# 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-3491-17/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-3491-17/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17/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-3491-17/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15
**第一項** 新法第六十四条、第六十五条の三、第六十五条の四及び第六十五条の六の規定は、法人が昭和四十九年一月一日以後に行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-3491-17/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15/par-1
The provisions of Articles 64, 65-3, 65-4 and 65-6 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1974 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十三条、第六十五条の五及び第六十五条の七から第六十五条の九までの規定は、法人が施行日以後に行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、法人が同日前に行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-3491-17/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15/par-2
The provisions of Article 63, Article 65-5 and Articles 65-7 to 65-9 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
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-20261007T211206-290, 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