# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（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-4041-14/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23 - 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. --- ### 第二十三条（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 a Transfer, etc. of Assets by a Corporation caption: machine translation, not official suppl-4041-14/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23 **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-4041-14/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/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** 法人が平成四年一月一日から同年三月三十一日までの間にした新法第六十二条の三第一項に規定する土地の譲渡等で同日以前に終了した事業年度に係るものについては、同条第九項に規定する書類の添付がない同項に規定する法人税申告書の提出があった場合においても、施行日以後二月を経過する日までに納税地の所轄税務署長に当該書類を提出したときは、同項の規定にかかわらず、同条第五項の規定を適用することができる。 suppl-4041-14/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-2 With regard to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the New Act that a corporation made during the period from January 1, 1992 to March 31 of that year and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (9) of that Article has been submitted without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director having jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (9) of that Article. machine translation, not official **第三項** 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短期所有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-4041-14/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-3 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 with regard to corporation tax pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 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-4041-14/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-4 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 with regard to corporation tax pertaining to a transfer, etc. of land held for a super short term prescribed in Article 63-2, paragraph (1) of the Former Act that a corporation made before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法第六十五条の七第一項及び第十項並びに第六十五条の八の規定は、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適用する。 suppl-4041-14/art-23/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-14/art-23/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-23/par-5 The provisions of Article 65-7, paragraphs (1) and (10) and Article 65-8 of the New Act apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act that a corporation makes on or after the Effective Date. 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-20261007T211206-359, 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