# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（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-4101-23/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20 - 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. --- ### 第二十条（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 the Special Tax Rate Where a Corporation Has Made a Transfer, etc. of Land caption: machine translation, not official suppl-4101-23/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20 **第一項** 新租税特別措置法第六十二条の三第十三項の規定は、平成十年一月一日を含む事業年度において同日前に同条第一項に規定する土地の譲渡等（次項に規定する短期所有に係る土地の譲渡等及び第三項に規定する超短期所有に係る土地の譲渡等を除く。以下この項において「土地の譲渡等」という。）をした法人で当該事業年度において同日以後に土地の譲渡等をしたもの（当該事業年度の同日前にした土地の譲渡等に係る譲渡利益金額（同条第二項第二号に規定する譲渡利益金額をいう。以下この項において同じ。）の合計額が当該事業年度にした土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした土地の譲渡等については、適用しない。 suppl-4101-23/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-1 The provisions of Article 62-3, paragraph (13) of the New Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land prescribed in paragraph (1) of that Article (excluding a transfer, etc. of land held for a short term prescribed in the following paragraph and a transfer, etc. of land held for a super-short period prescribed in paragraph (3); hereinafter referred to as a "transfer, etc. of land" in this paragraph) before that date and also made a transfer, etc. of land on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in paragraph (2), item (ii) of that Article; the same applies hereinafter in this paragraph) pertaining to the transfers, etc. of land made before that date in that business year exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land made in that business year). machine translation, not official **第二項** 新租税特別措置法第六十三条第七項の規定は、平成十年一月一日を含む事業年度において同日前に同条第一項に規定する短期所有に係る土地の譲渡等（次項に規定する超短期所有に係る土地の譲渡等を除く。以下この項において「短期所有に係る土地の譲渡等」という。）をした法人で当該事業年度において同日以後に短期所有に係る土地の譲渡等をしたもの（当該事業年度の同日前にした短期所有に係る土地の譲渡等に係る譲渡利益金額（同条第二項第二号に規定する譲渡利益金額をいう。以下この項において同じ。）の合計額が当該事業年度にした短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした短期所有に係る土地の譲渡等については、適用しない。 suppl-4101-23/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-2 The provisions of Article 63, paragraph (7) of the New Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land held for a short term made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land held for a short term prescribed in paragraph (1) of that Article (excluding a transfer, etc. of land held for a super-short period prescribed in the following paragraph; hereinafter referred to as a "transfer, etc. of land held for a short term" in this paragraph) before that date and also made a transfer, etc. of land held for a short term on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in paragraph (2), item (ii) of that Article; the same applies hereinafter in this paragraph) pertaining to the transfers, etc. of land held for a short term made before that date in that business year exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land held for a short term made in that business year). machine translation, not official **第三項** 旧租税特別措置法第六十三条の二の規定は、法人が平成十年一月一日から施行日の前日までにした同条第一項に規定する超短期所有に係る土地の譲渡等（以下この条において「超短期所有に係る土地の譲渡等」という。）（次項の規定の適用があるものを除く。）については、適用がないものとし、法人が同年一月一日前にした超短期所有に係る土地の譲渡等については、なお従前の例による。 suppl-4101-23/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-3 The provisions of Article 63-2 of the Former Act on Special Measures Concerning Taxation do not apply to a transfer, etc. of land held for a super-short period prescribed in paragraph (1) of that Article (hereinafter referred to as a "transfer, etc. of land held for a super-short period" in this Article) that a corporation made during the period from January 1, 1998 to the day before the Effective Date (excluding one to which the provisions of the following paragraph apply), and the provisions then in force continue to govern a transfer, etc. of land held for a super-short period that a corporation made before January 1, 1998. machine translation, not official **第四項** 平成十年一月一日を含む事業年度において同日前に超短期所有に係る土地の譲渡等（以下この項において「前期譲渡等」という。）をした法人で当該事業年度において同日以後に超短期所有に係る土地の譲渡等をしたもの（前期譲渡等に係る譲渡利益金額（旧租税特別措置法第六十三条の二第二項第二号に規定する譲渡利益金額をいう。）の合計額が当該事業年度にした超短期所有に係る土地の譲渡等に係る譲渡利益金額の合計額を上回るものに限る。）が当該事業年度の同日以後にした超短期所有に係る土地の譲渡等については、同条の規定は、この法律の施行後も、なおその効力を有する。 suppl-4101-23/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-4 With regard to a transfer, etc. of land held for a super-short period made on or after January 1, 1998 in the business year that includes that date by a corporation that, in that business year, made a transfer, etc. of land held for a super-short period (hereinafter referred to as an "earlier transfer, etc." in this paragraph) before that date and also made a transfer, etc. of land held for a super-short period on or after that date (limited to a corporation for which the total of the amount of capital gain (meaning the amount of capital gain prescribed in Article 63-2, paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation) pertaining to the earlier transfers, etc. exceeds the total of the amount of capital gain pertaining to the transfers, etc. of land held for a super-short period made in that business year), the provisions of that Article remain in force even after this Act comes into effect. machine translation, not official **第五項** 第一項、第二項又は前項の法人がこれらの規定の適用を受けた事業年度において平成十年一月一日以後にしたこれらの規定に規定する土地の譲渡等、短期所有に係る土地の譲渡等又は超短期所有に係る土地の譲渡等に係る新租税特別措置法第六十二条の三第八項又は同条第九項（新租税特別措置法第六十三条第四項又は前項の規定によりなおその効力を有するものとされる旧租税特別措置法第六十三条の二第四項において準用する場合を含む。）の規定の適用に関し必要な事項は、政令で定める。 suppl-4101-23/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-5 Necessary matters concerning the application of the provisions of Article 62-3, paragraph (8) or paragraph (9) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of the New Act on Special Measures Concerning Taxation or Article 63-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, which remains in force pursuant to the provisions of the preceding paragraph) with respect to a transfer, etc. of land, a transfer, etc. of land held for a short term or a transfer, etc. of land held for a super-short period prescribed in paragraph (1), paragraph (2) or the preceding paragraph that a corporation referred to in any of those paragraphs made on or after January 1, 1998 in a business year for which it was subject to those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4101-23/art-20/par-1: この項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4101-23/art-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-1 - suppl-4101-23/art-20/par-1: 次項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4101-23/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-2 - suppl-4101-23/art-20/par-1: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4101-23/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-3 - suppl-4101-23/art-20/par-2: この項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4101-23/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-2 - suppl-4101-23/art-20/par-2: 次項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4101-23/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-3 - suppl-4101-23/art-20/par-3: 次項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4101-23/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-4 - suppl-4101-23/art-20/par-3: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4101-23/art-20 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20 - suppl-4101-23/art-20/par-4: この項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4101-23/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-4 - suppl-4101-23/art-20/par-5: 前項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4101-23/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-4 - suppl-4101-23/art-20/par-5: 第一項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4101-23/art-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-1 - suppl-4101-23/art-20/par-5: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4101-23/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第二十条第一項（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-4101-23/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-1 - 租税特別措置法 附則第二十条第二項（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-4101-23/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-2 - 租税特別措置法 附則第二十条第三項（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-4101-23/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-3 - 租税特別措置法 附則第二十条第四項（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-4101-23/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-4 - 租税特別措置法 附則第二十条第五項（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-4101-23/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-20/par-5 - 租税特別措置法 附則第二十一条第四項（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-4101-23/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-4 --- ## 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