# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — address `suppl-4031-16/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14 - 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. --- ### 第十四条（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate Where a Corporation Has Made a Transfer, etc. of Land caption: machine translation, not official suppl-4031-16/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14 **第一項** 新法第六十二条の三の規定は、法人が平成四年一月一日以後にする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する。 suppl-4031-16/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-1 The provisions of Article 62-3 of the New Act apply to corporation tax pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992. machine translation, not official **第二項** 新法第六十三条の規定は、法人が平成四年一月一日以後にする同条第一項に規定する短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にし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。 suppl-4031-16/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-2 The provisions of Article 63 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date. machine translation, not official **第三項** 新法第六十三条の二の規定は、法人が平成四年一月一日以後にする同条第一項に規定する超短期所有に係る土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十三条の二第一項に規定する超短期所有土地等に係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。 suppl-4031-16/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-3 The provisions of Article 63-2 of the New Act apply to corporation tax pertaining to a transfer, etc. of land held for a super-short term prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1992, and the provisions then in force continue to govern corporation tax pertaining to a transfer, etc. of land pertaining to land, etc. held for a super-short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date. machine translation, not official **第四項** 法人の平成四年一月一日前に開始し、かつ、同日以後に終了する事業年度における新法第六十三条の二第二項第三号及び第五項に規定する当該事業年度の所得の金額の計算の特例その他前項の規定の適用に関し必要な事項は、政令で定める。 suppl-4031-16/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-4 Special provisions on the calculation of the amount of income for the business year prescribed in Article 63-2, paragraph (2), item (iii) and paragraph (5) of the New Act for a business year of a corporation that begins before January 1, 1992 and ends on or after that date, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4031-16/art-14/par-4: 前項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4031-16/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-1/par-1/item-1 - 租税特別措置法 附則第十四条第四項（法人の土地の譲渡等がある場合の特別税率に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-14/par-4 --- ## 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-20261007T211206-354, 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