# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（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-4161-14/art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51 - 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. --- ### 第五十一条（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 of Consolidated Corporations caption: machine translation, not official suppl-4161-14/art-51 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51 **第一項** 新租税特別措置法第六十八条の七十（新租税特別措置法第六十四条第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第六十八条の七十二及び第六十八条の七十三の規定は、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これらの規定に該当する資産の譲渡（新租税特別措置法第六十八条の七十第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）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（旧租税特別措置法第六十四条第一項第三号の三に係る部分に限る。）、第六十八条の七十二及び第六十八条の七十三の規定に該当する資産の譲渡（旧租税特別措置法第六十八条の七十第二項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）に係る法人税については、なお従前の例による。 suppl-4161-14/art-51/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-1 The provisions of Article 68-70 (limited to the part concerning Article 64, paragraph (1), items (iii)-3, (iii)-4 and (vi)-2 of the New Act on Special Measures Concerning Taxation), Article 68-72 and Article 68-73 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to transfers of assets falling under these provisions (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 68-70, paragraph (2) of the New Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) 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 transfers of assets falling under the provisions of Article 68-70 (limited to the part concerning Article 64, paragraph (1), item (iii)-3 of the Former Act on Special Measures Concerning Taxation), Article 68-72 and Article 68-73 of the Former Act on Special Measures Concerning Taxation (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 68-70, paragraph (2) of the Former Act on Special Measures Concerning Taxation and other acts that are to be included in transfers under these provisions) 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 **第二項** 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（旧租税特別措置法第六十四条第一項第五号に係る部分に限る。）及び第六十八条の七十二（旧租税特別措置法第六十五条第一項第三号に係る部分に限る。）の規定に該当す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-4161-14/art-51/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-2 The provisions then in force continue to govern corporation tax pertaining to transfers of assets falling under the provisions of Article 68-70 (limited to the part concerning Article 64, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation) and Article 68-72 (limited to the part concerning Article 65, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation) 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 **第三項** 新租税特別措置法第六十八条の七十四第一項（新租税特別措置法第六十五条の三第一項第一号、第二号の二及び第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-4161-14/art-51/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-3 The provisions of Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-3, paragraph (1), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of land, etc. prescribed in Article 68-74, 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 transfers of land, etc. prescribed in Article 68-74, 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八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同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施行日前に行った旧租税特別措置法第六十五条の四第一項第八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-4161-14/art-51/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-4 The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (viii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of land, etc. prescribed in that item 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 transfers of land, etc. prescribed in Article 65-4, paragraph (1), item (viii) 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の有する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が、施行日前に環境事業団が行った旧租税特別措置法第六十五条の四第一項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。 suppl-4161-14/art-51/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-5 The provisions then in force continue to govern the case where, before the Effective Date, land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased by the Japan Environment Corporation for use in a project referred to in Article 65-4, paragraph (1), item (xii) of the Former Act on Special Measures Concerning Taxation carried out by the Japan Environment Corporation. machine translation, not official **第六項** 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七十五第一項（旧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。）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-4161-14/art-51/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-6 The provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xix) 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 **第七項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十七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に係る法人税については、なお従前の例による。 suppl-4161-14/art-51/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-51/par-7 The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xvii) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xix) of the table in Article 65-7, 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 transfers of assets listed in the left-hand column of item (xix) of the table in Article 65-7, 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 --- ## 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-20261007T211206-443, 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