# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Article 64) - 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: 第六十四条 (Article 64)（収用等に伴い代替資産を取得した場合の課税の特例） — address `art-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-64 - 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. --- ### 第六十四条（収用等に伴い代替資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc. caption: machine translation, not official art-64 · https://japanlaw.org/ja/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64 **第一項** 法人（清算中の法人を除く。以下この条、次条、第六十五条第三項及び第五項並びに第六十五条の二において同じ。）の有する資産（棚卸資産を除く。以下この条、次条、第六十五条第三項及び第六十五条の二において同じ。）で次の各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（第六十五条第一項の規定に該当する場合を除く。）において、当該法人が当該各号に規定する補償金、対価又は清算金の額（当該資産の譲渡（消滅及び価値の減少を含む。以下この款において同じ。）に要した経費がある場合には、当該補償金、対価又は清算金の額のうちから支出したものとして政令で定める金額を控除した金額。以下この条及び次条において同じ。）の全部又は一部に相当する金額をもつて当該各号に規定する収用、買取り、換地処分、権利変換、買収又は消滅（以下この款において「収用等」という。）のあつた日を含む事業年度において当該収用等により譲渡した資産と同種の資産その他のこれに代わるべき資産として政令で定めるもの（以下第六十五条までにおいて「代替資産」という。）の取得（所有権移転外リース取引による取得を除き、製作及び建設を含む。以下第六十五条までにおいて同じ。）をし、当該代替資産につき、その取得価額（その額が当該補償金、対価又は清算金の額（既に取得をした代替資産のその取得に係る部分の金額として政令で定める金額を除く。）を超える場合には、その超える金額を控除した金額。第三項及び次条第九項において同じ。）に、補償金、対価若しくは清算金の額から当該譲渡した資産の譲渡直前の帳簿価額を控除した残額の当該補償金、対価若しくは清算金の額に対する割合（第三項及び次条において「差益割合」という。）を乗じて計算した金額（以下この条において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその帳簿価額を減額することに代えてその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により経理したときは、その減額し、又は経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。 art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 Where assets (excluding inventory assets; hereinafter the same applies in this Article, the following Article, Article 65, paragraph (3), and Article 65-2) held by a corporation (excluding a corporation in liquidation; hereinafter the same applies in this Article, the following Article, Article 65, paragraphs (3) and (5), and Article 65-2) prescribed in the following items have come to fall under the cases listed in those items (excluding the case that falls under the provisions of Article 65, paragraph (1)), if the corporation, in the business year that includes the date of the expropriation, purchase, replotting disposition, rights conversion, acquisition or extinction prescribed in those items (hereinafter referred to as "expropriation, etc." in this Subsection), acquires (excluding acquisition through a lease transaction without transfer of ownership and including manufacture and construction; hereinafter the same applies up to Article 65), with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money prescribed in those items (where there are expenses required for the transfer (including extinction and decrease in value; hereinafter the same applies in this Subsection) of the assets, the amount after deducting the amount specified by Cabinet Order as having been paid out of the amount of the compensation, consideration or settlement money; hereinafter the same applies in this Article and the following Article), assets specified by Cabinet Order as assets of the same type as the assets transferred through the expropriation, etc. or other assets that are to replace them (hereinafter referred to as "substitute assets" up to Article 65), and, for those substitute assets, reduces their book value through accounting as an expense or loss within the limit of the amount calculated by multiplying their acquisition cost (where that amount exceeds the amount of the compensation, consideration or settlement money (excluding the amount specified by Cabinet Order as the amount of the part pertaining to the acquisition of substitute assets already acquired), the amount obtained by deducting the excess; the same applies in paragraph (3) and paragraph (9) of the following Article) by the ratio of the remaining amount obtained by deducting the book value of the transferred assets immediately before the transfer from the amount of the compensation, consideration or settlement money to the amount of the compensation, consideration or settlement money (referred to as the "gain ratio" in paragraph (3) and the following Article) (hereinafter referred to as the "reduction entry limit" in this Article), or, instead of reducing their book value, accounts for an amount not exceeding the reduction entry limit by the method of setting it aside as a reserve in the finalized settlement of accounts for that business year (including the method of setting it aside as a reserve through the appropriation of surplus by the day on which the settlement of accounts for that business year is finalized), the amount equivalent to the amount so reduced or accounted for is included in deductible expenses in calculating the amount of income for that business year. machine translation, not official **一** 資産が土地収用法等（第三十三条第一項第一号に規定する土地収用法等をいう。以下この条及び第六十五条において同じ。）の規定に基づいて収用され、補償金を取得する場合（政令で定める場合に該当する場合を除く。） art-64/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-1 where assets are expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (meaning the Expropriation of Land Act, etc. prescribed in Article 33, paragraph (1), item (i); hereinafter the same applies in this Article and Article 65), and compensation is acquired (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **二** 資産について買取りの申出を拒むときは土地収用法等の規定に基づいて収用されることとなる場合において、当該資産が買い取られ、対価を取得するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-2 where, in the case where assets would be expropriated pursuant to the provisions of the Expropriation of Land Act, etc. if an offer to purchase them were refused, the assets are purchased and consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **三** 土地又は土地の上に存する権利（以下この款において「土地等」という。）につき土地区画整理法による土地区画整理事業、大都市地域における住宅及び住宅地の供給の促進に関する特別措置法（以下第六十五条の四までにおいて「大都市地域住宅等供給促進法」という。）による住宅街区整備事業、新都市基盤整備法による土地整理又は土地改良法による土地改良事業が施行された場合において、当該土地等に係る換地処分により土地区画整理法第九十四条（大都市地域住宅等供給促進法第八十二条第一項及び新都市基盤整備法第三十七条において準用する場合を含む。）の規定による清算金（土地区画整理法第九十条（同項及び新都市基盤整備法第三十六条において準用する場合を含む。）の規定により換地又は当該権利の目的となるべき宅地若しくはその部分を定められなかつたこと及び大都市地域住宅等供給促進法第七十四条第四項又は第九十条第一項の規定により大都市地域住宅等供給促進法第七十四条第四項に規定する施設住宅の一部等又は大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を定められなかつたことにより支払われるものを除く。）又は土地改良法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。）を取得するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3 where a land readjustment project under the Land Readjustment Act, a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (hereinafter referred to as the "Urban Housing Supply Promotion Act" up to Article 65-4), land consolidation under the Act on Development of Infrastructures for New Cities, or a land improvement project under the Land Improvement Act has been implemented with regard to land or a right existing on land (hereinafter referred to as "land, etc." in this Subsection), and settlement money under the provisions of Article 94 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 37 of the Act on Development of Infrastructures for New Cities) (excluding settlement money paid because replotted land, or residential land or a part thereof that is to be the subject of the right, was not designated pursuant to the provisions of Article 90 of the Land Readjustment Act (including as applied mutatis mutandis pursuant to Article 82, paragraph (1) of the Urban Housing Supply Promotion Act and Article 36 of the Act on Development of Infrastructures for New Cities), and settlement money paid because a part, etc. of the facility housing prescribed in Article 74, paragraph (4) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, were not designated pursuant to the provisions of Article 74, paragraph (4) or Article 90, paragraph (1) of the Urban Housing Supply Promotion Act) or settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (excluding settlement money paid because replotted land, or land or a part thereof that is to be the subject of the right, was designated with its area especially reduced, or because replotted land, or land or a part thereof that is to be the subject of the right, was not designated, pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act)) is acquired through a replotting disposition pertaining to the land, etc. (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **三の二** 資産につき都市再開発法による第一種市街地再開発事業が施行された場合において、当該資産に係る権利変換により同法第九十一条の規定による補償金（同法第七十九条第三項の規定により施設建築物の一部等若しくは施設建築物の一部についての借家権が与えられないように定められたこと又は同法第百十一条の規定により読み替えられた同項の規定により建築施設の部分若しくは施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第七十一条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-1/item-3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-2 where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets, and compensation under the provisions of Article 91 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 79, paragraph (3) of that Act, that a part, etc. of a facility building or a building lease right for a part of a facility building would not be granted, or because it was determined, pursuant to the provisions of that paragraph as applied with the deemed replacement of terms pursuant to Article 111 of that Act, that a portion of a building facility or a building lease right for a part of a facility building would not be granted, and compensation paid based on an offer under Article 71, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **三の三** 資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により同法第二百二十六条の規定による補償金（同法第二百十二条第三項の規定により防災施設建築物の一部等若しくは防災施設建築物の一部についての借家権が与えられないように定められたこと又は政令で定める規定により防災建築施設の部分若しくは防災施設建築物の一部についての借家権が与えられないように定められたことにより支払われるもの及びやむを得ない事情により同法第二百三条第一項又は第三項の申出をしたと認められる場合として政令で定める場合における当該申出に基づき支払われるものに限る。）を取得するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-1/item-3-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-3 where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets, and compensation under the provisions of Article 226 of that Act (limited to compensation paid because it was determined, pursuant to the provisions of Article 212, paragraph (3) of that Act, that a part, etc. of a disaster prevention facility building or a building lease right for a part of a disaster prevention facility building would not be granted, or because it was determined, pursuant to provisions specified by Cabinet Order, that a portion of a disaster prevention building facility or a building lease right for a part of a disaster prevention facility building would not be granted, and compensation paid based on an offer under Article 203, paragraph (1) or paragraph (3) of that Act in a case specified by Cabinet Order as a case where the offer is found to have been made due to unavoidable circumstances) is acquired through a rights conversion pertaining to the assets (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **三の四** 土地等が都市計画法第五十二条の四第一項（同法第五十七条の五及び密集市街地における防災街区の整備の促進に関する法律第二百八十五条において準用する場合を含む。）又は都市計画法第五十六条第一項の規定に基づいて買い取られ、対価を取得する場合（第六十五条の三第一項第二号及び第二号の二に掲げる場合に該当する場合を除く。） art-64/par-1/item-3-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-4 where land, etc. is purchased pursuant to the provisions of Article 52-4, paragraph (1) of the City Planning Act (including as applied mutatis mutandis pursuant to Article 57-5 of that Act and Article 285 of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts) or Article 56, paragraph (1) of the City Planning Act, and consideration is acquired (excluding cases that fall under the cases listed in Article 65-3, paragraph (1), item (ii) and item (ii)-2); machine translation, not official **三の五** 土地区画整理法による土地区画整理事業で同法第百九条第一項に規定する減価補償金（次号において「減価補償金」という。）を交付すべきこととなるものが施行される場合において、公共施設の用地に充てるべきものとして当該事業の施行区域（同法第二条第八項に規定する施行区域をいう。同号において同じ。）内の土地等が買い取られ、対価を取得するとき。 art-64/par-1/item-3-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-5 where a land readjustment project under the Land Readjustment Act for which compensation for decrease in value prescribed in Article 109, paragraph (1) of that Act (referred to as "compensation for decrease in value" in the following item) is to be granted is implemented, and land, etc. within the project area of that project (meaning the project area prescribed in Article 2, paragraph (8) of that Act; the same applies in that item) is purchased as land to be appropriated for the site of public facilities, and consideration is acquired; machine translation, not official **三の六** 地方公共団体又は独立行政法人都市再生機構が被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域において施行する同法による被災市街地復興土地区画整理事業（以下この号において「被災市街地復興土地区画整理事業」という。）で減価補償金を交付すべきこととなるものの施行区域内にある土地等について、これらの者が当該被災市街地復興土地区画整理事業として行う公共施設の整備改善に関する事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（前二号に掲げる場合に該当する場合を除く。） art-64/par-1/item-3-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6 where land, etc. located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district under the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (hereinafter referred to as a "land readjustment project for reconstruction of a disaster-damaged urban district" in this item) that is implemented by a local government or the Urban Renaissance Agency in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan pursuant to the provisions of Article 5, paragraph (1) of that Act and for which compensation for decrease in value is to be granted is purchased by such a person (including a Land Development Public Corporation) to be used for a project concerning the development and improvement of public facilities carried out by such a person as the land readjustment project for reconstruction of a disaster-damaged urban district, and consideration is acquired (excluding cases that fall under the cases listed in the preceding two items); machine translation, not official **三の七** 地方公共団体又は独立行政法人都市再生機構が被災市街地復興特別措置法第二十一条に規定する住宅被災市町村の区域において施行する都市再開発法による第二種市街地再開発事業の施行区域（都市計画法第十二条第二項の規定により第二種市街地再開発事業について都市計画に定められた施行区域をいう。）内にある土地等について、当該第二種市街地再開発事業の用に供するためにこれらの者（土地開発公社を含む。）に買い取られ、対価を取得する場合（第二号又は第六十五条第一項第一号に掲げる場合に該当する場合を除く。） art-64/par-1/item-3-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-7 where land, etc. located within the project area (meaning the project area specified in a city plan for a type 2 urban redevelopment project pursuant to the provisions of Article 12, paragraph (2) of the City Planning Act) of a type 2 urban redevelopment project under the Urban Renewal Act that is implemented by a local government or the Urban Renaissance Agency in the area of a housing-damaged municipality prescribed in Article 21 of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster is purchased by such a person (including a Land Development Public Corporation) to be used for that type 2 urban redevelopment project, and consideration is acquired (excluding cases that fall under the cases listed in item (ii) or in Article 65, paragraph (1), item (i)); machine translation, not official **四** 国、地方公共団体、独立行政法人都市再生機構又は地方住宅供給公社が、自ら居住するため住宅を必要とする者に対し賃貸し、又は譲渡する目的で行う五十戸以上の一団地の住宅経営に係る事業の用に供するため土地等が買い取られ、対価を取得する場合 art-64/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-4 where land, etc. is purchased to be used for a project concerning the management of housing on a single housing estate of 50 or more dwelling units that the State, a local government, the Urban Renaissance Agency or a Local Housing Corporation carries out for the purpose of leasing or transferring housing to persons who need housing to live in themselves, and consideration is acquired; machine translation, not official **五** 資産が土地収用法等の規定により収用された場合（第二号の規定に該当する買取りがあつた場合を含む。）において、当該資産に関して有する所有権以外の権利が消滅し、補償金又は対価を取得するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-5 where assets have been expropriated pursuant to the provisions of the Expropriation of Land Act, etc. (including where there has been a purchase that falls under the provisions of item (ii)), and rights other than ownership held with respect to the assets are extinguished and compensation or consideration is acquired (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **六** 資産に関して有する権利で都市再開発法に規定する権利変換により新たな権利に変換をすることのないものが、同法第八十七条の規定により消滅し、同法第九十一条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。） art-64/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-6 where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Urban Renewal Act are extinguished pursuant to the provisions of Article 87 of that Act, and compensation under the provisions of Article 91 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **六の二** 資産に関して有する権利で密集市街地における防災街区の整備の促進に関する法律に規定する権利変換により新たな権利に変換をすることのないものが、同法第二百二十一条の規定により消滅し、同法第二百二十六条の規定による補償金を取得する場合（政令で定める場合に該当する場合を除く。） art-64/par-1/item-6-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-6-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-6-2 where rights held with respect to assets that are not to be converted into new rights through a rights conversion prescribed in the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts are extinguished pursuant to the provisions of Article 221 of that Act, and compensation under the provisions of Article 226 of that Act is acquired (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **七** 国若しくは地方公共団体（その設立に係る団体で政令で定めるものを含む。）が行い、若しくは土地収用法第三条に規定する事業の施行者がその事業の用に供するために行う公有水面埋立法の規定に基づく公有水面の埋立て又は当該施行者が行う当該事業の施行に伴う漁業権、入漁権、漁港水面施設運営権その他水の利用に関する権利又は鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利を含む。）の消滅（これらの権利の価値の減少を含む。）により、補償金又は対価を取得する場合 art-64/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-7 where compensation or consideration is acquired due to the reclamation of publicly-owned water surface under the provisions of the Act on Reclamation of Publicly-owned Water Surface carried out by the State or a local government (including an organization established by it that is specified by Cabinet Order), or carried out by the project implementer of a project prescribed in Article 3 of the Expropriation of Land Act for use in that project, or due to the extinction (including a decrease in value of those rights) of a fishery right, a fishing entry right, a right to operate fishing port water surface facilities or any other right concerning the use of water, or of a mining right (including a mining lease right, a quarrying right and any other right to mine or extract earth and stone), in connection with the implementation of that project by the project implementer; machine translation, not official **八** 前各号に掲げる場合のほか、国又は地方公共団体が、建築基準法第十一条第一項若しくは漁業法第九十三条第一項その他政令で定めるその他の法令の規定に基づき行う処分に伴う資産の買取り若しくは消滅（価値の減少を含む。）により、又はこれらの規定に基づき行う買収の処分により補償金又は対価を取得する場合 art-64/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-8 beyond the cases listed in the preceding items, where compensation or consideration is acquired through the purchase or extinction (including a decrease in value) of assets in connection with a disposition made by the State or a local government pursuant to the provisions of Article 11, paragraph (1) of the Building Standards Act, Article 93, paragraph (1) of the Fishery Act, or other laws and regulations specified by Cabinet Order, or through a disposition of acquisition made pursuant to those provisions. machine translation, not official **第二項** 法人の有する資産が次の各号に掲げる場合に該当することとなつた場合には、前項の規定の適用については、第一号の場合にあつては同号に規定する土地等、第二号の場合にあつては同号に規定する土地の上にある資産（同号に規定する補償金が当該資産の価額の一部を補償するものである場合には、当該資産のうちその補償金に対応するものとして政令で定める部分）について、収用等による譲渡があつたものとみなす。この場合においては、第一号又は第二号に規定する補償金又は対価の額をもつて、同項に規定する補償金、対価又は清算金の額とみなす。 art-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2 Where assets held by a corporation have come to fall under a case listed in any of the following items, with regard to the application of the provisions of the preceding paragraph, a transfer through expropriation, etc. is deemed to have been made with regard to: in the case of item (i), the land, etc. prescribed in that item; and in the case of item (ii), the assets on the land prescribed in that item (where the compensation prescribed in that item compensates for part of the value of those assets, the part of those assets specified by Cabinet Order as corresponding to the compensation). In this case, the amount of the compensation or consideration prescribed in item (i) or item (ii) is deemed to be the amount of the compensation, consideration or settlement money prescribed in that paragraph. machine translation, not official **一** 土地等が土地収用法等の規定に基づいて使用され、補償金を取得する場合（土地等について使用の申出を拒むときは土地収用法等の規定に基づいて使用されることとなる場合において、当該土地等が契約により使用され、対価を取得するときを含む。）において、当該使用に伴い当該土地等の価値が著しく減少する場合として政令で定める場合に該当するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-1 where land, etc. is used pursuant to the provisions of the Expropriation of Land Act, etc. and compensation is acquired (including where, in the case where land, etc. would be used pursuant to the provisions of the Expropriation of Land Act, etc. if an offer for its use were refused, the land, etc. is used under a contract and consideration is acquired), if this falls under a case specified by Cabinet Order as a case where the value of the land, etc. decreases significantly as a result of that use (excluding cases that fall under the cases specified by Cabinet Order); machine translation, not official **二** 土地等が前項第一号から第三号の三までの規定、前号の規定若しくは第六十五条第一項第二号若しくは第三号の規定に該当することとなつたことに伴い、その土地の上にある資産につき、土地収用法等の規定に基づく収用をし、若しくは取壊し若しくは除去をしなければならなくなつた場合又は前項第八号に規定する法令の規定若しくは大深度地下の公共的使用に関する特別措置法第十一条の規定に基づき行う国若しくは地方公共団体の処分に伴い、その土地の上にある資産の取壊し若しくは除去をしなければならなくなつた場合において、これらの資産の対価又はこれらの資産の損失に対する補償金で政令で定めるものを取得するとき（政令で定める場合に該当する場合を除く。）。 art-64/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-2 where, as a result of land, etc. coming to fall under the provisions of items (i) through (iii)-3 of the preceding paragraph, the provisions of the preceding item, or the provisions of Article 65, paragraph (1), item (ii) or item (iii), it has become necessary to expropriate, demolish or remove assets on that land pursuant to the provisions of the Expropriation of Land Act, etc., or where it has become necessary to demolish or remove assets on that land in connection with a disposition by the State or a local government made pursuant to the provisions of the laws and regulations prescribed in item (viii) of the preceding paragraph or Article 11 of the Act on Special Measures concerning Public Use of Deep Underground, if consideration for those assets or compensation specified by Cabinet Order for the loss of those assets is acquired (excluding cases that fall under the cases specified by Cabinet Order). machine translation, not official **第三項** 第一項に規定する場合において、当該法人が、収用等のあつた日を含む事業年度開始の日から起算して一年（工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間）前の日（同日が当該収用等により当該法人の有する資産の譲渡をすることとなることが明らかとなつた日前である場合には、同日）から当該開始の日の前日までの間に代替資産となるべき資産の取得をしたときは、当該法人は、当該資産を同項の規定に該当する代替資産とみなして同項の規定の適用を受けることができる。この場合において、当該資産が減価償却資産であるときにおける当該資産に係る圧縮限度額は、当該資産の取得価額に差益割合を乗じて計算した金額を基礎として政令で定めるところにより計算した金額とする。 art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-3 In the case referred to in paragraph (1), where the corporation has acquired assets that are to become substitute assets during the period from the day one year (or, where there are unavoidable circumstances specified by Cabinet Order, such as that the period required for the construction of a factory, etc. normally exceeds one year, the period specified by Cabinet Order) before the first day of the business year that includes the date of the expropriation, etc. (or, where that day is before the day on which it became clear that the corporation would transfer assets it holds through the expropriation, etc., the latter day) until the day before that first day, the corporation may receive the application of the provisions of that paragraph by deeming those assets to be substitute assets that fall under the provisions of that paragraph. In this case, the reduction entry limit pertaining to those assets, where those assets are depreciable assets, is the amount calculated pursuant to the provisions of Cabinet Order on the basis of the amount calculated by multiplying the acquisition price of those assets by the gain ratio. machine translation, not official **第四項** 第一項第一号、第五号、第七号又は第八号に規定する補償金の額は、名義がいずれであるかを問わず、資産の収用等の対価たるものをいうものとし、収用等に際して交付を受ける移転料その他当該資産の収用等の対価たる金額以外の金額を含まないものとする。 art-64/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-4 The amount of compensation prescribed in paragraph (1), item (i), item (v), item (vii) or item (viii) means, regardless of its nominal designation, the amount that constitutes consideration for the expropriation, etc. of the assets, and does not include relocation expenses received upon the expropriation, etc. or any other amount other than the amount that constitutes consideration for the expropriation, etc. of the assets. machine translation, not official **第五項** 第一項の規定は、確定申告書等に同項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項の規定の適用を受けようとする資産が同項各号又は第二項各号に掲げる場合に該当することとなつたことを証する書類として財務省令で定める書類を保存している場合に限り、適用する。 art-64/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-5 The provisions of paragraph (1) apply only where the tax return, etc. contains a statement concerning the inclusion in deductible expenses of the amount to be included in deductible expenses pursuant to the provisions of that paragraph and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the documents specified by Order of the Ministry of Finance as documents proving that the assets for which the application of the provisions of that paragraph is sought have come to fall under a case listed in any of the items of that paragraph or any of the items of paragraph (2) are preserved. machine translation, not official **第六項** 税務署長は、前項の記載若しくは添付がない確定申告書等の提出があつた場合又は同項の財務省令で定める書類の保存がない場合においても、その記載若しくは添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の明細書並びに当該財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。 art-64/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-6 Even where a tax return, etc. without the statement or attachment referred to in the preceding paragraph has been filed, or the documents specified by Order of the Ministry of Finance referred to in that paragraph have not been preserved, the district director may, if the district director finds that there were unavoidable circumstances for the failure to include the statement or attachment or to preserve the documents, apply the provisions of paragraph (1), but only where a document containing the statement, the written statement referred to in that paragraph and the documents specified by Order of the Ministry of Finance are submitted. machine translation, not official **第七項** 第一項の規定の適用を受けた資産については、第五十三条第一項各号に掲げる規定は、適用しない。 art-64/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-7 The provisions listed in the items of Article 53, paragraph (1) do not apply to assets to which the provisions of paragraph (1) have been applied. machine translation, not official **第八項** 第一項の規定の適用を受けた代替資産について法人税に関する法令の規定を適用する場合には、同項の規定により各事業年度の所得の金額の計算上損金の額に算入された金額は、当該代替資産の取得価額に算入しない。 art-64/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-8 Where the provisions of laws and regulations concerning corporation tax are applied to substitute assets to which the provisions of paragraph (1) have been applied, the amount included in deductible expenses in calculating the amount of income for each business year pursuant to the provisions of that paragraph is not included in the acquisition price of those substitute assets. machine translation, not official **第九項** 法人（その法人の有する資産で第一項各号に規定するものが当該各号に掲げる場合に該当することとなつた場合（第二項の規定により同項第一号に規定する土地等又は同項第二号に規定する土地の上にある資産につき収用等による譲渡があつたものとみなされた場合を含むものとし、第六十五条第一項の規定に該当する場合を除く。）における当該法人に限る。）が収用等のあつた日を含む事業年度において適格分割、適格現物出資又は適格現物分配（その日以後に行われるものに限る。以下この項及び第十一項において「適格分割等」という。）を行う場合において、当該法人が補償金、対価又は清算金の額の全部又は一部に相当する金額をもつて当該事業年度開始の時から当該適格分割等の直前の時までの間に代替資産の取得をし、当該適格分割等により当該代替資産を分割承継法人、被現物出資法人又は被現物分配法人に移転するときは、当該代替資産につき、当該代替資産に係る圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときに限り、その減額した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。 art-64/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 Where a corporation (limited to a corporation whose assets prescribed in the items of paragraph (1) have come to fall under the cases listed in those items (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (2), with regard to the land, etc. prescribed in item (i) of that paragraph or the assets on the land prescribed in item (ii) of that paragraph, and excluding where the provisions of Article 65, paragraph (1) apply)) carries out a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (limited to one carried out on or after that date; hereinafter referred to as a "qualified company split, etc." in this paragraph and paragraph (11)) in the business year that includes the date of the expropriation, etc., if the corporation has acquired substitute assets, with an amount equivalent to all or part of the amount of the compensation, consideration or settlement money, during the period from the start of that business year until immediately before the qualified company split, etc., and transfers those substitute assets to the successor corporation in a company split, the corporation receiving a capital contribution in kind or the corporation receiving a distribution in kind through the qualified company split, etc., then, only where the corporation has reduced the book value of those substitute assets within the limit of an amount equivalent to the reduction entry limit pertaining to those substitute assets, an amount equivalent to the amount of that reduction is included in deductible expenses in calculating the amount of income for that business year. machine translation, not official **第十項** 第三項の規定は前項に規定する場合について、第七項及び第八項の規定は前項の規定の適用を受けた代替資産について、それぞれ準用する。 art-64/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/art-64/par-10 The provisions of paragraph (3) apply mutatis mutandis to the case prescribed in the preceding paragraph, and the provisions of paragraphs (7) and (8) apply mutatis mutandis to substitute assets to which the provisions of the preceding paragraph have been applied. machine translation, not official **第十一項** 第九項の規定は、同項の規定の適用を受けようとする法人が適格分割等の日以後二月以内に同項に規定する減額した金額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に提出した場合に限り、適用する。 art-64/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/art-64/par-11 The provisions of paragraph (9) apply only where the corporation seeking the application of the provisions of that paragraph submits, within two months after the date of the qualified company split, etc., a document stating the amount of the reduction prescribed in that paragraph and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment. machine translation, not official **第十二項** 適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格合併等」という。）により第一項又は第九項の規定の適用を受けた代替資産の移転を受けた合併法人、分割承継法人、被現物出資法人又は被現物分配法人が当該代替資産について法人税に関する法令の規定を適用する場合には、当該適格合併等に係る被合併法人、分割法人、現物出資法人又は現物分配法人において当該代替資産の取得価額に算入されなかつた金額は、当該代替資産の取得価額に算入しない。 art-64/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/art-64/par-12 Where a merging corporation, a successor corporation in a company split, a corporation receiving a capital contribution in kind or a corporation receiving a distribution in kind that has received a transfer of substitute assets to which the provisions of paragraph (1) or paragraph (9) have been applied through a qualified merger, a qualified company split, a qualified capital contribution in kind or a qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph) applies the provisions of laws and regulations concerning corporation tax to those substitute assets, the amount that was not included in the acquisition price of those substitute assets by the merged corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a distribution in kind pertaining to the qualified merger, etc. is not included in the acquisition price of those substitute assets. machine translation, not official **第十三項** 第五項から第八項まで及び前三項に定めるもののほか、第一項及び第九項の規定の適用に関し必要な事項は、政令で定める。 art-64/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/art-64/par-13 Beyond what is provided for in paragraphs (5) through (8) and the preceding three paragraphs, matters necessary for the application of the provisions of paragraph (1) and paragraph (9) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-64/par-1: 第六十五条 → 租税特別措置法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/special-taxation-measures-act/art-65 · https://japanlaw.org/l/332AC0000000026/art-65 - art-64/par-1: 次条第九項 → 租税特別措置法 第六十四条の二第九項 (Article 64-2, paragraph (9)), art-64-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-9 - art-64/par-1: 第五項 → 租税特別措置法 第六十五条第五項 (Article 65, paragraph (5)), art-65/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-5 · https://japanlaw.org/l/332AC0000000026/art-65/par-5 - art-64/par-1: 次条 → 租税特別措置法 第六十四条の二 (Article 64-2), art-64-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2 · https://japanlaw.org/l/332AC0000000026/art-64-2 - art-64/par-1: 第六十五条第一項 → 租税特別措置法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1 - art-64/par-1: 第六十五条の二 → 租税特別措置法 第六十五条の二 (Article 65-2), art-65-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2 · https://japanlaw.org/l/332AC0000000026/art-65-2 - art-64/par-1: 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/ja/special-taxation-measures-act/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-3 - art-64/par-1: この条 → 租税特別措置法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64 - art-64/par-1: 第三項 → 租税特別措置法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-3 - art-64/par-1/item-1: 第六十五条 → 租税特別措置法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/special-taxation-measures-act/art-65 · https://japanlaw.org/l/332AC0000000026/art-65 - art-64/par-1/item-1: 第三十三条第一項第一号 → 租税特別措置法 第三十三条第一項第一号 (Article 33, paragraph (1), item (i)), art-33/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-1 - art-64/par-1/item-1: この条 → 租税特別措置法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/special-taxation-measures-act/art-64 · https://japanlaw.org/l/332AC0000000026/art-64 - art-64/par-1/item-3: 土地区画整理法第九十四条 → e-Gov law 329AC0000000119, 第九十四条 (Article 94), art-94 — not held in this collection - art-64/par-1/item-3: 新都市基盤整備法第三十七条 → e-Gov law 347AC0000000086, 第三十七条 (Article 37), art-37 — not held in this collection - art-64/par-1/item-3: 土地区画整理法第九十条 → e-Gov law 329AC0000000119, 第九十条 (Article 90), art-90 — not held in this collection - art-64/par-1/item-3: 新都市基盤整備法第三十六条 → e-Gov law 347AC0000000086, 第三十六条 (Article 36), art-36 — not held in this collection - art-64/par-1/item-3: 土地改良法第五十四条の二第四項 → e-Gov law 324AC0000000195, 第五十四条の二第四項 (Article 54-2, paragraph (4)), art-54-2/par-4 — not held in this collection - art-64/par-1/item-3: 同法第八十九条の二第十項 → e-Gov law 324AC0000000195, 第八十九条の二第十項 (Article 89-2, paragraph (10)), art-89-2/par-10 — not held in this collection - art-64/par-1/item-3: 第九十六条 → e-Gov law 324AC0000000195, 第九十六条 (Article 96), art-96 — not held in this collection - art-64/par-1/item-3: 第九十六条の四第一項 → e-Gov law 324AC0000000195, 第九十六条の四第一項 (Article 96-4, paragraph (1)), art-96-4/par-1 — not held in this collection - art-64/par-1/item-3: 同法第五十三条の二の二第一項 → e-Gov law 324AC0000000195, 第五十三条の二の二第一項 (Article 53-2-2, paragraph (1)), art-53-2-2/par-1 — not held in this collection - art-64/par-1/item-3: 同法第八十九条の二第三項 → e-Gov law 324AC0000000195, 第八十九条の二第三項 (Article 89-2, paragraph (3)), art-89-2/par-3 — not held in this collection - art-64/par-1/item-3: 第六十五条の四 → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4 - art-64/par-1/item-3-2: 同法第九十一条 → e-Gov law 344AC0000000038, 第九十一条 (Article 91), art-91 — not held in this collection - art-64/par-1/item-3-2: 同法第七十九条第三項 → e-Gov law 344AC0000000038, 第七十九条第三項 (Article 79, paragraph (3)), art-79/par-3 — not held in this collection - art-64/par-1/item-3-2: 同法第百十一条 → e-Gov law 344AC0000000038, 第百十一条 (Article 111), art-111 — not held in this collection - art-64/par-1/item-3-2: 同法第七十一条第一項 → e-Gov law 344AC0000000038, 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — not held in this collection - art-64/par-1/item-3-2: 第三項 → e-Gov law 344AC0000000038, 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — not held in this collection - art-64/par-1/item-3-3: 同法第二百二十六条 → e-Gov law 409AC0000000049, 第二百二十六条 (Article 226), art-226 — not held in this collection - art-64/par-1/item-3-3: 同法第二百十二条第三項 → e-Gov law 409AC0000000049, 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — not held in this collection - art-64/par-1/item-3-3: 同法第二百三条第一項 → e-Gov law 409AC0000000049, 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — not held in this collection - art-64/par-1/item-3-3: 第三項 → e-Gov law 409AC0000000049, 第二百三条第三項 (Article 203, paragraph (3)), art-203/par-3 — not held in this collection - art-64/par-1/item-3-4: 都市計画法第五十二条の四第一項 → e-Gov law 343AC0000000100, 第五十二条の四第一項 (Article 52-4, paragraph (1)), art-52-4/par-1 — not held in this collection - art-64/par-1/item-3-4: 同法第五十七条の五 → e-Gov law 343AC0000000100, 第五十七条の五 (Article 57-5), art-57-5 — not held in this collection - art-64/par-1/item-3-4: 密集市街地における防災街区の整備の促進に関する法律第二百八十五条 → e-Gov law 409AC0000000049, 第二百八十五条 (Article 285), art-285 — not held in this collection - art-64/par-1/item-3-4: 都市計画法第五十六条第一項 → e-Gov law 343AC0000000100, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - art-64/par-1/item-3-4: 第六十五条の三第一項第二号 → 租税特別措置法 第六十五条の三第一項第二号 (Article 65-3, paragraph (1), item (ii)), art-65-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-2 - art-64/par-1/item-3-4: 第二号の二 → 租税特別措置法 第六十五条の三第一項第二号の二 (Article 65-3, paragraph (1), item (ii-2)), art-65-3/par-1/item-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-2-2 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-2-2 - art-64/par-1/item-3-5: 同法第百九条第一項 → e-Gov law 329AC0000000119, 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — not held in this collection - art-64/par-1/item-3-5: 同法第二条第八項 → e-Gov law 329AC0000000119, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection - art-64/par-1/item-3-5: 次号 → 租税特別措置法 第六十四条第一項第三号の六 (Article 64, paragraph (1), item (iii-6)), art-64/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6 - art-64/par-1/item-3-6: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-64/par-1/item-3-6: 前二号 → 租税特別措置法 第六十四条第一項第三号の四 (Article 64, paragraph (1), item (iii-4)), art-64/par-1/item-3-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-4 - art-64/par-1/item-3-6: この号 → 租税特別措置法 第六十四条第一項第三号の六 (Article 64, paragraph (1), item (iii-6)), art-64/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6 - art-64/par-1/item-3-6: 前二号 → 租税特別措置法 第六十四条第一項第三号の五 (Article 64, paragraph (1), item (iii-5)), art-64/par-1/item-3-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-5 - art-64/par-1/item-3-7: 被災市街地復興特別措置法第二十一条 → e-Gov law 407AC0000000014, 第二十一条 (Article 21), art-21 — not held in this collection - art-64/par-1/item-3-7: 都市計画法第十二条第二項 → e-Gov law 343AC0000000100, 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — not held in this collection - art-64/par-1/item-3-7: 第六十五条第一項第一号 → 租税特別措置法 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-1 - art-64/par-1/item-3-7: 第二号 → 租税特別措置法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-2 - art-64/par-1/item-5: 第二号 → 租税特別措置法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-2 - art-64/par-1/item-7: 土地収用法第三条 → e-Gov law 326AC0100000219, 第三条 (Article 3), art-3 — not held in this collection - art-64/par-1/item-8: 建築基準法第十一条第一項 → e-Gov law 325AC0000000201, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection - art-64/par-1/item-8: 漁業法第九十三条第一項 → e-Gov law 324AC0000000267, 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — not held in this collection - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号の二 (Article 64, paragraph (1), item (iii-2)), art-64/par-1/item-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-2 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第四号 (Article 64, paragraph (1), item (iv)), art-64/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-4 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-1 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号 (Article 64, paragraph (1), item (iii)), art-64/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第六号の二 (Article 64, paragraph (1), item (vi-2)), art-64/par-1/item-6-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-6-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-6-2 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第五号 (Article 64, paragraph (1), item (v)), art-64/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-5 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第六号 (Article 64, paragraph (1), item (vi)), art-64/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-6 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第七号 (Article 64, paragraph (1), item (vii)), art-64/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-7 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号の四 (Article 64, paragraph (1), item (iii-4)), art-64/par-1/item-3-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-4 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号の七 (Article 64, paragraph (1), item (iii-7)), art-64/par-1/item-3-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-7 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号の六 (Article 64, paragraph (1), item (iii-6)), art-64/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-2 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号の三 (Article 64, paragraph (1), item (iii-3)), art-64/par-1/item-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-3 - art-64/par-1/item-8: 前各号 → 租税特別措置法 第六十四条第一項第三号の五 (Article 64, paragraph (1), item (iii-5)), art-64/par-1/item-3-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-5 - art-64/par-2: 同項 → 租税特別措置法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2 - art-64/par-2: 前項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-2: 第二号 → 租税特別措置法 第六十四条第二項第二号 (Article 64, paragraph (2), item (ii)), art-64/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-2 - art-64/par-2: 第一号 → 租税特別措置法 第六十四条第二項第一号 (Article 64, paragraph (2), item (i)), art-64/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-1 - art-64/par-2/item-2: 前項第一号から第三号の三まで → 租税特別措置法 第六十四条第一項第三号の二 (Article 64, paragraph (1), item (iii-2)), art-64/par-1/item-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-2 - art-64/par-2/item-2: 前項第一号から第三号の三まで → 租税特別措置法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-1 - art-64/par-2/item-2: 前項第一号から第三号の三まで → 租税特別措置法 第六十四条第一項第三号 (Article 64, paragraph (1), item (iii)), art-64/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3 - art-64/par-2/item-2: 第三号 → 租税特別措置法 第六十五条第一項第三号 (Article 65, paragraph (1), item (iii)), art-65/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-3 - art-64/par-2/item-2: 第六十五条第一項第二号 → 租税特別措置法 第六十五条第一項第二号 (Article 65, paragraph (1), item (ii)), art-65/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-2 - art-64/par-2/item-2: 前号 → 租税特別措置法 第六十四条第二項第一号 (Article 64, paragraph (2), item (i)), art-64/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-1 - art-64/par-2/item-2: 前項第一号から第三号の三まで → 租税特別措置法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-2 - art-64/par-2/item-2: 前項第一号から第三号の三まで → 租税特別措置法 第六十四条第一項第三号の三 (Article 64, paragraph (1), item (iii-3)), art-64/par-1/item-3-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-3 - art-64/par-2/item-2: 前項第八号 → 租税特別措置法 第六十四条第一項第八号 (Article 64, paragraph (1), item (viii)), art-64/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-8 - art-64/par-3: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-4: 第一項第一号 → 租税特別措置法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-1 - art-64/par-4: 第五号 → 租税特別措置法 第六十四条第一項第五号 (Article 64, paragraph (1), item (v)), art-64/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-5 - art-64/par-4: 第七号 → 租税特別措置法 第六十四条第一項第七号 (Article 64, paragraph (1), item (vii)), art-64/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-7 - art-64/par-4: 第八号 → 租税特別措置法 第六十四条第一項第八号 (Article 64, paragraph (1), item (viii)), art-64/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-8 - art-64/par-5: 第二項 → 租税特別措置法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2 - art-64/par-5: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-6: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-6: 前項 → 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/ja/special-taxation-measures-act/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-5 - art-64/par-7: 第五十三条第一項 → 租税特別措置法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/art-53/par-1 - art-64/par-7: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-8: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-9: 第十一項 → 租税特別措置法 第六十四条第十一項 (Article 64, paragraph (11)), art-64/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/art-64/par-11 - art-64/par-9: 第二項 → 租税特別措置法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2 - art-64/par-9: この項 → 租税特別措置法 第六十四条第九項 (Article 64, paragraph (9)), art-64/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 - art-64/par-9: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-9: 第六十五条第一項 → 租税特別措置法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1 - art-64/par-9: 同項第二号 → 租税特別措置法 第六十四条第二項第二号 (Article 64, paragraph (2), item (ii)), art-64/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-2 - art-64/par-9: 同項第一号 → 租税特別措置法 第六十四条第二項第一号 (Article 64, paragraph (2), item (i)), art-64/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-1 - art-64/par-10: 前項 → 租税特別措置法 第六十四条第九項 (Article 64, paragraph (9)), art-64/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 - art-64/par-10: 第七項 → 租税特別措置法 第六十四条第七項 (Article 64, paragraph (7)), art-64/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-7 - art-64/par-10: 第八項 → 租税特別措置法 第六十四条第八項 (Article 64, paragraph (8)), art-64/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-8 - art-64/par-10: 第三項 → 租税特別措置法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-3 - art-64/par-11: 第九項 → 租税特別措置法 第六十四条第九項 (Article 64, paragraph (9)), art-64/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 - art-64/par-12: 第九項 → 租税特別措置法 第六十四条第九項 (Article 64, paragraph (9)), art-64/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 - art-64/par-12: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-12: この項 → 租税特別措置法 第六十四条第十二項 (Article 64, paragraph (12)), art-64/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/art-64/par-12 - art-64/par-13: 第五項から第八項まで → 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/ja/special-taxation-measures-act/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-6 - art-64/par-13: 前三項 → 租税特別措置法 第六十四条第十項 (Article 64, paragraph (10)), art-64/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/art-64/par-10 - art-64/par-13: 前三項 → 租税特別措置法 第六十四条第十一項 (Article 64, paragraph (11)), art-64/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/art-64/par-11 - art-64/par-13: 第五項から第八項まで → 租税特別措置法 第六十四条第七項 (Article 64, paragraph (7)), art-64/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-7 - art-64/par-13: 第九項 → 租税特別措置法 第六十四条第九項 (Article 64, paragraph (9)), art-64/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 - art-64/par-13: 第五項から第八項まで → 租税特別措置法 第六十四条第八項 (Article 64, paragraph (8)), art-64/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-8 - art-64/par-13: 第一項 → 租税特別措置法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - art-64/par-13: 第五項から第八項まで → 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/ja/special-taxation-measures-act/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-5 - art-64/par-13: 前三項 → 租税特別措置法 第六十四条第十二項 (Article 64, paragraph (12)), art-64/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/art-64/par-12 ## Cited by 65 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十二条の三第十項（土地の譲渡等がある場合の特別税率） — https://japanlaw.org/ja/special-taxation-measures-act/art-62-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-10 - 租税特別措置法 第六十四条第一項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1 - 租税特別措置法 第六十四条第一項第一号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-1 - 租税特別措置法 第六十四条第一項第三号の五（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-5 - 租税特別措置法 第六十四条第一項第三号の六（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-6 - 租税特別措置法 第六十四条第一項第三号の七（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-3-7 - 租税特別措置法 第六十四条第一項第五号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-5 - 租税特別措置法 第六十四条第一項第八号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-1/item-8 - 租税特別措置法 第六十四条第二項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2 - 租税特別措置法 第六十四条第二項第二号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-64/par-2/item-2 - 租税特別措置法 第六十四条第三項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/art-64/par-3 - 租税特別措置法 第六十四条第四項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/art-64/par-4 - 租税特別措置法 第六十四条第五項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-5 · https://japanlaw.org/l/332AC0000000026/art-64/par-5 - 租税特別措置法 第六十四条第六項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-6 · https://japanlaw.org/l/332AC0000000026/art-64/par-6 - 租税特別措置法 第六十四条第七項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-7 · https://japanlaw.org/l/332AC0000000026/art-64/par-7 - 租税特別措置法 第六十四条第八項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-8 · https://japanlaw.org/l/332AC0000000026/art-64/par-8 - 租税特別措置法 第六十四条第九項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-9 · https://japanlaw.org/l/332AC0000000026/art-64/par-9 - 租税特別措置法 第六十四条第十項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-10 · https://japanlaw.org/l/332AC0000000026/art-64/par-10 - 租税特別措置法 第六十四条第十一項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-11 · https://japanlaw.org/l/332AC0000000026/art-64/par-11 - 租税特別措置法 第六十四条第十二項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-12 · https://japanlaw.org/l/332AC0000000026/art-64/par-12 - 租税特別措置法 第六十四条第十三項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64/par-13 · https://japanlaw.org/l/332AC0000000026/art-64/par-13 - 租税特別措置法 第六十四条の二第一項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-1 - 租税特別措置法 第六十四条の二第二項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-2 - 租税特別措置法 第六十四条の二第七項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-7 - 租税特別措置法 第六十四条の二第八項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-8 - 租税特別措置法 第六十四条の二第十三項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-13 - 租税特別措置法 第六十四条の二第十四項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-14 - 租税特別措置法 第六十四条の二第十五項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-15 - 租税特別措置法 第六十四条の二第十六項（収用等に伴い特別勘定を設けた場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-16 - 租税特別措置法 第六十五条第一項第一号（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-1 - 租税特別措置法 第六十五条第三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-3 · https://japanlaw.org/l/332AC0000000026/art-65/par-3 - 租税特別措置法 第六十五条第四項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-4 - 租税特別措置法 第六十五条第七項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-7 · https://japanlaw.org/l/332AC0000000026/art-65/par-7 - 租税特別措置法 第六十五条第八項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-8 · https://japanlaw.org/l/332AC0000000026/art-65/par-8 - 租税特別措置法 第六十五条第十二項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-12 · https://japanlaw.org/l/332AC0000000026/art-65/par-12 - 租税特別措置法 第六十五条第十三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-13 · https://japanlaw.org/l/332AC0000000026/art-65/par-13 - 租税特別措置法 第六十五条の二第一項（収用換地等の場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1 - 租税特別措置法 第六十五条の二第二項（収用換地等の場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2 - 租税特別措置法 第六十五条の二第七項（収用換地等の場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7 - 租税特別措置法 第六十五条の三第一項第一号（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-1 - 租税特別措置法 第六十五条の三第一項第四号（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-4 - 租税特別措置法 第六十五条の三第一項第六号（特定土地区画整理事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-3/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1/item-6 - 租税特別措置法 第六十五条の四第一項第一号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-1 - 租税特別措置法 第六十五条の四第一項第二号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-2 - 租税特別措置法 第六十五条の四第一項第四号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-4 - 租税特別措置法 第六十五条の四第一項第六号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-6 - 租税特別措置法 第六十五条の四第一項第七号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-7 - 租税特別措置法 第六十五条の四第一項第八号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-8 - 租税特別措置法 第六十五条の四第一項第九号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-9 - 租税特別措置法 第六十五条の四第一項第十号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-10 - 租税特別措置法 第六十五条の四第一項第十一号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-11 - 租税特別措置法 第六十五条の四第一項第十五号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-15 - 租税特別措置法 第六十五条の四第一項第二十三号（特定住宅地造成事業等のために土地等を譲渡した場合の所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-23 - 租税特別措置法 第六十五条の五の二第七項第二号イ — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5-2/par-7/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-7/item-2/sub-1 - 租税特別措置法 第六十五条の七第十六項第一号イ（特定の資産の買換えの場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-16/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-16/item-1/sub-1 - 租税特別措置法 第六十五条の十第一項第二号（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-10/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-2 - 租税特別措置法 附則第九十七条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-97/par-1 - 租税特別措置法 附則第六十九条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-1 - 租税特別措置法 附則第六十九条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-2 - 租税特別措置法 附則第八十四条第一項（連結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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-1 - …and 5 more at https://japanlaw.org/ja/special-taxation-measures-act/art-64 --- ## 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-20261007T211206-134, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-135, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-003, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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