# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（法人の資産の譲渡に関する経過規定） — address `suppl-3361-40/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16 - 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. --- ### 第十六条（法人の資産の譲渡に関する経過規定） — Transitional Provisions Concerning the Transfer of Assets by Corporations caption: machine translation, not official suppl-3361-40/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16 **第一項** 新法第六十四条及び第六十四条の二（これらの規定を新法第六十五条第三項において準用する場合を含む。）の規定は、施行日以後に新法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この条において同じ。）に係る法人税について適用し、同日前に旧法第六十四条第一項又は第六十五条第一項の規定に該当することとなつた法人のこれらの規定に規定する資産の譲渡に係る法人税については、なお従前の例による。 suppl-3361-40/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16/par-1 The provisions of Articles 64 and 64-2 of the New Act (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act) apply to corporation tax on the transfer (including extinction; the same applies hereinafter in this Article) of assets prescribed in those provisions by a corporation that has come to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the New Act on or after the Effective Date, and the provisions then in force continue to govern corporation tax on the transfer of assets prescribed in those provisions by a corporation that came to fall under the provisions of Article 64, paragraph (1) or Article 65, paragraph (1) of the Former Act before that date. machine translation, not official --- ## Cites - suppl-3361-40/art-16/par-1: この条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3361-40/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十六条第一項（法人の資産の譲渡に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3361-40/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-16/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-20261007T211206-261, 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