# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（土地の譲渡等がある場合の特別税率に関する経過措置） — address `suppl-3481-16/art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14
- 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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### 第十四条（土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate in the Case of Transfer, etc. of Land
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-16/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14</sup>

**第一項**  新法第六十三条の規定は、法人が次の各号に掲げる土地の譲渡等（同条第一項に規定する土地の譲渡等をいう。以下この条において同じ。）を当該各号に掲げる日以後に行なう場合について適用する。
<sup>suppl-3481-16/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1</sup>
The provisions of Article 63 of the New Act apply in the case where a corporation carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.
<sup>machine translation, not official</sup>

  **一**  土地の譲渡等のうち次に掲げるもの　施行日
  <sup>suppl-3481-16/art-14/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1</sup>
  any of the following transfers, etc. of land: the Effective Date;
  <sup>machine translation, not official</sup>

    **イ**  当該法人及びこれと特殊の関係にある者として政令で定める者（ロにおいて「特殊関係者」という。）の間で行なわれる新法第六十三条第一項第一号又は第二号に掲げる行為
    <sup>suppl-3481-16/art-14/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1/sub-1</sup>
    an act listed in Article 63, paragraph (1), item (i) or (ii) of the New Act carried out between the corporation and a person specified by Cabinet Order as a person having a special relationship with the corporation (referred to as a "specially-related person" in (b));
    <sup>machine translation, not official</sup>

    **ロ**  当該法人及び特殊関係者の間で行なわれる新法第六十三条第一項第四号の合併に係る同号に掲げる行為
    <sup>suppl-3481-16/art-14/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1/sub-2</sup>
    an act listed in Article 63, paragraph (1), item (iv) of the New Act in connection with a merger referred to in that item carried out between the corporation and a specially-related person;
    <sup>machine translation, not official</sup>

    **ハ**  当該法人が施行日以後に取得する新法第六十三条第一項第一号に規定する土地等に係る同号に掲げる行為（イに掲げる行為に該当するものを除く。）
    <sup>suppl-3481-16/art-14/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1/sub-3</sup>
    an act listed in Article 63, paragraph (1), item (i) of the New Act pertaining to land, etc. prescribed in that item that the corporation acquires on or after the Effective Date (excluding an act that falls under (a)).
    <sup>machine translation, not official</sup>

  **二**  前号に掲げる土地の譲渡等以外の土地の譲渡等　昭和四十九年四月一日
  <sup>suppl-3481-16/art-14/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-2</sup>
  a transfer, etc. of land other than that listed in the preceding item: April 1, 1974.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-3481-16/art-14/par-1: この条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3481-16/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14
- suppl-3481-16/art-14/par-1/item-2: 前号 → 租税特別措置法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-3481-16/art-14/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-1

## Cited by

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

- 租税特別措置法 附則第十四条第一項（土地の譲渡等がある場合の特別税率に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1
- 租税特別措置法 附則第十四条第一項第二号（土地の譲渡等がある場合の特別税率に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-14/par-1/item-2

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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-20261007T211206-286, 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