# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十条 (Supplementary Provisions, Article 120) - 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: 第百二十条 (Supplementary Provisions, Article 120)（株式交換又は株式移転に係る課税の特例に関する経過措置） — address `suppl-4181-10/art-120` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120 - 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. --- ### 第百二十条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers caption: machine translation, not official suppl-4181-10/art-120 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120 **第一項** 法人が平成十八年十月一日前に行った旧租税特別措置法第六十七条の九第一項に規定する特定子会社株式の同項に規定する株式交換等による移転及び旧租税特別措置法第六十七条の十第一項に規定する子会社株式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-4181-10/art-120/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-1 The provisions then in force continue to govern corporation tax on transfers, through share exchanges, etc. prescribed in Article 67-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph, and on transfers of subsidiary shares, etc. prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that a corporation made before October 1, 2006. machine translation, not official **第二項** 法人が施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第六十七条の十第一項に規定する子会社株式等の譲渡に係る同条の規定の適用については、同条第五項中「第二条第十八号の規定の適用については同号イに規定する所得の金額に、同法第六十七条第二項及び第三項の規定の適用については」とあるのは「第六十七条第三項及び第五項の規定の適用については、」と、「、それぞれ含まれる」とあるのは「含まれる」とする。 suppl-4181-10/art-120/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-2 With regard to the application of the provisions of Article 67-10 of the Former Act on Special Measures Concerning Taxation to transfers of subsidiary shares, etc. prescribed in paragraph (1) of that Article that a corporation makes during the period from the Effective Date to September 30, 2006, the phrase "with regard to the application of the provisions of Article 2, item (xviii), in the amount of income prescribed in (a) of that item, and with regard to the application of the provisions of Article 67, paragraphs (2) and (3) of that Act" in paragraph (5) of that Article is deemed to be replaced with "with regard to the application of the provisions of Article 67, paragraphs (3) and (5),", and the phrase ", respectively, included" with "included". machine translation, not official **第三項** 法人が会社法施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第六十七条の九第一項に規定する特定子会社株式の同項に規定する株式交換等による移転及び旧租税特別措置法第六十七条の十第一項に規定する子会社株式等の譲渡に係る旧租税特別措置法第六十七条の九及び第六十七条の十の規定の適用については、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 旧租税特別措置法第六十七条の九第一項 商法第三百五十二条第一項の完全子会社 会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社 第三百五十二条第一項の完全親会社 第七百六十七条に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社 第三百五十二条第二項又は第三百六十四条第二項 第七百六十九条第三項又は第七百七十四条第二項 旧租税特別措置法第六十七条の十第一項 第九十二条の八第一項の株式移転 第九十六条の八第一項に規定する組織変更株式移転 商法第三百五十二条第一項の完全子会社 会社法第七百七十三条第一項第五号に規定する株式移転完全子会社 同項の完全親会社 同項第一号に規定する株式移転設立完全親会社 suppl-4181-10/art-120/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-3 With regard to the application of the provisions of Articles 67-9 and 67-10 of the Former Act on Special Measures Concerning Taxation to transfers, through share exchanges, etc. prescribed in Article 67-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of specified subsidiary shares prescribed in that paragraph, and to transfers of subsidiary shares, etc. prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that a corporation makes during the period from the effective date of the Companies Act to September 30, 2006, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Article 67-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation wholly owned subsidiary company under Article 352, paragraph (1) of the Commercial Code wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act wholly owning parent company under Article 352, paragraph (1) wholly owning parent company in a share exchange prescribed in Article 767 or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act Article 352, paragraph (2) or Article 364, paragraph (2) Article 769, paragraph (3) or Article 774, paragraph (2) Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation share transfer under Article 92-8, paragraph (1) share transfer upon entity conversion prescribed in Article 96-8, paragraph (1) wholly owned subsidiary company under Article 352, paragraph (1) of the Commercial Code wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of the Companies Act wholly owning parent company under that paragraph wholly owning parent company incorporated in a share transfer prescribed in item (i) of that paragraph machine translation, not official --- ## Cites - suppl-4181-10/art-120/par-3: 商法第三百五十二条第一項 → e-Gov law 132AC0000000048, 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — not held in this collection - suppl-4181-10/art-120/par-3: 会社法第七百六十八条第一項第一号 → 会社法 第七百六十八条第一項第一号 (Article 768, paragraph (1), item (i)), art-768/par-1/item-1 — https://japanlaw.org/en/companies-act/art-768/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-768/par-1/item-1 - suppl-4181-10/art-120/par-3: 同法第七百七十三条第一項第一号 → 会社法 第七百七十三条第一項第一号 (Article 773, paragraph (1), item (i)), art-773/par-1/item-1 — https://japanlaw.org/en/companies-act/art-773/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-1 - suppl-4181-10/art-120/par-3: 同法第七百七十三条第一項第五号 → 会社法 第七百七十三条第一項第五号 (Article 773, paragraph (1), item (v)), art-773/par-1/item-5 — https://japanlaw.org/en/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5 ## 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ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 --- ## 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-20261007T211206-462, 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