# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50)
- 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: 第五十条 (Supplementary Provisions, Article 50)（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-3621-96/art-50`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50
- 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
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They are never merged and never substituted for one another.
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### 第五十条（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 Where a Corporation Transfers Assets
caption: machine translation, not official
suppl-3621-96/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50
**第一項** 新租税特別措置法第六十五条の四第一項第八号又は第十五号の規定は、法人が昭和六十二年十月一日以後に行う同項に規定する土地等の譲渡で同項第八号又は第十五号に掲げる場合に該当するものに係る法人税について適用し、法人が同日前に行つた旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡で同項第八号に掲げる場合に該当するものに係る法人税については、なお従前の例による。
suppl-3621-96/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50/par-1
The provisions of Article 65-4, paragraph (1), item (viii) or (xv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after October 1, 1987 and that falls under the case set forth in item (viii) or (xv) of that paragraph, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date and that falls under the case set forth in item (viii) of that paragraph.
machine translation, not official
**第二項** 新租税特別措置法第六十五条の七第一項の表の第十号及び第十六号の規定は、法人が昭和六十二年十月一日以後に行うこれらの規定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租税特別措置法第六十五条の七第一項の表の第十号及び第十六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。
suppl-3621-96/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-50/par-2
The provisions of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets set forth in the left-hand column of those provisions that a corporation makes on or after October 1, 1987, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets set forth in the left-hand column of items (x) and (xvi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date.
machine translation, not official
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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-20261007T211206-338, 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