# 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-3401-32/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-3401-32/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-32/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.
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### 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-3401-32/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16
**第一項** 新法第六十四条（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三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（消滅及び価値の減少を含む。以下この項において同じ。）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三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-3401-32/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-1
The provisions of Article 64 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 and decrease in value; the same applies hereinafter in this paragraph) 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 (3) 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 (3) of the Former Act before that date.
machine translation, not official
**第二項** 施行日前に開始し、かつ、同日以後に終了する事業年度についての新法第六十四条第五項（新法第六十四条の二第六項又は第六十五条第六項において準用する場合を含む。）、第六十五条の四第五項（新法第六十五条の五第七項において準用する場合を含む。）及び第六十六条第三項の規定の適用については、これらの規定中「及び第四十九条から第五十一条まで」とあるのは、「、第四十九条から第五十一条まで及び租税特別措置法の一部を改正する法律附則第十二条第四項から第六項まで」とする。
suppl-3401-32/art-16/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-2
With regard to the application of the provisions of Article 64, paragraph (5) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) or Article 65, paragraph (6) of the New Act), Article 65-4, paragraph (5) (including as applied mutatis mutandis pursuant to Article 65-5, paragraph (7) of the New Act) and Article 66, paragraph (3) of the New Act for business years beginning before the Effective Date and ending on or after that date, the phrase "and Articles 49 through 51" in those provisions is deemed to be replaced with ", Articles 49 through 51 and Article 12, paragraphs (4) through (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation".
machine translation, not official
**第三項** 新法第六十五条の三の規定は、昭和四十一年一月一日以後に行なわれた同条第一項の規定に該当する資産の同条第二項第一号に規定する譲渡等に係る法人税について適用し、同日前に行なわれた当該資産の当該譲渡等に係る法人税については、なお従前の例による。
suppl-3401-32/art-16/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-3
The provisions of Article 65-3 of the New Act apply to corporation tax on a transfer, etc. prescribed in paragraph (2), item (i) of that Article of assets falling under the provisions of paragraph (1) of that Article that is made on or after January 1, 1966, and the provisions then in force continue to govern corporation tax on such a transfer, etc. of such assets made before that date.
machine translation, not official
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## Cites
- suppl-3401-32/art-16/par-1: この項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3401-32/art-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-1
## 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-3401-32/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-16/par-1
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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-20261007T211206-266, 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