# 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-4221-6/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-4221-6/art-118 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/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 of Consolidated Corporations caption: machine translation, not official suppl-4221-6/art-118 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118 **第一項** 新租税特別措置法第六十八条の七十から第六十八条の七十二まで、第六十八条の七十四（第三項第四号に係る部分に限る。）、第六十八条の七十五（第三項第四号に係る部分に限る。）、第六十八条の七十六の二（第一項に係る部分を除く。）、第六十八条の七十八、第六十八条の七十九、第六十八条の八十一から第六十八条の八十五まで、第六十八条の八十五の三及び第六十八条の八十五の四の規定は、平成二十二年十月一日以後に分割若しくは現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における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連結事業年度分の法人税について適用し、同日前に分割若しくは事後設立が行われた場合又は同日前に解散が行われた場合における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連結事業年度分の法人税については、なお従前の例による。 suppl-4221-6/art-118/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-1 The provisions of Articles 68-70 through 68-72, Article 68-74 (limited to the part concerning paragraph (3), item (iv)), Article 68-75 (limited to the part concerning paragraph (3), item (iv)), Article 68-76-2 (excluding the part concerning paragraph (1)), Article 68-78, Article 68-79, Articles 68-81 through 68-85, Article 68-85-3 and Article 68-85-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation in the case where a company split or post-formation acquisition of assets was carried out before that date or where a dissolution took place before that 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七十五第一項（旧租税特別措置法第六十五条の四第一項第六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-4221-6/art-118/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-2 The provisions then in force continue to govern corporation tax on a transfer 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 (vi) of the Former Act on Special Measures Concerning Taxation) carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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七十五（新租税特別措置法第六十五条の四第一項第二十四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十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う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旧租税特別措置法第六十五条の四第一項第二十四号の認定がされた同号に規定する地域内の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二十四号に係る部分に限る。）に規定する土地等の同日前に行った譲渡に係る法人税については、なお従前の例による。 suppl-4221-6/art-118/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-118/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-118/par-3 The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was granted on or after that date, and the provisions then in force continue to govern corporation tax on a transfer, carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, 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 (xxiv) of the Former Act on Special Measures Concerning Taxation) within an area prescribed in Article 65-4, paragraph (1), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was granted before that date. machine translation, not official --- ## Cites - suppl-4221-6/art-118/par-3: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4221-6/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10 ## 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十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10 --- ## 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-20261007T211206-510, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-511, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07