# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17)

- 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: 第十七条 (Supplementary Provisions, Article 17)（法人の資産の譲渡等の場合の経過措置） — address `suppl-3571-8/art-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17
- 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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### 第十七条（法人の資産の譲渡等の場合の経過措置） — Transitional Measures in the Case of Transfer, etc. of Assets by Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-8/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17</sup>

**第一項**  新法第六十三条（同条第四項を除く。）の規定は、法人が昭和五十七年一月一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、法人が同日前に行つた旧法第六十三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は、なお従前の例による。
<sup>suppl-3571-8/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-1</sup>
The provisions of Article 63 of the New Act (excluding paragraph (4) of that Article) apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date.
<sup>machine translation, not official</sup>

**第二項**  法人が昭和五十七年中に行う沖縄県の区域内にあ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項に規定する土地の譲渡等に対する同項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-3571-8/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-2</sup>
Necessary matters concerning the application of the provisions of Article 63, paragraph (1) of the New Act to a transfer, etc. of land prescribed in that paragraph relating to land, etc. prescribed in paragraph (1), item (i) of that Article located within the area of Okinawa Prefecture that a corporation makes in 1982 are specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第三項**  新法第六十四条及び第六十五条の七（同条第一項の表の第十四号を除く。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
<sup>suppl-3571-8/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-3</sup>
The provisions of Article 64 and Article 65-7 (excluding item (xiv) of the table in paragraph (1) of that Article) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  新法第六十五条の七第一項の表の第十四号の規定は、法人が昭和五十七年一月一日以後に行う同号の上欄に掲げ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七第一項の表の第十四号の上欄に掲げ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。
<sup>suppl-3571-8/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-4</sup>
The provisions of item (xiv) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of that item that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on the transfer of assets listed in the left-hand column of item (xiv) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before that date.
<sup>machine translation, not official</sup>

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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-20261007T211206-318, 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