# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（新規取得土地等に係る負債の利子の課税の特例の廃止に伴う経過措置） — address `suppl-4101-23/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-19 - 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. --- ### 第十九条（新規取得土地等に係る負債の利子の課税の特例の廃止に伴う経過措置） — Transitional Measures Accompanying the Abolition of the Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc. caption: machine translation, not official suppl-4101-23/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-19 **第一項** 旧租税特別措置法第六十二条の二の規定は、法人が平成十年一月一日以後に取得した同条第一項に規定する新規取得土地等については適用がないものとし、法人が同日前に取得した当該新規取得土地等についてはこの法律の施行後もなおその効力を有する。この場合において、同条の規定の適用については、同条第一項中「同じ。）の額」とあるのは「同じ。）の額（第六十六条の五第一項（同条第七項において準用する場合を含む。）の規定により損金の額に算入されない金額を除く。以下この条において同じ。）」と、同条第三項第二号中「その日）」とあるのは「その日）と平成九年十二月三十一日のいずれか早い日」とする。 suppl-4101-23/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-19/par-1 The provisions of Article 62-2 of the Former Act on Special Measures Concerning Taxation do not apply to newly acquired land, etc. prescribed in paragraph (1) of that Article that a corporation acquired on or after January 1, 1998, and remain in force even after this Act comes into effect with respect to that newly acquired land, etc. that a corporation acquired before that date. In this case, with regard to the application of the provisions of that Article, the phrase "the same applies) amount" in paragraph (1) of that Article is deemed to be replaced with "the same applies) amount (excluding the amount not included in deductible expenses pursuant to the provisions of Article 66-5, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (7) of that Article); the same applies hereinafter in this Article)", and the phrase "that date)" in paragraph (3), item (ii) of that Article with "that date) or December 31, 1997, whichever is earlier". machine translation, not official --- ## 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-20261007T211206-389, 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