# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条の二 (Article 65-2)

- 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: 第六十五条の二 (Article 65-2)（収用換地等の場合の所得の特別控除） — address `art-65-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-65-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-65-2
- Every provision below carries its address and both URLs on the line under it.
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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.

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### 第六十五条の二（収用換地等の場合の所得の特別控除） — Special Deduction for Income in the Case of Expropriation or Replotting, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-65-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2 · https://japanlaw.org/l/332AC0000000026/art-65-2</sup>

    **第一項**  法人の有する資産で第六十四条第一項各号又は前条第一項第一号若しくは第二号に規定するものがこれらの規定に該当することとなつた場合（第六十四条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及び前条第七項に規定する譲受け希望の申出の撤回があつたときにおいて、同項の規定により同条第一項第四号に規定する建築施設の部分の給付を受ける権利につき収用等による譲渡があつたものとみなされる場合を含む。）において、当該法人が収用等又は換地処分等（以下この条において「収用換地等」という。）により取得したこれらの規定に規定する補償金、対価若しくは清算金（当該譲受け希望の申出の撤回があつたことにより支払を受ける対償を含む。以下この条において「補償金等」という。）の額又は資産（以下この条において「交換取得資産」という。）の価額（当該収用換地等により取得した交換取得資産の価額が当該収用換地等により譲渡した資産の価額を超える場合において、その差額に相当する金額を当該収用換地等に際して支出したときは、当該差額に相当する金額を控除した金額）が、当該譲渡した資産の譲渡直前の帳簿価額と当該譲渡した資産の譲渡に要した経費で当該補償金等又は交換取得資産に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中に収用換地等により譲渡した資産（前条第一項第三号から第七号までに掲げる場合に該当する換地処分等により譲渡した資産のうち当該換地処分等により取得した資産の価額に対応する部分として政令で定める部分及び同条第七項から第九項までの規定により換地処分等による譲渡があつたものとみなされる資産を除く。次項及び第七項において同じ。）のいずれについても第六十四条から前条までの規定の適用を受けないときは、その超える部分の金額と五千万円（当該譲渡の日の属する年における収用換地等により取得した補償金等（変換清算金及び防災変換清算金を含む。）の額又は交換取得資産の価額につき、この項、次項又は第七項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-65-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1</sup>
    Where assets held by a corporation that are prescribed in the items of Article 64, paragraph (1) or in paragraph (1), item (i) or item (ii) of the preceding Article have come to fall under those provisions (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of Article 64, 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 where, upon the withdrawal of an offer of a wish to acquire prescribed in paragraph (7) of the preceding Article, a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of that paragraph, with regard to the right to receive the grant of the portion of a building facility prescribed in paragraph (1), item (iv) of that Article), if the amount of the compensation, consideration or settlement money prescribed in those provisions (including the consideration paid due to the withdrawal of the offer of a wish to acquire; hereinafter referred to as "compensation, etc." in this Article) or the value of the assets (hereinafter referred to as "assets acquired by exchange" in this Article) that the corporation has acquired through expropriation, etc. or replotting disposition, etc. (hereinafter referred to as "expropriation or replotting, etc." in this Article) (where the value of the assets acquired by exchange acquired through the expropriation or replotting, etc. exceeds the value of the assets transferred through the expropriation or replotting, etc., and an amount equivalent to the difference has been paid upon the expropriation or replotting, etc., the amount after deducting the amount equivalent to that difference) exceeds the total of the book value of the transferred assets immediately before the transfer and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred assets that pertain to the compensation, etc. or the assets acquired by exchange, and the corporation does not receive the application of the provisions of Article 64 through the preceding Article with regard to any of the assets it has transferred through expropriation or replotting, etc. during the portion of that business year falling within the same calendar year (excluding, of the assets transferred through a replotting disposition, etc. that falls under the cases listed in paragraph (1), items (iii) through (vii) of the preceding Article, the part specified by Cabinet Order as the part corresponding to the value of the assets acquired through that replotting disposition, etc., and assets with regard to which a transfer through replotting disposition, etc. is deemed to have been made pursuant to the provisions of paragraphs (7) through (9) of that Article; the same applies in the following paragraph and paragraph (7)), the lower of the amount of that excess and 50 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of this paragraph, the following paragraph or paragraph (7) with regard to the amount of compensation, etc. (including conversion settlement money and disaster prevention conversion settlement money) or the value of the assets acquired by exchange acquired through expropriation or replotting, etc. in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
    <sup>machine translation, not official</sup>

    **第二項**  法人の有する資産で前条第一項第三号から第五号までに規定するものがこれらの規定に該当し、当該法人がこれらの規定に掲げる場合に該当する換地処分等により資産とともに補償金等を取得した場合又は同条第七項の規定により同条第一項第四号の資産につき収用等による譲渡があつたものとみなされて変換清算金の交付を受けることとなつた場合若しくは同条第八項の規定により同条第一項第五号の資産につき収用等による譲渡があつたものとみなされて防災変換清算金の交付を受けることとなつた場合において、その取得した補償金等（変換清算金及び防災変換清算金を含む。以下この項及び第七項において同じ。）の額が当該換地処分等により譲渡した資産（同条第七項又は第八項の規定により収用等による譲渡があつたものとみなされる資産を含む。）の譲渡直前の帳簿価額のうち当該補償金等の額に対応するものとして政令で定めるところにより計算した金額と当該譲渡した資産の譲渡に要した経費で当該補償金等に係るものとして政令で定めるところにより計算した金額との合計額を超え、かつ、当該法人が当該事業年度のうち同一の年に属する期間中に収用換地等により譲渡した資産のいずれについても第六十四条から前条までの規定の適用を受けないときは、その超える部分の金額と五千万円（当該譲渡の日の属する年における収用換地等により取得した補償金等の額又は交換取得資産の価額につき、前項、この項又は第七項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのいずれか低い金額を当該譲渡の日を含む事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-65-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2</sup>
    Where assets held by a corporation that are prescribed in paragraph (1), items (iii) through (v) of the preceding Article fall under those provisions and the corporation has acquired compensation, etc. together with assets through a replotting disposition, etc. that falls under the cases listed in those provisions, or where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (7) of that Article, with regard to the assets referred to in paragraph (1), item (iv) of that Article and conversion settlement money has come to be granted, or where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (8) of that Article, with regard to the assets referred to in paragraph (1), item (v) of that Article and disaster prevention conversion settlement money has come to be granted, if the amount of the compensation, etc. acquired (including conversion settlement money and disaster prevention conversion settlement money; hereinafter the same applies in this paragraph and paragraph (7)) exceeds the total of the amount calculated pursuant to the provisions of Cabinet Order as the part of the book value immediately before the transfer of the assets transferred through the replotting disposition, etc. (including assets with regard to which a transfer through expropriation, etc. is deemed to have been made pursuant to the provisions of paragraph (7) or paragraph (8) of that Article) corresponding to the amount of the compensation, etc. and the amount calculated pursuant to the provisions of Cabinet Order as the expenses required for the transfer of the transferred assets that pertain to the compensation, etc., and the corporation does not receive the application of the provisions of Article 64 through the preceding Article with regard to any of the assets it has transferred through expropriation or replotting, etc. during the portion of that business year falling within the same calendar year, the lower of the amount of that excess and 50 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of the preceding paragraph, this paragraph or paragraph (7) with regard to the amount of compensation, etc. or the value of the assets acquired by exchange acquired through expropriation or replotting, etc. in the year that includes the date of the transfer, the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the date of the transfer.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定は、次の各号に掲げる場合に該当する場合には、当該各号に定める資産については、適用しない。
    <sup>art-65-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3</sup>
    The provisions of the preceding two paragraphs do not apply to the assets specified in the following items in the cases listed in those items:
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する資産の収用換地等による譲渡が、当該資産の買取り、消滅、交換、取壊し、除去又は使用（以下この条において「買取り等」という。）の申出をする者（以下この条において「公共事業施行者」という。）から当該資産につき最初に当該申出のあつた日から六月を経過した日（当該資産の当該譲渡につき、土地収用法第十五条の七第一項の規定による仲裁の申請（同日以前にされたものに限る。）に基づき同法第十五条の十一第一項に規定する仲裁判断があつた場合、同法第四十六条の二第一項の規定による補償金の支払の請求があつた場合又は農地法第三条第一項若しくは第五条第一項の規定による許可を受けなければならない場合若しくは同項第六号の規定による届出をする場合には、同日から政令で定める期間を経過した日）までにされなかつた場合　当該資産
      <sup>art-65-2/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-1</sup>
      where the transfer through expropriation or replotting, etc. of the assets prescribed in the preceding two paragraphs has not been made by the day on which six months have elapsed from the date on which an offer for the purchase, extinction, exchange, demolition, removal or use (hereinafter referred to as "purchase, etc." in this Article) of the assets was first made by the person making that offer (hereinafter referred to as the "public works undertaker" in this Article) (where, with regard to the transfer of the assets, an arbitral award prescribed in Article 15-11, paragraph (1) of the Expropriation of Land Act has been made based on an application for arbitration under the provisions of Article 15-7, paragraph (1) of that Act (limited to an application made on or before that day), where a request for payment of compensation under the provisions of Article 46-2, paragraph (1) of that Act has been made, or where permission under the provisions of Article 3, paragraph (1) or Article 5, paragraph (1) of the Cropland Act must be obtained or a notification under the provisions of item (vi) of that paragraph is made, the day on which the period specified by Cabinet Order has elapsed from that day): the assets;
      <sup>machine translation, not official</sup>

      **二**  一の収用換地等に係る事業につき前二項に規定する資産の収用換地等による譲渡が二以上あつた場合において、これらの譲渡が二以上の年にわたつてされたとき　当該資産のうち、最初に当該譲渡があつた年において譲渡された資産以外の資産
      <sup>art-65-2/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-2</sup>
      where there have been two or more transfers through expropriation or replotting, etc. of the assets prescribed in the preceding two paragraphs for a single project pertaining to expropriation or replotting, etc., and those transfers have been made over two or more years: of those assets, the assets other than those transferred in the year in which the transfer was first made;
      <sup>machine translation, not official</sup>

      **三**  前二項に規定する資産の収用換地等による譲渡が当該資産につき最初に買取り等の申出を受けた者以外の法人からされた場合（当該申出を受けた者が法人である場合には、当該法人が当該収用換地等による譲渡をしていない場合に該当し、かつ、次に掲げる場合に該当するときを除く。）　当該資産
      <sup>art-65-2/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3</sup>
      where the transfer through expropriation or replotting, etc. of the assets prescribed in the preceding two paragraphs has been made by a corporation other than the person who first received the offer of purchase, etc. with regard to the assets (excluding, where the person who received the offer is a corporation, where that corporation has not made the transfer through expropriation or replotting, etc. and any of the following cases applies): the assets.
      <sup>machine translation, not official</sup>

        **イ**  当該法人を被合併法人とする適格合併が行われた場合で当該適格合併により当該資産の移転を受けた合併法人が当該譲渡をした場合
        <sup>art-65-2/par-3/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3/sub-1</sup>
        where a qualified merger in which that corporation is the merged corporation has been carried out, and the merging corporation that received the transfer of the assets through the qualified merger has made the transfer;
        <sup>machine translation, not official</sup>

        **ロ**  当該法人を分割法人とする適格分割が行われた場合で当該適格分割により当該資産の移転を受けた分割承継法人が当該譲渡をした場合
        <sup>art-65-2/par-3/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3/sub-2</sup>
        where a qualified company split in which that corporation is the splitting corporation has been carried out, and the successor corporation in a company split that received the transfer of the assets through the qualified company split has made the transfer.
        <sup>machine translation, not official</sup>

    **第四項**  第一項又は第二項の規定は、確定申告書等にこれら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、これらの規定の適用を受けようとする資産につき公共事業施行者から交付を受けた前項の買取り等の申出があつたことを証する書類その他の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。
    <sup>art-65-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4</sup>
    The provisions of paragraph (1) or paragraph (2) 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 those provisions and has attached to it a written statement concerning the calculation of the amount to be included in deductible expenses, and the document, delivered by the public works undertaker, certifying that the offer of purchase, etc. referred to in the preceding paragraph has been made with regard to the assets for which the application of those provisions is sought, and other documents specified by Order of the Ministry of Finance, are preserved.
    <sup>machine translation, not official</sup>

    **第五項**  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、第一項又は第二項の規定を適用することができる。
    <sup>art-65-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-5</sup>
    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) or paragraph (2), 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.
    <sup>machine translation, not official</sup>

    **第六項**  公共事業施行者は、財務省令で定めるところにより、第四項に規定する買取り等の申出があつたことを証する書類の写し及び当該資産の買取り等に係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。
    <sup>art-65-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-6</sup>
    A public works undertaker must, pursuant to the provisions of Order of the Ministry of Finance, submit copies of the documents certifying that the offer of purchase, etc. prescribed in paragraph (4) has been made, and a report on payments for the purchase, etc. of the assets, to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.
    <sup>machine translation, not official</sup>

    **第七項**  法人が、第六十四条の二第十項から第十二項まで（これらの規定を前条第三項において準用する場合を含む。以下この項において同じ。）の規定に該当することとなつた場合において、第六十四条の二第十項若しくは第十一項に規定する特別勘定の金額又は同条第十二項各号に定める金額に係る収用換地等のあつた日を含む事業年度のうち同一の年に属する期間中に収用換地等により譲渡した資産の全部に係る同条第一項の特別勘定の金額がないこととなり、かつ、当該資産のいずれについても第六十四条第一項（第六十四条の二第七項又は前条第三項において準用する場合を含む。）、第六十四条第九項（第六十四条の二第八項又は前条第三項において準用する場合を含む。）又は前条第一項若しくは第五項の規定の適用を受けていないときは、第六十四条の二第十項から第十二項までの規定に該当することとなつた当該特別勘定の金額と五千万円（当該収用換地等のあつた日の属する年において他の資産の収用換地等により取得した補償金等の額又は交換取得資産の価額につき、第一項、第二項又はこの項の規定により損金の額に算入した、又は損金の額に算入する金額があるときは、当該金額を控除した金額）とのうちいずれか低い金額をその該当することとなつた日を含む事業年度の所得の金額の計算上、損金の額に算入する。
    <sup>art-65-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7</sup>
    Where a corporation has come to fall under the provisions of Article 64-2, paragraphs (10) through (12) (including as applied mutatis mutandis pursuant to paragraph (3) of the preceding Article; hereinafter the same applies in this paragraph), if there ceases to be any amount of the special account referred to in Article 64-2, paragraph (1) pertaining to all of the assets that the corporation transferred through expropriation or replotting, etc. during the portion, falling within the same calendar year, of the business year that includes the date of the expropriation or replotting, etc. to which the amount of the special account prescribed in Article 64-2, paragraph (10) or (11) or the amount specified in the items of paragraph (12) of that Article pertains, and the corporation has not received the application of the provisions of Article 64, paragraph (1) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (7) or paragraph (3) of the preceding Article), Article 64, paragraph (9) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (8) or paragraph (3) of the preceding Article) or paragraph (1) or paragraph (5) of the preceding Article with regard to any of those assets, the lower of the amount of the special account that has come to fall under the provisions of Article 64-2, paragraphs (10) through (12) and 50 million yen (where there is an amount that has been included or is to be included in deductible expenses pursuant to the provisions of paragraph (1), paragraph (2) or this paragraph with regard to the amount of compensation, etc. or the value of the assets acquired by exchange acquired through the expropriation or replotting, etc. of other assets in the year that includes the date of the expropriation or replotting, etc., the amount after deducting that amount) is included in deductible expenses in calculating the amount of income for the business year that includes the day on which it has come to so fall.
    <sup>machine translation, not official</sup>

    **第八項**  第三項から第五項までの規定は、前項の規定により損金の額に算入する場合について準用する。
    <sup>art-65-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-8</sup>
    The provisions of paragraphs (3) through (5) apply mutatis mutandis where an amount is included in deductible expenses pursuant to the provisions of the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第九項**  第一項、第二項又は第七項の規定の適用を受けた法人のこれらの規定により損金の額に算入された金額は、法人税法第六十七条第三項及び第五項の規定の適用については、これらの規定に規定する所得等の金額に含まれるものとする。
    <sup>art-65-2/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-9</sup>
    With regard to the application of the provisions of Article 67, paragraphs (3) and (5) of the Corporation Tax Act, the amount that a corporation that has received the application of the provisions of paragraph (1), paragraph (2) or paragraph (7) has included in deductible expenses pursuant to those provisions is to be included in the amount of income, etc. prescribed in those provisions of that Act.
    <sup>machine translation, not official</sup>

    **第十項**  第三項から第六項まで、第八項及び前項に定めるもののほか、第一項、第二項又は第七項の規定の適用を受けた法人の利益積立金額の計算その他第一項、第二項又は第七項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-65-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-10</sup>
    Beyond what is provided for in paragraphs (3) through (6), paragraph (8) and the preceding paragraph, the calculation of the amount of revenue reserves of a corporation that has received the application of the provisions of paragraph (1), paragraph (2) or paragraph (7), and other matters necessary for the application of the provisions of paragraph (1), paragraph (2) or paragraph (7), are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-65-2/par-1: 前条第七項 → 租税特別措置法 第六十五条第七項 (Article 65, paragraph (7)), art-65/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-7 · https://japanlaw.org/l/332AC0000000026/art-65/par-7
- art-65-2/par-1: 同条第一項第四号 → 租税特別措置法 第六十五条第一項第四号 (Article 65, paragraph (1), item (iv)), art-65/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-4
- art-65-2/par-1: 次項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-1: 第六十四条第二項 → 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-65-2/par-1: 前条第一項第三号から第七号まで → 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-65-2/par-1: 前条第一項第三号から第七号まで → 租税特別措置法 第六十五条第一項第七号 (Article 65, paragraph (1), item (vii)), art-65/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-7
- art-65-2/par-1: 同条第七項から第九項まで → 租税特別措置法 第六十五条第八項 (Article 65, paragraph (8)), art-65/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-8 · https://japanlaw.org/l/332AC0000000026/art-65/par-8
- art-65-2/par-1: 第六十四条から前条まで → 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-65-2/par-1: 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-65-2/par-1: 同条第七項から第九項まで → 租税特別措置法 第六十五条第九項 (Article 65, paragraph (9)), art-65/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-9 · https://japanlaw.org/l/332AC0000000026/art-65/par-9
- art-65-2/par-1: 第六十四条第一項 → 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-65-2/par-1: 第六十四条から前条まで → 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-65-2/par-1: この項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-1: 第七項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
- art-65-2/par-1: 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-65-2/par-1: 前条第一項第一号 → 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-65-2/par-1: この条 → 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-65-2/par-1: 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-65-2/par-1: 前条第一項第三号から第七号まで → 租税特別措置法 第六十五条第一項第六号 (Article 65, paragraph (1), item (vi)), art-65/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-6
- art-65-2/par-1: 第六十四条から前条まで → 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-65-2/par-1: 前条第一項第三号から第七号まで → 租税特別措置法 第六十五条第一項第五号 (Article 65, paragraph (1), item (v)), art-65/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-5
- art-65-2/par-2: 同条第七項 → 租税特別措置法 第六十五条第七項 (Article 65, paragraph (7)), art-65/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-7 · https://japanlaw.org/l/332AC0000000026/art-65/par-7
- art-65-2/par-2: 前条第一項第三号から第五号まで → 租税特別措置法 第六十五条第一項第四号 (Article 65, paragraph (1), item (iv)), art-65/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-4
- art-65-2/par-2: この項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-2: 前条第一項第三号から第五号まで → 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-65-2/par-2: 同条第八項 → 租税特別措置法 第六十五条第八項 (Article 65, paragraph (8)), art-65/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-8 · https://japanlaw.org/l/332AC0000000026/art-65/par-8
- art-65-2/par-2: 第六十四条から前条まで → 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-65-2/par-2: 第六十四条から前条まで → 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-65-2/par-2: 前項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-2: 第七項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
- art-65-2/par-2: 第六十四条から前条まで → 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-65-2/par-2: 前条第一項第三号から第五号まで → 租税特別措置法 第六十五条第一項第五号 (Article 65, paragraph (1), item (v)), art-65/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-5
- art-65-2/par-3: 前二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-3: 前二項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-3/item-1: 土地収用法第十五条の七第一項 → e-Gov law 326AC0100000219, 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — not held in this collection
- art-65-2/par-3/item-1: 同法第十五条の十一第一項 → e-Gov law 326AC0100000219, 第十五条の十一第一項 (Article 15-11, paragraph (1)), art-15-11/par-1 — not held in this collection
- art-65-2/par-3/item-1: 同法第四十六条の二第一項 → e-Gov law 326AC0100000219, 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — not held in this collection
- art-65-2/par-3/item-1: 農地法第三条第一項 → e-Gov law 327AC0000000229, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-65-2/par-3/item-1: 第五条第一項 → e-Gov law 327AC0000000229, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-65-2/par-3/item-1: 同項第六号 → e-Gov law 327AC0000000229, 第五条第一項第六号 (Article 5, paragraph (1), item (vi)), art-5/par-1/item-6 — not held in this collection
- art-65-2/par-3/item-1: 前二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-3/item-1: 前二項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-3/item-1: この条 → 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-65-2/par-3/item-2: 前二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-3/item-2: 前二項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-3/item-3: 前二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-3/item-3: 前二項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-4: 第二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-4: 第一項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-4: 前項 → 租税特別措置法 第六十五条の二第三項 (Article 65-2, paragraph (3)), art-65-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3
- art-65-2/par-5: 第二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-5: 第一項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-5: 前項 → 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/ja/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4
- art-65-2/par-6: 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/ja/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4
- art-65-2/par-7: 第六十四条の二第七項 → 租税特別措置法 第六十四条の二第七項 (Article 64-2, paragraph (7)), art-64-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-7
- art-65-2/par-7: 第二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-7: 第六十四条第九項 → 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-65-2/par-7: 第六十四条の二第十項から第十二項まで → 租税特別措置法 第六十四条の二第十項 (Article 64-2, paragraph (10)), art-64-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-10
- art-65-2/par-7: 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-65-2/par-7: 第六十四条第一項 → 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-65-2/par-7: 前条第一項 → 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-65-2/par-7: 第一項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-7: この項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
- art-65-2/par-7: 同条第一項 → 租税特別措置法 第六十四条の二第一項 (Article 64-2, paragraph (1)), art-64-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-1
- art-65-2/par-7: 前条第三項 → 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-65-2/par-7: 第六十四条の二第十項から第十二項まで → 租税特別措置法 第六十四条の二第十二項 (Article 64-2, paragraph (12)), art-64-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-12
- art-65-2/par-7: 第六十四条の二第八項 → 租税特別措置法 第六十四条の二第八項 (Article 64-2, paragraph (8)), art-64-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-8
- art-65-2/par-7: 第六十四条の二第十項から第十二項まで → 租税特別措置法 第六十四条の二第十一項 (Article 64-2, paragraph (11)), art-64-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-64-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-64-2/par-11
- art-65-2/par-8: 第三項から第五項まで → 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/ja/special-taxation-measures-act/art-65-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-5
- art-65-2/par-8: 前項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
- art-65-2/par-8: 第三項から第五項まで → 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/ja/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4
- art-65-2/par-8: 第三項から第五項まで → 租税特別措置法 第六十五条の二第三項 (Article 65-2, paragraph (3)), art-65-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3
- art-65-2/par-9: 法人税法第六十七条第三項 → 法人税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000034/art-67/par-3
- art-65-2/par-9: 第五項 → 法人税法 第六十七条第五項 (Article 67, paragraph (5)), art-67/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-67/par-5 · https://japanlaw.org/l/340AC0000000034/art-67/par-5
- art-65-2/par-9: 第二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-9: 第一項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-9: 第七項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
- art-65-2/par-10: 第二項 → 租税特別措置法 第六十五条の二第二項 (Article 65-2, paragraph (2)), art-65-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-2
- art-65-2/par-10: 第三項から第六項まで → 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/ja/special-taxation-measures-act/art-65-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-5
- art-65-2/par-10: 第三項から第六項まで → 租税特別措置法 第六十五条の二第六項 (Article 65-2, paragraph (6)), art-65-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-6
- art-65-2/par-10: 前項 → 租税特別措置法 第六十五条の二第九項 (Article 65-2, paragraph (9)), art-65-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-9
- art-65-2/par-10: 第一項 → 租税特別措置法 第六十五条の二第一項 (Article 65-2, paragraph (1)), art-65-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-1
- art-65-2/par-10: 第七項 → 租税特別措置法 第六十五条の二第七項 (Article 65-2, paragraph (7)), art-65-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-7
- art-65-2/par-10: 第八項 → 租税特別措置法 第六十五条の二第八項 (Article 65-2, paragraph (8)), art-65-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-8
- art-65-2/par-10: 第三項から第六項まで → 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/ja/special-taxation-measures-act/art-65-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4
- art-65-2/par-10: 第三項から第六項まで → 租税特別措置法 第六十五条の二第三項 (Article 65-2, paragraph (3)), art-65-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3

## Cited by

25 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第六十二条の三第四項第四号（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-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-4/item-4
- 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 第六十三条第三項第三号（短期所有に係る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-63/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-63/par-3/item-3
- 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 第六十五条第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1
- 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 第六十五条の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3
- 租税特別措置法 第六十五条の二第三項第一号（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-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-1
- 租税特別措置法 第六十五条の二第三項第二号（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-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-2
- 租税特別措置法 第六十五条の二第三項第三号（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-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-3/item-3
- 租税特別措置法 第六十五条の二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-4
- 租税特別措置法 第六十五条の二第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-5
- 租税特別措置法 第六十五条の二第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-6
- 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 第六十五条の二第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-8
- 租税特別措置法 第六十五条の二第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-9
- 租税特別措置法 第六十五条の二第十項（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-10 · https://japanlaw.org/l/332AC0000000026/art-65-2/par-10
- 租税特別措置法 第六十五条の六第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-6/par-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-4301-7/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-97/par-1
- 租税特別措置法 附則第百二十三条第十一項（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-5021-8/art-123/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-11
- 租税特別措置法 附則第百二十三条第十二項（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-5021-8/art-123/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-123/par-12

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## 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-20261007T211206-137, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-138, 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