# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六節の二 (Chapter 3, Section 6-2) - 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: 第六節の二 (Chapter 3, Section 6-2) — address `ch-3/sec-6-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-6-2 - 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. --- ## 第六節の二　株式等を対価とする株式の譲渡に係る所得の計算の特例 — Section 6-2 Special Provisions on the Calculation of Income from the Transfer of Shares in Exchange for Shares, etc. as Consideration heading: machine translation, not official ch-3/sec-6-2 · https://japanlaw.org/ja/special-taxation-measures-act/ch-3/sec-6-2 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-6-2 ### 第六十六条の二 art-66-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-2 · https://japanlaw.org/l/332AC0000000026/art-66-2 **第一項** 法人が、その有する株式（以下この項において「所有株式」という。）を発行した他の法人を会社法第七百七十四条の三第一項第一号に規定する株式交付子会社とする株式交付により当該所有株式を譲渡し、当該株式交付に係る株式交付親会社（同号に規定する株式交付親会社をいう。以下この条において同じ。）の株式の交付を受けた場合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額のうちに占める割合が百分の八十に満たない場合並びに当該株式交付の直後の当該株式交付親会社が法人税法第二条第十号に規定する同族会社（同号に規定する同族会社であることについての判定の基礎となつた株主のうちに同号に規定する同族会社でない法人がある場合には、当該法人をその判定の基礎となる株主から除外して判定するものとした場合においても同号に規定する同族会社となるものに限る。）に該当する場合を除く。）における法人税法第六十一条の二第一項の規定の適用については、同項第一号に掲げる金額は、当該所有株式の当該株式交付の直前の帳簿価額に相当する金額に株式交付割合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（剰余金の配当として交付を受けた金銭の額及び金銭以外の資産の価額の合計額を除く。）のうちに占める割合をいう。）を乗じて計算した金額と当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（当該株式交付親会社の株式の価額並びに剰余金の配当として交付を受けた金銭の額及び金銭以外の資産の価額の合計額を除く。）とを合計した金額とする。 art-66-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-1 If a corporation has transferred shares it holds (hereinafter referred to in this paragraph as "shares held") through a partial share exchange in which the other corporation that issued those shares held is the subsidiary company resulting from a partial share exchange prescribed in Article 774-3, paragraph (1), item (i) of the Companies Act, and has received delivery of shares of the parent company resulting from a partial share exchange (meaning the parent company resulting from a partial share exchange prescribed in that item; hereinafter the same applies in this Article) pertaining to that partial share exchange (excluding the case where the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange is less than 80 percent, and the case where the parent company resulting from a partial share exchange immediately after that partial share exchange falls under a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act (where the shareholders that formed the basis for determining whether it is a family corporation prescribed in that item include a corporation that is not a family corporation prescribed in that item, limited to one that would be a family corporation prescribed in that item even if the determination were made by excluding that corporation from the shareholders forming the basis for the determination)), then, with regard to the application of the provisions of Article 61-2, paragraph (1) of the Corporation Tax Act, the amount listed in item (i) of that paragraph is to be the sum of the amount calculated by multiplying the amount equivalent to the book value of those shares held immediately before that partial share exchange by the partial share exchange ratio (meaning the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange (excluding the total of the amount of money and the value of assets other than money received as dividends of surplus)) and the total of the amount of money and the value of assets other than money received through that partial share exchange (excluding the value of the shares of that parent company resulting from a partial share exchange and the total of the amount of money and the value of assets other than money received as dividends of surplus). machine translation, not official **第二項** 前項の法人が外国法人である場合における同項の規定の適用に関する事項、同項の交付を受けた株式交付親会社の株式の取得価額その他同項の規定の適用がある場合における法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。 art-66-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-66-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-2 Matters concerning the application of the provisions of the preceding paragraph in the case where the corporation referred to in that paragraph is a foreign corporation, the acquisition price of the shares of the parent company resulting from a partial share exchange received as referred to in that paragraph, and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax in the case where the provisions of that paragraph apply are specified by Cabinet Order. machine translation, not official --- ## Cites - art-66-2/par-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10 - art-66-2/par-1: 法人税法第六十一条の二第一項 → 法人税法 第六十一条の二第一項 (Article 61-2, paragraph (1)), art-61-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-1 - art-66-2/par-1: 同項第一号 → 法人税法 第六十一条の二第一項第一号 (Article 61-2, paragraph (1), item (i)), art-61-2/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-1/item-1 - art-66-2/par-1: 会社法第七百七十四条の三第一項第一号 → 会社法 第七百七十四条の三第一項第一号 (Article 774-3, paragraph (1), item (i)), art-774-3/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-774-3/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-774-3/par-1/item-1 - art-66-2/par-1: この項 → 租税特別措置法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-1 - art-66-2/par-1: この条 → 租税特別措置法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-2 · https://japanlaw.org/l/332AC0000000026/art-66-2 - art-66-2/par-2: 前項 → 租税特別措置法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-1 --- ## 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-20261007T211206-144, 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