# 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)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4041-82/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-4041-82/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-82/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. --- ### 第二十二条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4041-82/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22 **第一項** 前条の規定による改正後の租税特別措置法（次項において「新租税特別措置法」という。）第二十八条の五第二項第四号の規定は、個人がこの法律の施行の日（以下この条において「施行日」という。）以後に行う同項に規定する土地等の譲渡について適用し、個人が施行日前に行った前条の規定による改正前の租税特別措置法（次項において「旧租税特別措置法」という。）第二十八条の五第二項に規定する土地等の譲渡については、なお従前の例による。 suppl-4041-82/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-1 The provisions of Article 28-5, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) apply to a transfer of land, etc. prescribed in that paragraph that an individual makes on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article), and with regard to a transfer of land, etc. prescribed in Article 28-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of the preceding Article (referred to as the "Former Act on Special Measures Concerning Taxation" in the following paragraph) that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第六十三条の二第三項第四号の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下この項において同じ。）が施行日以後に行う同項に規定する土地等の譲渡について適用し、法人が施行日前に行った旧租税特別措置法第六十三条の二第三項に規定する土地等の譲渡については、なお従前の例による。 suppl-4041-82/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-2 The provisions of Article 63-2, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that paragraph that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) makes on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 63-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4041-82/art-22/par-1: 次項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4041-82/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-2 - suppl-4041-82/art-22/par-1: この条 → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4041-82/art-22 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22 - suppl-4041-82/art-22/par-2: この項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4041-82/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-1 - 租税特別措置法 附則第二十二条第二項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4041-82/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-82/art-22/par-2 --- ## 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-20261007T211206-361, 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