# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十八条 (Supplementary Provisions, Article 118) - 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: 第百十八条 (Supplementary Provisions, Article 118)（連結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-4151-8/art-118` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118 - 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. --- ### 第百十八条（連結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 Consolidated Corporations caption: machine translation, not official suppl-4151-8/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118 **第一項** 新租税特別措置法第六十八条の七十第一項（新租税特別措置法第六十四条第一項第三号に係る部分に限る。）及び新租税特別措置法第六十八条の七十二第一項（新租税特別措置法第六十五条第一項第二号及び第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第四号に定める日以後に行う新租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十四条第一項第三号並びに第六十五条第一項第二号及び第四号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-4151-8/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-1 The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) and Article 65, paragraph (1), items (ii) and (iv) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date. machine translation, not official **第二項** 附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第六十八条の七十第一項及び第六十八条の七十二第一項の規定の適用については、新租税特別措置法第六十四条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八条第二項の規定によりなおその効力を有するものとされる旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第六十五条第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、同項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」とする。 suppl-4151-8/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-2 With regard to the application of the provisions of Article 68-70, paragraph (1) and Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 64, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 65, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "project under Article 11, paragraph (1), item (vii), (a)" in item (iii) of that paragraph with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第十九号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十三号に定める日以後に行う新租税特別措置法第六十八条の七十五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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十五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-4151-8/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-3 The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date. machine translation, not official **第四項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第二十三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五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-4151-8/art-118/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-4 The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xxiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date. machine translation, not official **第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第十八号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。 suppl-4151-8/art-118/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-118/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-118/par-5 The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xviii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date. machine translation, not official --- ## Cites - suppl-4151-8/art-118/par-1: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4151-8/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4 - suppl-4151-8/art-118/par-2: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4151-8/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4 - suppl-4151-8/art-118/par-3: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4151-8/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-13 ## Cited by 2 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四号ヌ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-13 --- ## 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-20261007T211206-434, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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