# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（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-4071-55/art-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30 - 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. --- ### 第三十条（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 of Corporations caption: machine translation, not official suppl-4071-55/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30 **第一項** 新法第六十五条の四第一項第十一号の規定は、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する。 suppl-4071-55/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-1 The provisions of Article 65-4, paragraph (1), item (xi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date. machine translation, not official **第二項** 新法第六十五条の四第一項第十八号の規定は、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-4071-55/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-2 The provisions of Article 65-4, paragraph (1), item (xviii) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act that a corporation made before the Effective Date. machine translation, not official **第三項** 新法第六十五条の四第一項第二十一号の規定は、法人が農業経営基盤強化促進法の一部を改正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-4071-55/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-3 The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act apply to corporation tax on transfers of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation comes into effect. machine translation, not official **第四項** 新法第六十五条の七（同条第一項の表の第一号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得（建設及び製作を含む。以下この条において同じ。）をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る新法第六十五条の八第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第一号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定については、なお従前の例による。 suppl-4071-55/art-30/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-4 The provisions of Article 65-7 (limited to the part relating to item (i) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, to assets listed in the right-hand column of that item that it acquired (including construction and manufacture; the same applies hereinafter in this Article) before the Effective Date or acquires on or after the Effective Date, and to the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets. machine translation, not official **第五項** 新法第六十五条の七（同条第一項に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係る同項の表の第一号の下欄に掲げる資産（以下この項において「都心共同住宅用資産の買換資産」という。）に係る部分に限る。）及び第六十五条の八（都心共同住宅用資産の買換資産に係る部分に限る。）の規定は、前項の規定にかかわらず、法人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用する。 suppl-4071-55/art-30/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-5 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 65-7 (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph (hereinafter referred to in this paragraph as a "replacement asset for a city-center apartment house")) and Article 65-8 (limited to the part relating to replacement assets for a city-center apartment house) of the New Act apply to those assets and the special account under paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and acquires assets listed in the right-hand column of that item on or after that date. machine translation, not official **第六項** 新法第六十五条の七（同条第一項の表の第四号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をして、施行日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第四号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定並びに法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をした同号の下欄に掲げる資産については、なお従前の例による。 suppl-4071-55/art-30/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-6 The provisions of Article 65-7 (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply to those assets and the special account under paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date and acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets, and, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date. machine translation, not official **第七項** 新法第六十五条の七（同条第一項の表の第十八号イに係る部分に限る。）、第六十五条の八（同号イに係る部分に限る。）及び第六十五条の九（同号イに係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をして、施行日以後に同号の下欄に掲げる資産の取得をする場合における当該資産及び当該資産に係る新法第六十五条の八第一項の特別勘定について適用する。 suppl-4071-55/art-30/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-7 The provisions of Article 65-7 (limited to the part relating to item (xviii)(a) of the table in paragraph (1) of that Article), Article 65-8 (limited to the part relating to (a) of that item) and Article 65-9 (limited to the part relating to (a) of that item) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date and acquires assets listed in the right-hand column of that item on or after the Effective Date. machine translation, not official **第八項** 新法第六十五条の七（同条第一項の表の第十八号ロに係る部分に限る。）、第六十五条の八（同号ロに係る部分に限る。）及び第六十五条の九（同号ロに係る部分に限る。）の規定は、法人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新法第六十五条の八第一項の特別勘定について適用する。 suppl-4071-55/art-30/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-8 The provisions of Article 65-7 (limited to the part relating to item (xviii)(b) of the table in paragraph (1) of that Article), Article 65-8 (limited to the part relating to (b) of that item) and Article 65-9 (limited to the part relating to (b) of that item) of the New Act apply to those assets and the special account under Article 65-8, paragraph (1) of the New Act pertaining to those assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and acquires assets listed in the right-hand column of that item on or after that date. machine translation, not official **第九項** 新法第六十五条の七（同条第一項の表の第二十号に係る部分に限る。）及び第六十五条の八（同号に係る部分に限る。）の規定は、法人が施行日以後に同号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る同条第一項の特別勘定について適用し、法人が施行日前に旧法第六十五条の七第一項の表の第十九号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧法第六十五条の八第一項の特別勘定については、なお従前の例による。 suppl-4071-55/art-30/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-9 The provisions of Article 65-7 (limited to the part relating to item (xx) of the table in paragraph (1) of that Article) and Article 65-8 (limited to the part relating to that item) of the New Act apply, in the case where a corporation transfers assets listed in the left-hand column of that item on or after the Effective Date, to assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and to the special account under paragraph (1) of that Article pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred assets listed in the left-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act before the Effective Date, assets listed in the right-hand column of that item that it acquired before the Effective Date or acquires on or after the Effective Date, and the special account under Article 65-8, paragraph (1) of the Former Act pertaining to those assets. machine translation, not official --- ## Cites - suppl-4071-55/art-30/par-4: この条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4071-55/art-30 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30 - suppl-4071-55/art-30/par-5: 前項 → 租税特別措置法 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-4071-55/art-30/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-4 - suppl-4071-55/art-30/par-5: この項 → 租税特別措置法 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-4071-55/art-30/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-5 ## Cited by 5 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-4071-55/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-1 - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-4 - 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-5 - 租税特別措置法 附則第三十条第四項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-4 - 租税特別措置法 附則第三十条第五項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-30/par-5 --- ## 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-20261007T211206-374, 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