# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15)
- 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: 第十五条 (Supplementary Provisions, Article 15)（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） — address `suppl-3461-22/art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15
- 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.
---
### 第十五条（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） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
caption: machine translation, not official
suppl-3461-22/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15
**第一項** 新法第六十四条第一項第三号の三及び第二項第二号、第六十五条の二第三項第一号並びに第六十五条の四第一項第二号及び第三号の規定は、法人が施行日以後に行なう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を含む。）に係る法人税について適用し、法人が同日前に行なつ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-3461-22/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15/par-1
The provisions of Article 64, paragraph (1), item (iii)-3 and paragraph (2), item (ii), Article 65-2, paragraph (3), item (i), and Article 65-4, paragraph (1), items (ii) and (iii) of the New Act apply to corporation tax on the transfer of assets falling under those provisions (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act) that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation carried out before that date.
machine translation, not official
**第二項** 新法第六十五条の六第一項の表の第二号又は第四号の規定は、それぞれ法人が大気汚染防止法の一部を改正する法律又は水質汚濁防止法の施行の日以後に行なうこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人がこれらの法律の施行の日前に行なつ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-3461-22/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-15/par-2
The provisions of item (ii) or item (iv) of the table in Article 65-6, paragraph (1) of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern corporation tax on the transfer of those assets that a corporation carried out before the date on which those Acts came into effect.
machine translation, not official
---
## 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-20261007T211206-280, 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