# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（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-4081-17/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15 - 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. --- ### 第十五条（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 Special Tax Rate in the Case of Transfer, etc. of Land by Corporations caption: machine translation, not official suppl-4081-17/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15 **第一項** 新法第六十二条の三の規定は、法人が平成八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（新法第六十三条第一項又は第六十三条の二第一項の規定の適用があるものを除く。）に係る新法第六十二条の三第一項に規定する譲渡利益金額（同条第九項に規定する益金の額に算入された金額で当該土地の譲渡等に係るものを含む。以下この項において「新法の土地譲渡利益金額」という。）について適用し、法人が同日前にした旧法第六十二条の三第一項に規定する土地の譲渡等（旧法第六十三条第一項又は第六十三条の二第一項の規定の適用があるものを除く。）に係る旧法第六十二条の三第一項に規定する譲渡利益金額（同条第九項に規定する益金の額に算入された金額で当該土地の譲渡等に係るものを含む。以下この項において「旧法の土地譲渡利益金額」という。）については、なお従前の例による。この場合において、新法の土地譲渡利益金額と旧法の土地譲渡利益金額のいずれもがある各事業年度の新法の土地譲渡利益金額と旧法の土地譲渡利益金額との合計額（以下この項において「新旧の土地譲渡利益金額の合計額」という。）が次の各号に規定する場合に該当する場合には、当該各号に定めるところによる。 suppl-4081-17/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1 The provisions of Article 62-3 of the New Act apply to the amount of capital gain prescribed in Article 62-3, paragraph (1) of the New Act (including the amount included in gross profit prescribed in paragraph (9) of that Article that pertains to that transfer, etc. of land; hereinafter referred to as the "amount of capital gain on land under the New Act" in this paragraph) pertaining to a transfer, etc. of land prescribed in paragraph (1) of that Article (excluding one to which the provisions of Article 63, paragraph (1) or Article 63-2, paragraph (1) of the New Act apply) that a corporation makes on or after January 1, 1996, and with regard to the amount of capital gain prescribed in Article 62-3, paragraph (1) of the Former Act (including the amount included in gross profit prescribed in paragraph (9) of that Article that pertains to that transfer, etc. of land; hereinafter referred to as the "amount of capital gain on land under the Former Act" in this paragraph) pertaining to a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Former Act (excluding one to which the provisions of Article 63, paragraph (1) or Article 63-2, paragraph (1) of the Former Act apply) that a corporation made before that date, the provisions then in force continue to govern. In this case, if the total of the amount of capital gain on land under the New Act and the amount of capital gain on land under the Former Act for each business year in which there are both an amount of capital gain on land under the New Act and an amount of capital gain on land under the Former Act (hereinafter referred to as the "total amount of capital gain on land under the new and former Acts" in this paragraph) falls under the cases prescribed in the following items, the provisions of those items apply: machine translation, not official **一** 新旧の土地譲渡利益金額の合計額が旧法の土地譲渡利益金額の合計額に満たない場合には、新旧の土地譲渡利益金額の合計額を旧法の土地譲渡利益金額の合計額とみなす。 suppl-4081-17/art-15/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1/item-1 in the case where the total amount of capital gain on land under the new and former Acts is less than the total of the amount of capital gain on land under the former Act, the total amount of capital gain on land under the new and former Acts is deemed to be the total of the amount of capital gain on land under the former Act; machine translation, not official **二** 新旧の土地譲渡利益金額の合計額が新法の土地譲渡利益金額の合計額に満たない場合には、新旧の土地譲渡利益金額の合計額を新法の土地譲渡利益金額の合計額とみなす。 suppl-4081-17/art-15/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1/item-2 in the case where the total amount of capital gain on land under the new and former Acts is less than the total of the amount of capital gain on land under the new Act, the total amount of capital gain on land under the new and former Acts is deemed to be the total of the amount of capital gain on land under the new Act. machine translation, not official **第二項** 新法第六十三条の規定は、法人が平成八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（新法第六十三条の二第一項の規定の適用があるものを除く。）に係る新法第六十三条第一項に規定する譲渡利益金額（同条第四項において準用する新法第六十二条の三第九項に規定する益金の額に算入された金額で当該短期所有に係る土地の譲渡等に係るものを含む。以下この項において「新法の短期所有土地の譲渡利益金額」という。）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（旧法第六十三条の二第一項の規定の適用があるものを除く。）に係る旧法第六十三条第一項に規定する譲渡利益金額（同条第四項において準用する旧法第六十二条の三第九項に規定する益金の額に算入された金額で当該短期所有に係る土地の譲渡等に係るものを含む。以下この項において「旧法の短期所有土地の譲渡利益金額」という。）については、なお従前の例による。この場合において、新法の短期所有土地の譲渡利益金額と旧法の短期所有土地の譲渡利益金額のいずれもがある各事業年度の新法の短期所有土地の譲渡利益金額と旧法の短期所有土地の譲渡利益金額との合計額（以下この項において「新旧の短期所有土地の譲渡利益金額の合計額」という。）が次の各号に規定する場合に該当する場合には、当該各号に定めるところによる。 suppl-4081-17/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2 The provisions of Article 63 of the New Act apply to the amount of capital gain prescribed in Article 63, paragraph (1) of the New Act (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a short period; hereinafter referred to as the "amount of capital gain on land held for a short period under the New Act" in this paragraph) pertaining to a transfer, etc. of land held for a short period prescribed in paragraph (1) of that Article (excluding one to which the provisions of Article 63-2, paragraph (1) of the New Act apply) that a corporation makes on or after January 1, 1996, and with regard to the amount of capital gain prescribed in Article 63, paragraph (1) of the Former Act (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the Former Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a short period; hereinafter referred to as the "amount of capital gain on land held for a short period under the Former Act" in this paragraph) pertaining to a transfer, etc. of land held for a short period prescribed in Article 63, paragraph (1) of the Former Act (excluding one to which the provisions of Article 63-2, paragraph (1) of the Former Act apply) that a corporation made before that date, the provisions then in force continue to govern. In this case, if the total of the amount of capital gain on land held for a short period under the New Act and the amount of capital gain on land held for a short period under the Former Act for each business year in which there are both an amount of capital gain on land held for a short period under the New Act and an amount of capital gain on land held for a short period under the Former Act (hereinafter referred to as the "total amount of capital gain on land held for a short period under the new and former Acts" in this paragraph) falls under the cases prescribed in the following items, the provisions of those items apply: machine translation, not official **一** 新旧の短期所有土地の譲渡利益金額の合計額が旧法の短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の短期所有土地の譲渡利益金額の合計額を旧法の短期所有土地の譲渡利益金額の合計額とみなす。 suppl-4081-17/art-15/par-2/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2/item-1 in the case where the total amount of capital gain on land held for a short period under the new and former Acts is less than the total of the amount of capital gain on land held for a short period under the former Act, the total amount of capital gain on land held for a short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a short period under the former Act; machine translation, not official **二** 新旧の短期所有土地の譲渡利益金額の合計額が新法の短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の短期所有土地の譲渡利益金額の合計額を新法の短期所有土地の譲渡利益金額の合計額とみなす。 suppl-4081-17/art-15/par-2/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2/item-2 in the case where the total amount of capital gain on land held for a short period under the new and former Acts is less than the total of the amount of capital gain on land held for a short period under the new Act, the total amount of capital gain on land held for a short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a short period under the new Act. machine translation, not official **第三項** 新法第六十三条の二の規定は、法人が平成八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同項に規定する譲渡利益金額（同条第四項において準用する新法第六十二条の三第九項に規定する益金の額に算入された金額で当該超短期所有に係る土地の譲渡等に係るものを含む。以下この項において「新法の超短期所有土地の譲渡利益金額」という。）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同項に規定する譲渡利益金額（同条第四項において準用する旧法第六十二条の三第九項に規定する益金の額に算入された金額で当該超短期所有に係る土地の譲渡等に係るものを含む。以下この項において「旧法の超短期所有土地の譲渡利益金額」という。）及び旧法の超短期所有土地の譲渡利益金額に係る旧法第六十三条の二第五項に規定する超える金額に相当する金額については、なお従前の例による。この場合において、新法の超短期所有土地の譲渡利益金額と旧法の超短期所有土地の譲渡利益金額のいずれもがある各事業年度の新法の超短期所有土地の譲渡利益金額と旧法の超短期所有土地の譲渡利益金額との合計額（以下この項において「新旧の超短期所有土地の譲渡利益金額の合計額」という。）が次の各号に規定する場合に該当する場合には、当該各号に定めるところによる。 suppl-4081-17/art-15/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3 The provisions of Article 63-2 of the New Act apply to the amount of capital gain prescribed in paragraph (1) of that Article (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the New Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a super-short period; hereinafter referred to as the "amount of capital gain on land held for a super-short period under the New Act" in this paragraph) pertaining to a transfer, etc. of land held for a super-short period prescribed in that paragraph that a corporation makes on or after January 1, 1996, and with regard to the amount of capital gain prescribed in Article 63-2, paragraph (1) of the Former Act (including the amount included in gross profit prescribed in Article 62-3, paragraph (9) of the Former Act as applied mutatis mutandis pursuant to paragraph (4) of that Article that pertains to that transfer, etc. of land held for a super-short period; hereinafter referred to as the "amount of capital gain on land held for a super-short period under the Former Act" in this paragraph) pertaining to a transfer, etc. of land held for a super-short period prescribed in that paragraph that a corporation made before that date, and the amount equivalent to the exceeding amount prescribed in Article 63-2, paragraph (5) of the Former Act pertaining to the amount of capital gain on land held for a super-short period under the Former Act, the provisions then in force continue to govern. In this case, if the total of the amount of capital gain on land held for a super-short period under the New Act and the amount of capital gain on land held for a super-short period under the Former Act for each business year in which there are both an amount of capital gain on land held for a super-short period under the New Act and an amount of capital gain on land held for a super-short period under the Former Act (hereinafter referred to as the "total amount of capital gain on land held for a super-short period under the new and former Acts" in this paragraph) falls under the cases prescribed in the following items, the provisions of those items apply: machine translation, not official **一** 新旧の超短期所有土地の譲渡利益金額の合計額が旧法の超短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の超短期所有土地の譲渡利益金額の合計額を旧法の超短期所有土地の譲渡利益金額の合計額とみなす。 suppl-4081-17/art-15/par-3/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3/item-1 in the case where the total amount of capital gain on land held for a super-short period under the new and former Acts is less than the total of the amount of capital gain on land held for a super-short period under the former Act, the total amount of capital gain on land held for a super-short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a super-short period under the former Act; machine translation, not official **二** 新旧の超短期所有土地の譲渡利益金額の合計額が新法の超短期所有土地の譲渡利益金額の合計額に満たない場合には、新旧の超短期所有土地の譲渡利益金額の合計額を新法の超短期所有土地の譲渡利益金額の合計額とみなす。 suppl-4081-17/art-15/par-3/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3/item-2 in the case where the total amount of capital gain on land held for a super-short period under the new and former Acts is less than the total of the amount of capital gain on land held for a super-short period under the new Act, the total amount of capital gain on land held for a super-short period under the new and former Acts is deemed to be the total of the amount of capital gain on land held for a super-short period under the new Act. machine translation, not official --- ## Cites - suppl-4081-17/art-15/par-1: この項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-4081-17/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1 - suppl-4081-17/art-15/par-2: この項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4081-17/art-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2 - suppl-4081-17/art-15/par-3: この項 → 租税特別措置法 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4081-17/art-15/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十五条第一項（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-4081-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-1 - 租税特別措置法 附則第十五条第二項（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-4081-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-2 - 租税特別措置法 附則第十五条第三項（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-4081-17/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-15/par-3 --- ## 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-20261007T211206-380, 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