# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十五条の九 (Article 65-9) - 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: 第六十五条の九 (Article 65-9)（特定の資産を交換した場合の課税の特例） — address `art-65-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-65-9 - 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. --- ### 第六十五条の九（特定の資産を交換した場合の課税の特例） — Special Provisions on Taxation in the Case of Exchange of Specified Assets caption: machine translation, not official art-65-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9 **第一項** 法人が、昭和四十五年四月一日から令和十一年三月三十一日（第六十五条の七第一項の表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては、令和十年三月三十一日）までの間に、その有する資産で同表の各号の上欄に掲げるもの（その交換による譲渡につき第六十三条第一項の規定の適用がある土地等を除く。以下この条において「交換譲渡資産」という。）と当該各号の下欄に掲げる資産（以下この条において「交換取得資産」という。）との交換（第六十五条第一項第二号から第七号までに規定する交換、換地処分及び権利変換その他政令で定める交換を除く。以下この条において同じ。）をした場合（当該交換に伴い交換差金（交換により取得した資産の価額と交換により譲渡した資産の価額との差額を補うための金銭をいう。以下この条において同じ。）を取得し、又は支払つた場合を含む。）又は交換譲渡資産と交換取得資産以外の資産との交換をし、かつ、交換差金を取得した場合（以下この条において「他資産との交換の場合」という。）における前二条の規定の適用については、次に定めるところによる。 art-65-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1 If a corporation has, between April 1, 1970 and March 31, 2029 (or, for those of the assets listed in the left-hand column of item (iv) of the table in Article 65-7, paragraph (1) that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, March 31, 2028), exchanged any of the assets held by it that are listed in the left-hand column of the items of that table (excluding land, etc. to whose transfer by exchange the provisions of Article 63, paragraph (1) apply; hereinafter referred to in this Article as an "asset transferred by exchange") for an asset listed in the right-hand column of the relevant item (hereinafter referred to in this Article as an "asset acquired by exchange") (excluding the exchange, replotting disposition and rights conversion prescribed in Article 65, paragraph (1), items (ii) through (vii) and any other exchange specified by Cabinet Order; hereinafter the same applies in this Article) (including the case where it has acquired or paid an exchange balancing payment (meaning money to make up for the difference between the value of the asset acquired through the exchange and the value of the asset transferred through the exchange; hereinafter the same applies in this Article) in connection with the exchange), or has exchanged an asset transferred by exchange for an asset other than an asset acquired by exchange and has acquired an exchange balancing payment (hereinafter referred to in this Article as the "case of an exchange for other assets"), then, with regard to the application of the provisions of the preceding two Articles, the following provisions apply: machine translation, not official **一** 当該交換譲渡資産（他資産との交換の場合にあつては、交換差金に対応するものとして政令で定める部分に限る。）は、当該法人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第六十五条の七第一項の譲渡をしたものとみなす。 art-65-9/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-9/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1/item-1 the asset transferred by exchange (in the case of an exchange for other assets, limited to the portion specified by Cabinet Order as corresponding to the exchange balancing payment) is deemed to have been transferred as referred to in Article 65-7, paragraph (1) by the corporation on the day of the exchange for an amount equivalent to the value of the asset as of that day; machine translation, not official **二** 当該交換取得資産は、当該法人が、その交換の日において、同日における当該資産の価額に相当する金額をもつて第六十五条の七第一項の取得をし、同項及び同条第九項の届出をしたものとみなす。 art-65-9/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-65-9/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1/item-2 the asset acquired by exchange is deemed to have been acquired as referred to in Article 65-7, paragraph (1) by the corporation on the day of the exchange for an amount equivalent to the value of the asset as of that day, and the corporation is deemed to have made the notification referred to in that paragraph and paragraph (9) of that Article. machine translation, not official --- ## Cites - art-65-9/par-1: 第六十五条第一項第二号から第七号まで → 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-65-9/par-1: 前二条 → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8 - art-65-9/par-1: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1 - art-65-9/par-1: 第六十五条第一項第二号から第七号まで → 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-65-9/par-1: 第六十五条第一項第二号から第七号まで → 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-65-9/par-1: 第六十五条第一項第二号から第七号まで → 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-65-9/par-1: 第六十五条の七第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1 - art-65-9/par-1: この条 → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9 - art-65-9/par-1: 第六十五条第一項第二号から第七号まで → 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-65-9/par-1: 前二条 → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7 - art-65-9/par-1: 第六十五条第一項第二号から第七号まで → 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-65-9/par-1/item-1: 第六十五条の七第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1 - art-65-9/par-1/item-2: 同条第九項 → 租税特別措置法 第六十五条の七第九項 (Article 65-7, paragraph (9)), art-65-7/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-9 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-9 - art-65-9/par-1/item-2: 第六十五条の七第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1 ## Cited by 18 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 第六十三条第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-63/par-4 - 租税特別措置法 第六十五条の三第一項（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 · https://japanlaw.org/l/332AC0000000026/art-65-3/par-1 - 租税特別措置法 第六十五条の四第一項（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 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1 - 租税特別措置法 第六十五条の五第一項（農地保有の合理化のために農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-65-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5/par-1 - 租税特別措置法 第六十五条の五の二第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-5-2/par-1 - 租税特別措置法 第六十五条の七第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1 - 租税特別措置法 第六十五条の九第一項（特定の資産を交換した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-65-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-9/par-1 - 租税特別措置法 第六十五条の十第一項第一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-65-10/par-1/item-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 第六十六条第一項（特定普通財産とその隣接する土地等の交換の場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/art-66/par-1 - 租税特別措置法 附則第六十九条第七項（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-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-7 - 租税特別措置法 附則第六十九条第十項（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-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-10 - 租税特別措置法 附則第八十八条第一項（特定の資産の買換えの場合等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-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-88/par-1 - 租税特別措置法 附則第八十八条第三項（特定の資産の買換えの場合等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-88/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-88/par-3 - 租税特別措置法 附則第四十六条第二項（法人の特定の資産の買換えの場合等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46/par-2 - 租税特別措置法 附則第四十六条第三項（法人の特定の資産の買換えの場合等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-46/par-3 - 租税特別措置法 附則第六十二条第五項（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-5081-12/art-62/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-5 --- ## 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-20261007T211206-143, 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