# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十七条 (Supplementary Provisions, Article 97) - 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: 第九十七条 (Supplementary Provisions, Article 97)（法人の資産の譲渡の場合の課税の特例に関する経過措置） — address `suppl-4301-7/art-97` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97 - 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. --- ### 第九十七条（法人の資産の譲渡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 of Assets of Corporations caption: machine translation, not official suppl-4301-7/art-97 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97 **第一項** 新租税特別措置法第六十四条第四項及び第五項（これらの規定を新租税特別措置法第六十四条の二第十三項（新租税特別措置法第六十五条第三項において準用する場合を含む。）又は第六十五条第三項若しくは第四項において準用する場合を含む。）、第六十五条の二第四項及び第五項並びに第六十五条の三第四項及び第五項（これらの規定を新租税特別措置法第六十五条の四第五項において準用する場合を含む。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-4301-7/art-97/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97/par-1 The provisions of Article 64, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (13) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation) or Article 65, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation), Article 65-2, paragraphs (4) and (5), and Article 65-3, paragraphs (4) and (5) (including as applied mutatis mutandis pursuant to Article 65-4, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective 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十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。 suppl-4301-7/art-97/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97/par-2 The provisions then in force continue to govern corporation tax pertaining to exchanges or transfers of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date. machine translation, not official --- ## Cites - suppl-4301-7/art-97/par-1: 第五項 → 租税特別措置法 第六十四条第六項 (Article 64, paragraph (6)), art-64/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-6 - suppl-4301-7/art-97/par-1: 第五項 → 租税特別措置法 第六十五条の二第五項 (Article 65-2, paragraph (5)), art-65-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-5 - suppl-4301-7/art-97/par-1: 第六十五条の三第四項 → 租税特別措置法 第六十五条の三第四項 (Article 65-3, paragraph (4)), art-65-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-4 - suppl-4301-7/art-97/par-1: 新租税特別措置法第六十五条の四第五項 → 租税特別措置法 第六十五条の四第五項 (Article 65-4, paragraph (5)), art-65-4/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-5 - suppl-4301-7/art-97/par-1: 新租税特別措置法第六十四条の二第十三項 → 租税特別措置法 第六十四条の二第十三項 (Article 64-2, paragraph (13)), art-64-2/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-64-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-13 - suppl-4301-7/art-97/par-1: 新租税特別措置法第六十四条第四項 → 租税特別措置法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-5 - suppl-4301-7/art-97/par-1: 第四項 → 租税特別措置法 第六十五条第四項 (Article 65, paragraph (4)), art-65/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-4 - suppl-4301-7/art-97/par-1: 第五項 → 租税特別措置法 第六十五条の三第五項 (Article 65-3, paragraph (5)), art-65-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-65-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-5 - suppl-4301-7/art-97/par-1: 新租税特別措置法第六十五条第三項 → 租税特別措置法 第六十五条第三項 (Article 65, paragraph (3)), art-65/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-3 - suppl-4301-7/art-97/par-1: 第六十五条の二第四項 → 租税特別措置法 第六十五条の二第四項 (Article 65-2, paragraph (4)), art-65-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/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-20261007T211206-597, 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