# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十七条 (Supplementary Provisions, Article 87) - 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: 第八十七条 (Supplementary Provisions, Article 87)（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-87` - 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-87 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87 - 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. --- ### 第八十七条（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 Corporations caption: machine translation, not official suppl-4221-6/art-87 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87 **第一項** 新租税特別措置法第六十四条から第六十五条まで、第六十五条の三（第三項第四号に係る部分に限る。）、第六十五条の四（第三項第四号に係る部分に限る。）、第六十五条の五の二、第六十五条の七、第六十五条の八及び第六十五条の十から第六十六条の二までの規定は、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が行われる場合における法人の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法人の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-87/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-1 The provisions of Articles 64 through 65, Article 65-3 (limited to the part concerning paragraph (3), item (iv)), Article 65-4 (limited to the part concerning paragraph (3), item (iv)), Article 65-5-2, Article 65-7, Article 65-8 and Articles 65-10 through 66-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a company split or distribution in kind is carried out on or after October 1, 2010 or a dissolution takes place on or after that date, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a company split or post-formation acquisition of assets was carried out before that date or a dissolution took place before that date. machine translation, not official **第二項** 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六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-4221-6/art-87/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-2 With regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第六十五条の四第一項第二十四号の規定は、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、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土地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-87/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-87/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-87/par-3 The provisions of Article 65-4, paragraph (1), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer, made by a 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 given on or after that date, and the provisions then in force continue to govern corporation tax pertaining to a transfer, made by a corporation before that date, of land 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 given before that date. machine translation, not official --- ## Cites - suppl-4221-6/art-87/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-20261007T211206-507, 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