# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（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-4051-10/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16 - 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. --- ### 第十六条（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-4051-10/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16 **第一項** 新法第六十二条の三第五項から第七項までの規定は、法人が施行日以後に行う同条第五項に規定する確定優良住宅地等予定地のための譲渡に該当する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六十二条の三第五項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡に係る法人税については、なお従前の例による。 suppl-4051-10/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-1 The provisions of Article 62-3, paragraphs (5) through (7) of the New Act apply to corporation tax on a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (5) of that Article made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 62-3, paragraph (5) of the Former Act made by a corporation before the Effective Date. machine translation, not official **第二項** 新法第六十五条の四第一項第十六号の規定は、法人が施行日以後に行う同項に規定する土地等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四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4051-10/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-2 The provisions of Article 65-4, paragraph (1), item (xvi) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act made by a corporation before the Effective Date. machine translation, not official **第三項** 新法第六十五条の五第一項（同項第二号に係る部分に限る。）の規定は、法人が施行日以後に行う同項第二号に掲げる場合に該当する同項に規定する土地等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五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。この場合において、施行日から農業経営基盤の強化のための関係法律の整備に関する法律の施行の日の前日までの間における新法第六十五条の五の規定の適用については、同号中「農業経営基盤強化促進法第十九条」とあるのは「農用地利用増進法第七条」と、「農用地利用集積計画」とあるのは「農用地利用増進計画」とする。 suppl-4051-10/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-3 The provisions of Article 65-5, paragraph (1) of the New Act (limited to the part pertaining to item (ii) of that paragraph) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that falls under the case listed in item (ii) of that paragraph and is made by a corporation on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-5, paragraph (1) of the Former Act made by a corporation before the Effective Date. In this case, with regard to the application of the provisions of Article 65-5 of the New Act during the period from the Effective Date to the day before the date on which the Act on the Arrangement of Relevant Acts for Strengthening the Foundation of Agricultural Management comes into effect, the phrase "Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation" in that item is deemed to be replaced with "Article 7 of the Agricultural Land Use Promotion Act", and the phrase "agricultural land use consolidation plan" with "agricultural land use promotion plan". machine translation, not official **第四項** 新法第六十五条の五第一項（同項第三号に係る部分に限る。）の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。 suppl-4051-10/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-4 The provisions of Article 65-5, paragraph (1) of the New Act (limited to the part pertaining to item (iii) of that paragraph) apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect. machine translation, not official **第五項** 新法第六十五条の七第一項（同項の表の第十七号に係る部分に限る。）及び第十項並びに第六十五条の八第一項の規定は、法人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第六十五条の七第一項の表の第十七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-4051-10/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-16/par-5 The provisions of Article 65-7, paragraph (1) of the New Act (limited to the part pertaining to item (xvii) of the table in that paragraph) and paragraph (10) of that Article and Article 65-8, paragraph (1) of the New Act apply to corporation tax on a transfer of assets listed in the left-hand column of item (xvii) of the table in Article 65-7, paragraph (1) of the New Act made by a corporation on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect. machine translation, not official --- ## Cites - suppl-4051-10/art-16/par-3: 農業経営基盤強化促進法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-7 --- ## 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-20261007T211206-363, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-364, 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