# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（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-4101-23/art-21` - 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-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21 - 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. --- ### 第二十一条（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 by Corporations caption: machine translation, not official suppl-4101-23/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21 **第一項** 新租税特別措置法第六十五条第一項の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の施行の日以後に同項に規定する換地処分等により取得する資産について適用する。 suppl-4101-23/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-1 The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in that paragraph on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect. machine translation, not official **第二項** 新租税特別措置法第六十五条の四第一項第九号、第十一号及び第二十号の規定は、法人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関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ついて適用する。 suppl-4101-23/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-2 The provisions of Article 65-4, paragraph (1), items (ix), (xi) and (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect. machine translation, not official **第三項** 新租税特別措置法第六十五条の七から第六十五条の九までの規定は、法人が平成十年一月一日以後に新租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をして、同日以後に同表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租税特別措置法第六十五条の八第一項の特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同表の下欄に掲げる資産又は同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租税特別措置法第六十五条の八第一項の特別勘定並びに法人が同日以後に新租税特別措置法第六十五条の七第一項の表の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同表の下欄に掲げる資産については、なお従前の例による。 suppl-4101-23/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-21/par-3 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation apply to assets listed in the right-hand column of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where a corporation makes, on or after January 1, 1998, a transfer of assets listed in the left-hand column of that table and acquires those assets on or after that date, and to the special account referred to in Article 65-8, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of that table that were acquired before that date or assets listed in that column that are acquired on or after that date in the case where a corporation made a transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account referred to in Article 65-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as assets listed in the right-hand column of that table that were acquired before that date in the case where a corporation makes a transfer of assets listed in the left-hand column of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after that date. machine translation, not official **第四項** 前条第二項の規定により新租税特別措置法第六十三条第一項の規定の適用を受けた同項に規定する短期所有に係る土地の譲渡等に係る土地等は、新租税特別措置法第六十五条の七から第六十五条の九までの規定の適用については、新租税特別措置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に規定する新租税特別措置法第六十三条第一項の規定の適用がある土地等に該当しないものとみなす。 suppl-4101-23/art-21/par-4 · 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 Land, etc. pertaining to a transfer, etc. of land held for a short term prescribed in Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation that was subject to the provisions of that paragraph pursuant to the provisions of paragraph (2) of the preceding Article is deemed, with regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation, not to fall under land, etc. to which the provisions of Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation apply as prescribed in Article 65-7, paragraph (1), Article 65-8, paragraph (1) and Article 65-9 of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-4101-23/art-21/par-4: 前条第二項 → 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 1 provision cites this one. No official source publishes this direction. - 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-4101-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-1/par-1/item-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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-390, 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