# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — address `suppl-3541-15/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19 - 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. --- ### 第十九条（法人の資産の譲渡等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, etc. of Assets by Corporations caption: machine translation, not official suppl-3541-15/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19 **第一項** 新法第六十三条第三項の規定は、法人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が施行日前に行つた当該土地の譲渡等に係る法人税については、なお従前の例による。 suppl-3541-15/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19/par-1 The provisions of Article 63, paragraph (3) of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation carries out on or after the Effective Date, and with regard to corporation tax on such a transfer, etc. of land that a corporation carried out before the Effective 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項第二号の規定は、法人が施行日以後に終了する各事業年度において新法第四十二条の三又は第四十二条の四の規定の適用を受ける場合の法人税の額の計算について適用する。 suppl-3541-15/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19/par-2 The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 42-3 or 42-4 of the New Act in each business year ending on or after the Effective Date. machine translation, not official **第三項** 新法第六十五条の四の規定は、法人が昭和五十四年一月一日以後に行う同条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旧法第六十五条の四の規定に該当する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-3541-15/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-19/par-3 The provisions of Article 65-4 of the New Act apply to corporation tax on a transfer of assets falling under the provisions of that Article that a corporation carries out on or after January 1, 1979, and with regard to corporation tax on a transfer of assets falling under the provisions of Article 65-4 of the Former Act 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-20261007T211206-307, 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