# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — address `suppl-4201-23/art-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50 - 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. --- ### 第五十条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc. caption: machine translation, not official suppl-4201-23/art-50 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50 **第一項** 新租税特別措置法第四十条（第一項に係る部分に限る。）の規定は、附則第一条第五号に定める日以後にされる同項後段に規定する財産の贈与又は遺贈について適用し、同日前にされた旧租税特別措置法第四十条第一項後段に規定する財産の贈与又は遺贈については、なお従前の例による。 suppl-4201-23/art-50/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-1 The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to gifts or bequests of property prescribed in the second sentence of that paragraph that are made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date. machine translation, not official **第二項** 新租税特別措置法第四十条（第一項に係る部分を除く。）の規定は、附則第一条第五号に定める日以後にされる新租税特別措置法第四十条第二項又は第三項の規定による同条第一項後段の承認の取消しについて適用し、同日前にされた旧租税特別措置法第四十条第二項の規定による同条第一項後段の承認の取消しについては、なお従前の例による。 suppl-4201-23/art-50/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-2 The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (1)) apply to a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation that is made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date. machine translation, not official **第三項** 特例民法法人である新租税特別措置法第四十条第三項に規定する公益法人等が一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十四条の認定を受けた場合又は整備法第四十五条の認可を受けた場合には、当該認定又は認可を受けた日から一月以内に、政令で定めるところにより、当該公益法人等の名称及び所在地その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。 suppl-4201-23/art-50/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3 If a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation that is a special Civil Code corporation has received the authorization referred to in Article 44 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this Article as the "Arrangement Act") or the approval referred to in Article 45 of the Arrangement Act, it must, within one month from the day on which it received that authorization or approval, submit a document stating the name and location of that public interest corporation, etc. and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order. machine translation, not official **第四項** 前項に規定する特例民法法人とは、旧租税特別措置法第四十条第一項に規定する民法第三十四条の規定により設立された法人であって整備法第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたものにあっては、法人税法第二条第九号の二イに掲げるものに該当するものに限る。）をいう。 suppl-4201-23/art-50/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-4 The term "special Civil Code corporation" as used in the preceding paragraph means a corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and which has not completed the registration referred to in Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for a corporation whose approval referred to in Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act, limited to one that falls under the corporations listed in Article 2, item (ix)-2, (a) of the Corporation Tax Act). machine translation, not official --- ## Cites - suppl-4201-23/art-50/par-1: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-50/par-2: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-50/par-3: この条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4201-23/art-50 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50 - suppl-4201-23/art-50/par-4: 民法第三十四条 → e-Gov law 129AC0000000089, 第三十四条 (Article 34), art-34 — not held in this collection - suppl-4201-23/art-50/par-4: 前項 → 租税特別措置法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4201-23/art-50/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3 ## Cited by 3 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五号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第五十条第三項（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3 - 租税特別措置法 附則第五十条第四項（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/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-20261007T211206-484, 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