# 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-4081-17/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-4081-17/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/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 of Corporations caption: machine translation, not official suppl-4081-17/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16 **第一項** 新法第六十五条の三第二項の規定は、法人が平成九年一月一日以後に行う同条第一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-4081-17/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-1 The provisions of Article 65-3, paragraph (2) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1997. machine translation, not official **第二項** 新法第六十五条の四第一項第七号の規定は、法人が幹線道路の沿道の整備に関する法律等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-4081-17/art-16/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-2 The provisions of Article 65-4, paragraph (1), item (vii) of the New Act apply to corporation tax on a transfer 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 Improvement of Areas Along Trunk Roads, etc. comes into effect. machine translation, not official **第三項** 新法第六十五条の四第二項の規定は、法人が平成九年一月一日以後に行う同条第一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、法人が同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-4081-17/art-16/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-3 The provisions of Article 65-4, paragraph (2) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1997, and with regard to corporation tax on a transfer of land, etc. prescribed in Article 65-4, 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** 施行日から附則第一条第六号に定める日の前日までの間における新法第六十五条の七第一項、第六十五条の八第一項及び第六十五条の九の規定の適用については、これらの規定中「同表の第二十一号」とあるのは、「同表の第二十号」とする。 suppl-4081-17/art-16/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-4 With regard to the application of the provisions of Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xxi) of that table" in those provisions is deemed to be replaced with "item (xx) of that table". machine translation, not official **第五項** 新法第六十五条の七（同条第一項の表の第十八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、法人が幹線道路の沿道の整備に関する法律等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-4081-17/art-16/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-5 The provisions of Article 65-7 of the New Act (limited to the part relating to item (xviii) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item and the special account referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect and acquires the 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（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-4081-17/art-16/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-6 The provisions of Article 65-7 of the New Act (limited to the part relating to item (xx) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item that, in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date, the corporation 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 referred to in paragraph (1) of that Article pertaining to those assets, and with regard to the assets listed in the right-hand column of item (xix) of the table in Article 65-7, paragraph (1) of the Former Act that, in the case where a corporation transferred the assets listed in the left-hand column of that item before the Effective Date, the corporation acquired before the Effective Date or acquires on or after the Effective Date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act pertaining to those assets, the provisions then in force continue to govern. 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二十一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二十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-4081-17/art-16/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-7 The provisions of Article 65-7 of the New Act (limited to the part relating to item (xxi) of the table in paragraph (1) of that Article) and Article 65-8 of the New Act (limited to the part relating to that item) apply to the assets listed in the right-hand column of that item and the special account referred to in paragraph (1) of that Article pertaining to those assets in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date and acquires the assets listed in the right-hand column of that item on or after the Effective Date, and with regard to the assets listed in the right-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that, in the case where a corporation transferred the assets listed in the left-hand column of that item before the Effective Date, the corporation acquired before the Effective Date or acquires on or after the Effective Date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act pertaining to those assets, and the assets listed in the right-hand column of that item that, in the case where a corporation transfers the assets listed in the left-hand column of that item on or after the Effective Date, the corporation acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第八項** 施行日から附則第一条第六号に定める日の前日までの間における前二項の規定の適用については、第六項中「第二十号」とあるのは「第十九号」と、前項中「第二十一号」とあるのは「第二十号」とする。 suppl-4081-17/art-16/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-8 With regard to the application of the provisions of the preceding two paragraphs during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xx)" in paragraph (6) is deemed to be replaced with "item (xix)", and the phrase "item (xxi)" in the preceding paragraph is deemed to be replaced with "item (xx)". machine translation, not official --- ## Cites - suppl-4081-17/art-16/par-4: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4081-17/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 - suppl-4081-17/art-16/par-6: この条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4081-17/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16 - suppl-4081-17/art-16/par-8: 前二項 → 租税特別措置法 附則第十六条第七項 (Supplementary Provisions, Article 16, paragraph (7)), suppl-4081-17/art-16/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-7 - suppl-4081-17/art-16/par-8: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4081-17/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 - suppl-4081-17/art-16/par-8: 前二項 → 租税特別措置法 附則第十六条第六項 (Supplementary Provisions, Article 16, paragraph (6)), suppl-4081-17/art-16/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-6 ## Cited by 4 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六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 - 租税特別措置法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-8 - 租税特別措置法 附則第十六条第六項（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-4081-17/art-16/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-6 - 租税特別措置法 附則第十六条第八項（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-4081-17/art-16/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-16/par-8 --- ## 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