損金算入額のうちに占める割合を乗じて計算した金額は、当該法人の各事業年度の所得の金額の計算上、損金の額に算入しない。 art-65-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-65-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-6/par-1 Where a corporation has transferred assets it holds, if, with regard to the transfers of assets in the year that includes the day of that transfer (including transfers of assets held by a corporation that has, in that year, a full controlling interest relationship prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with that corporation (limited to a full controlling interest relationship by a corporation as prescribed in that item) (hereinafter referred to in this Article as a "corporation with a full controlling interest relationship")), that corporation and the corporation with a full controlling interest relationship receive the application of two or more of the provisions of Article 65-2, paragraph (1), (2) or (7), Article 65-3, paragraph (1), Article 65-4, paragraph (1), Article 65-5, paragraph (1) or paragraph (1) of the preceding Article, or that corporation or the corporation with a full controlling interest relationship each receive the application of those provisions, and the total of the amounts that that corporation and the corporation with a full controlling interest relationship have included or will include in deductible expenses pursuant to those provisions (hereinafter referred to in this Article as the "deductible amount before adjustment") exceeds 50 million yen, then, notwithstanding those provisions, the amount calculated by multiplying the amount of the excess by the ratio of the total of the amounts that that corporation has included or will include in deductible expenses pursuant to those provisions to the deductible amount before adjustment is not included in deductible expenses in calculating the amount of income of that corporation for each business year. machine translation, not official --- ## Cites - art-65-6/par-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6 - art-65-6/par-1: 第二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2 - art-65-6/par-1: 前条第一項 → 租税特別措置法 第六十五条の五の二第一項 (Article 65-5-2, paragraph (1)), art-65-5-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-1 - art-65-6/par-1: 第六十五条の二第一項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1 - art-65-6/par-1: 第七項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7 - art-65-6/par-1: 第六十五条の三第一項 → 租税特別措置法 第六十五条の三第一項 (Article 65-3, paragraph (1)), art-65-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1 - art-65-6/par-1: この条 → 租税特別措置法 第六十五条の六 (Article 65-6), art-65-6 — https://japanlaw.org/en/special-taxation-measures-act/art-65-6 · https://japanlaw.org/l/332AC0000000026/art-65-6 - art-65-6/par-1: 第六十五条の四第一項 → 租税特別措置法 第六十五条の四第一項 (Article 65-4, paragraph (1)), art-65-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1 - art-65-6/par-1: 第六十五条の五第一項 → 租税特別措置法 第六十五条の五第一項 (Article 65-5, paragraph (1)), art-65-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1 ## Cited by 2 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 第六十五条の六第一項 — https://japanlaw.org/en/special-taxation-measures-act/art-65-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-6/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-20261007T211206-141, 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