# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（法人の資産の譲渡に関する経過規定） — address `suppl-3421-24/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-18 - 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. --- ### 第十八条（法人の資産の譲渡に関する経過規定） — Transitional Provisions Concerning Transfers of Assets by Corporations caption: machine translation, not official suppl-3421-24/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-18 **第一項** 新法第六十四条から第六十五条の三までの規定は、収用法施行日以後に行なわれたこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税について適用し、同日前に行なわれた当該資産の譲渡に係る法人税については、なお従前の例による。 suppl-3421-24/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-18/par-1 The provisions of Articles 64 through 65-3 of the New Act apply to corporation tax on transfers of assets falling under those provisions carried out on or after the Effective Date of the Expropriation of Land Act Amendment (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the New Act and other acts that are included in transfers under those provisions), and with regard to corporation tax on such transfers of assets carried out before that date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/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-20261007T211206-271, 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