# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22)
- 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: 第二十二条 (Supplementary Provisions, Article 22)（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-4021-13/art-22`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22
- 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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### 第二十二条（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-4021-13/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22
**第一項** 新法第六十三条第四項（新法第六十三条の二第四項において準用する場合を含む。）、第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九の規定は、法人が施行日以後に行う新法第六十五条の七第一項の表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、法人が施行日前に行った旧法第六十五条の七第一項の表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-4021-13/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22/par-1
The provisions of Article 63, paragraph (4) (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (4) of the New Act), Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act apply to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date, and with regard to corporation tax pertaining to transfers of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十四条、第六十五条、第六十五条の三、第六十五条の四及び第六十五条の十一の規定は、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。
suppl-4021-13/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-22/par-2
The provisions of Article 64, Article 65, Article 65-3, Article 65-4 and Article 65-11 of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
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-20261007T211206-350, 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