# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3441-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15 - 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. --- ## 附　則 昭和四四年四月八日法律第一五号 suppl-3441-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3441-15/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-1 **第一項** この法律は、公布の日から施行する。ただし、租税特別措置法第十三条の二、第四十五条の二及び第六十六条の二から第六十六条の四までの改正規定（第六十六条の二第一項第二号及び第六十六条の四第一項第二号の改正規定を除く。）並びに同法第八十一条の改正規定中中小企業構造改善計画に係る部分は、中小企業近代化促進法の一部を改正する法律（昭和四十四年法律第三十六号）の施行の日から施行する。 suppl-3441-15/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions amending Articles 13-2, 45-2 and 66-2 through 66-4 of the Act on Special Measures Concerning Taxation (excluding the provisions amending Article 66-2, paragraph (1), item (ii) and Article 66-4, paragraph (1), item (ii)) and the part of the provisions amending Article 81 of that Act concerning small and medium sized enterprise structural improvement plans come into effect on the date on which the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act (Act No. 36 of 1969) comes into effect. machine translation, not official ### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax caption: machine translation, not official suppl-3441-15/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-2 **第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十四年分以後の所得税について適用し、昭和四十三年分以前の所得税については、なお従前の例による。 suppl-3441-15/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-2/par-1 Unless otherwise specially provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act") apply to income tax for 1969 and subsequent years, and the provisions then in force continue to govern income tax for 1968 and prior years. machine translation, not official ### 第三条（納税準備預金の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest on Tax Payment Reserve Deposits caption: machine translation, not official suppl-3441-15/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-3 **第一項** 新法第五条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同項の利子について適用し、同日前に支払うべき当該利子については、なお従前の例による。 suppl-3441-15/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-3/par-1 The provisions of Article 5, paragraph (1) of the New Act apply to interest referred to in that paragraph that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern that interest that was to be paid before that date. machine translation, not official **第二項** 昭和四十四年三月三十一日までの間に支払つた改正前の租税特別措置法（以下「旧法」という。）第七条の三に規定する利子については、なお従前の例による。 suppl-3441-15/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-3/par-2 The provisions then in force continue to govern interest prescribed in Article 7-3 of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act") that was paid by March 31, 1969. machine translation, not official ### 第四条（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Individuals caption: machine translation, not official suppl-3441-15/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4 **第一項** 昭和四十三年四月一日から昭和四十四年三月三十一日までの間に旧法第十三条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却費の額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日の属する年以後の各年においては、この限りでない。 suppl-3441-15/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-1 The provisions then in force continue to govern the calculation of the amount of depreciation allowances for depreciable assets prescribed in Article 13-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply in each year on or after the year that includes the date of that approval. machine translation, not official **第二項** 前項に規定する商工組合等が同項ただし書に規定する承認を受けた場合における新法第十三条の二第一項の規定の適用については、同項中「当該年の一月一日」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）による改正前の租税特別措置法第十三条の二第一項の承認のあつた日の属する年の一月一日」とする。 suppl-3441-15/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-2 With regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "January 1 of that year" in that paragraph of the New Act is deemed to be replaced with "January 1 of the year that includes the date of the approval under Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official ### 第五条（個人の準備金等に関する経過措置） — Transitional Measures Concerning Reserves, etc. of Individuals caption: machine translation, not official suppl-3441-15/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5 **第一項** 附則第十二条第三項に規定する特定商工組合の組合員である個人が同項の交付金を受けた場合には、当該個人の当該交付を受けた日の属する年分の所得税に係る新法第二十条第一項の規定の適用については、同項中「計算した金額」とあるのは、「計算した金額と租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第五条第一項に規定する交付金として交付を受けた金額との合計額」とする。 suppl-3441-15/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-1 Where an individual who is a member of a specified commercial and industrial association prescribed in Article 12, paragraph (3) of the Supplementary Provisions has received the distributed amount referred to in that paragraph, with regard to the application of the provisions of Article 20, paragraph (1) of the New Act concerning the income tax of that individual for the year that includes the date on which the individual received that distribution, the phrase "amount calculated" in that paragraph is deemed to be replaced with "total of the amount calculated and the amount received as the distributed amount prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official **第二項** 旧法第二十八条に規定する個人が昭和四十四年一月一日から同年三月三十一日までの間に同条に規定する納付金を納付した場合については、なお従前の例による。 suppl-3441-15/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-2 The provisions then in force continue to govern cases where an individual prescribed in Article 28 of the Former Act has paid the contributions prescribed in that Article during the period from January 1, 1969 to March 31 of that year. machine translation, not official ### 第六条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals caption: machine translation, not official suppl-3441-15/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-6 **第一項** 新法第二十一条の規定は、昭和四十四年四月一日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第二十一条第一項及び第二項に規定する収入金額については、なお従前の例による。 suppl-3441-15/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-6/par-1 The provisions of Article 21 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after April 1, 1969, and the provisions then in force continue to govern revenue prescribed in Article 21, paragraphs (1) and (2) of the Former Act before that date. machine translation, not official ### 第七条（個人の譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. of Individuals caption: machine translation, not official suppl-3441-15/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7 **第一項** 新法第三十三条から第三十三条の四まで及び第三十八条の規定は、昭和四十五年一月一日以後に行なわれるこれらの規定に該当する資産の譲渡（新法第三十三条第三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行為その他これらの規定において譲渡に含まれるものとされる行為を含む。以下次条までにおいて同じ。）に係る所得税について適用する。 suppl-3441-15/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-1 The provisions of Articles 33 through 33-4 and Article 38 of the New Act apply to income tax on transfers of assets falling under those provisions that are made on or after January 1, 1970 (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 33, paragraph (3) of the New Act and any other acts that are included in transfers under those provisions; the same applies hereinafter up to the following Article). machine translation, not official **第二項** 旧法第三十一条第二項（旧法第三十二条第二項において準用する場合を含む。）、第三十五条第一項若しくは第二項、第三十八条の三第二項又は第三十八条の六第一項若しくは第三項の規定の適用を受けた者については、旧法第三十三条の三、第三十六条第二項から第五項まで、第三十八条の四又は第三十八条の七の規定は、なおその効力を有する。 suppl-3441-15/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-2 With regard to a person who has received the application of the provisions of Article 31, paragraph (2) (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of the Former Act), Article 35, paragraph (1) or (2), Article 38-3, paragraph (2) or Article 38-6, paragraph (1) or (3) of the Former Act, the provisions of Article 33-3, Article 36, paragraphs (2) through (5), Article 38-4 or Article 38-7 of the Former Act remain in force. machine translation, not official **第三項** 旧法第三十一条、第三十二条第一項若しくは第二項、第三十五条第一項若しくは第二項、第三十六条第一項、第三十八条の三第一項若しくは第二項又は第三十八条の六第一項から第三項までの規定の適用を受けた資産に係る旧法第三十四条、第三十七条、第三十八条の五又は第三十八条の八に規定する代替資産等、取得財産又は買換資産については、なお従前の例による。 suppl-3441-15/art-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-3 The provisions then in force continue to govern substitute assets, etc., acquired property or replacement assets prescribed in Article 34, Article 37, Article 38-5 or Article 38-8 of the Former Act in relation to assets to which the provisions of Article 31, Article 32, paragraph (1) or (2), Article 35, paragraph (1) or (2), Article 36, paragraph (1), Article 38-3, paragraph (1) or (2) or Article 38-6, paragraphs (1) through (3) of the Former Act have been applied. machine translation, not official **第四項** 都市計画法の施行後においては、旧法第三十八条の十三第四項中「住宅地造成事業に関する法律」とあるのを「都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律」と読み替えた場合に同項の特定住宅地造成事業に該当する事業は、新法第三十四条の二第二項第五号に規定する事業に該当するものとみなす。 suppl-3441-15/art-7/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-4 After the City Planning Act comes into effect, a project that falls under the specified residential land development project referred to in Article 38-13, paragraph (4) of the Former Act when the phrase "Act on Residential Land Development Projects" in that paragraph is read as "former Act on Residential Land Development Projects, for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)" is deemed to fall under the project prescribed in Article 34-2, paragraph (2), item (v) of the New Act. machine translation, not official ### 第八条（昭和四十四年分等の譲渡所得等の課税の特例） — Special Provisions on Taxation on Capital Gains, etc. for 1969, etc. caption: machine translation, not official suppl-3441-15/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8 **第一項** 個人が、昭和四十四年一月一日から同年十二月三十一日までの間に、その有する資産の譲渡をした場合には、当該譲渡に係る所得税については、その者の選択により、次の各号のいずれかによることができる。 suppl-3441-15/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1 Where an individual has transferred assets held by the individual during the period from January 1, 1969 to December 31 of that year, with regard to income tax on that transfer, the individual may, at the individual's option, follow either of the following items: machine translation, not official **一** 旧法第三十一条から第三十三条の二まで、第三十五条、第三十六条第一項、第三十八条から第三十八条の三まで、第三十八条の六、第三十八条の九、第三十八条の十二若しくは第三十八条の十三の規定がなお効力を有するものとしてこれらの規定の適用を受けるとともに、新法第三十一条第一項に規定する土地等若しくは建物等の譲渡に係る譲渡所得につき所得税法第二十二条、第八十九条及び第九十一条並びに第百六十五条の規定の適用を受け、又は同法の譲渡所得の課税に関する規定の適用を受けること。 suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-1 receiving the application of the provisions of Articles 31 through 33-2, Article 35, Article 36, paragraph (1), Articles 38 through 38-3, Article 38-6, Article 38-9, Article 38-12 or Article 38-13 of the Former Act as those provisions remain in force, and receiving, with regard to capital gains from the transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act, the application of the provisions of Articles 22, 89 and 91 and Article 165 of the Income Tax Act, or the application of the provisions of that Act concerning taxation on capital gains; machine translation, not official **二** 新法第三十一条から第三十三条の四まで、第三十四条から第三十七条まで、第三十七条の四又は第三十八条の規定の適用を受けること。この場合において、新法第三十一条第一項中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」と、「昭和四十五年分」とあるのは「昭和四十四年分、昭和四十五年分」と、新法第三十二条第一項中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」と、「所得税法第三十三条第三項第一号」とあるのは「所得税法の一部を改正する法律（昭和四十四年法律第十四号）による改正後の所得税法第三十三条第三項第一号の規定が適用されるものとした場合における同号」と、新法第三十七条及び第三十七条の四中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」とするものとし、新法第三十四条の規定の適用については、都市計画法の施行後にされた同条の譲渡に限るものとする。 suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2 receiving the application of the provisions of Articles 31 through 33-4, Articles 34 through 37, Article 37-4 or Article 38 of the New Act. In this case, the phrase "January 1, 1970" in Article 31, paragraph (1) of the New Act is deemed to be replaced with "January 1, 1969", the phrase "for 1970" with "for 1969, for 1970", the phrase "January 1, 1970" in Article 32, paragraph (1) of the New Act with "January 1, 1969", the phrase "Article 33, paragraph (3), item (i) of the Income Tax Act" with "that item in the case where the provisions of Article 33, paragraph (3), item (i) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969) are deemed to apply", and the phrase "January 1, 1970" in Articles 37 and 37-4 of the New Act with "January 1, 1969", and the application of the provisions of Article 34 of the New Act is limited to transfers under that Article made after the City Planning Act comes into effect. machine translation, not official **第二項** 前項第二号による場合には、確定申告書にその旨を記載しなければならない。 suppl-3441-15/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-2 Where the individual follows item (ii) of the preceding paragraph, the individual must state so in the final return. machine translation, not official **第三項** 個人が、昭和四十四年一月一日から、施行日から起算して二年を経過する日までの間に、その有する新法第三十一条第一項に規定する土地等又は建物等（以下この項において「土地建物等」という。）の譲渡をした場合における新法第三十一条及び第三十二条の規定の適用については、次に定めるところによる。 suppl-3441-15/art-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3 With regard to the application of the provisions of Articles 31 and 32 of the New Act where an individual has transferred land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act (hereinafter referred to as "land or buildings, etc." in this paragraph) held by the individual during the period from January 1, 1969 to the day on which two years have elapsed from the Effective Date, the following provisions apply: machine translation, not official **一** 昭和四十四年一月一日から施行日の前日までの間における土地建物等の譲渡による譲渡所得については、第一項第二号の規定にかかわらず、新法第三十二条第一項中「所得税法第三十三条第三項第一号」とあるのは「所得税法の一部を改正する法律（昭和四十四年法律第十四号）による改正前の所得税法第三十三条第三項第一号」と、「同法第二十二条」とあるのは「所得税法第二十二条」とする。 suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-1 with regard to capital gains from the transfer of land or buildings, etc. during the period from January 1, 1969 to the day preceding the Effective Date, notwithstanding the provisions of paragraph (1), item (ii), the phrase "Article 33, paragraph (3), item (i) of the Income Tax Act" in Article 32, paragraph (1) of the New Act is deemed to be replaced with "Article 33, paragraph (3), item (i) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969)", and the phrase "Article 22 of that Act" with "Article 22 of the Income Tax Act"; machine translation, not official **二** 施行日以後二年以内に譲渡をした土地建物等（施行日においてその譲渡があつたものとみなして所得税法の一部を改正する法律による改正前の所得税法第三十三条第三項の規定を適用した場合に同項第二号の規定に該当することとなるものに限る。）のその譲渡による譲渡所得については、当該譲渡所得が新法第三十二条第一項（第一項第二号の規定により適用される場合を含む。以下この号において同じ。）の規定に該当する場合であつても、当該譲渡所得は、同条第一項の規定に該当しないものとみなす。 suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2 with regard to capital gains from the transfer of land or buildings, etc. transferred within two years on or after the Effective Date (limited to those that would fall under the provisions of item (ii) of Article 33, paragraph (3) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act if the provisions of that paragraph were applied on the assumption that the transfer was made on the Effective Date), even where those capital gains fall under the provisions of Article 32, paragraph (1) of the New Act (including as applied pursuant to the provisions of paragraph (1), item (ii); the same applies hereinafter in this item), those capital gains are deemed not to fall under the provisions of paragraph (1) of that Article. machine translation, not official **第四項** 第一項第一号の規定により旧法第三十一条第一項第一号、第三十八条の三第一項第一号又は第三十八条の十三の規定がなお効力を有するものとしてこれらの規定の適用を受ける場合には、都市計画法の施行の日以後においては、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 旧法第三十一条第一項第一号 都市計画法（大正八年法律第三十六号） 都市計画法（昭和四十三年法律第百号） 旧法第三十八条の三第一項第一号 建築基準法第四十八条第一項の規定により同項の用途地域として指定され 都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ 旧法第三十八条の十三第四項 住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業 都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業（都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第二条第二項に規定する住宅地造成事業で同法第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なうものを含む。） 住宅地造成事業に関する法律第二条第五項 都市計画法第四条第九項又は旧住宅地造成事業に関する法律第二条第五項 施行地区 開発区域又は施行地区 suppl-3441-15/art-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-4 Where the provisions of Article 31, paragraph (1), item (i), Article 38-3, paragraph (1), item (i) or Article 38-13 of the Former Act are applied as those provisions remain in force pursuant to the provisions of paragraph (1), item (i), on or after the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively. Article 31, paragraph (1), item (i) of the Former Act City Planning Act (Act No. 36 of 1919) City Planning Act (Act No. 100 of 1968) Article 38-3, paragraph (1), item (i) of the Former Act designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided Article 38-13, paragraph (4) of the Former Act residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects (Act No. 160 of 1964) carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act (including a residential land development project prescribed in Article 2, paragraph (2) of the Former Act on Residential Land Development Projects (Act No. 160 of 1964), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968), that is carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act) Article 2, paragraph (5) of the Act on Residential Land Development Projects Article 4, paragraph (9) of the City Planning Act or Article 2, paragraph (5) of the Former Act on Residential Land Development Projects implementation district development area or implementation district machine translation, not official **第五項** 第一項第二号の規定により新法第三十三条第一項第一号又は第三十四条の二第二項第一号、第三号若しくは第五号の規定の適用を受ける場合には、都市計画法の施行の日の前日までの間は、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 新法第三十三条第一項第一号 都市計画法（昭和四十三年法律第百号） 都市計画法（大正八年法律第三十六号） 新法第三十四条の二第二項第一号 都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ 建築基準法第四十八条第一項の規定により同項の用途地域として指定され 新法第三十四条の二第二項第三号 都市計画法第五十六条第一項、古都における歴史的風土の保存に関する特別措置法 古都における歴史的風土の保存に関する特別措置法 新法第三十四条の二第二項第五号 都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業 住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業 都市計画法第四条第九項に規定する 住宅地造成事業に関する法律第二条第五項に規定する 開発区域 施行地区 suppl-3441-15/art-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-5 Where the provisions of Article 33, paragraph (1), item (i) or Article 34-2, paragraph (2), item (i), (iii) or (v) of the New Act are applied pursuant to the provisions of paragraph (1), item (ii), until the day preceding the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively. Article 33, paragraph (1), item (i) of the New Act City Planning Act (Act No. 100 of 1968) City Planning Act (Act No. 36 of 1919) Article 34-2, paragraph (2), item (i) of the New Act for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph Article 34-2, paragraph (2), item (iii) of the New Act Article 56, paragraph (1) of the City Planning Act, the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals Article 34-2, paragraph (2), item (v) of the New Act project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects (Act No. 160 of 1964) carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act prescribed in Article 4, paragraph (9) of the City Planning Act prescribed in Article 2, paragraph (5) of the Act on Residential Land Development Projects development area implementation district machine translation, not official ### 第九条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning Deduction for Housing Savings caption: machine translation, not official suppl-3441-15/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-9 **第一項** 新法第四十一条の二第一項の規定は、施行日以後に締結する同項に規定する住宅貯蓄契約について適用し、同日前に締結した当該住宅貯蓄契約については、なお従前の例による。 suppl-3441-15/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-9/par-1 The provisions of Article 41-2, paragraph (1) of the New Act apply to housing savings contracts prescribed in that paragraph that are concluded on or after the Effective Date, and the provisions then in force continue to govern those housing savings contracts concluded before that date. machine translation, not official ### 第十条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax caption: machine translation, not official suppl-3441-15/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-10 **第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十四年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。 suppl-3441-15/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-10/par-1 Unless otherwise specially provided for, the provisions of Chapter III of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) for business years beginning on or after April 1, 1969, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before that date. machine translation, not official ### 第十一条（法人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Corporations caption: machine translation, not official suppl-3441-15/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11 **第一項** 新法第四十三条の規定は、法人が昭和四十四年四月一日以後に取得し、又は製作し、若しくは建設して事業の用に供した同条第一項に規定する合理化機械等について適用し、法人が同日前に取得し、又は製作し、若しくは建設した旧法第四十三条第一項に規定する合理化機械等をその事業の用に供した場合については、なお従前の例による。 suppl-3441-15/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-1 The provisions of Article 43 of the New Act apply to rationalization machinery, etc. prescribed in paragraph (1) of that Article that a corporation has acquired, manufactured or constructed and used for business on or after April 1, 1969, and the provisions then in force continue to govern cases where a corporation has used for its business rationalization machinery, etc. prescribed in Article 43, paragraph (1) of the Former Act that it acquired, manufactured or constructed before that date. machine translation, not official **第二項** 昭和四十三年四月一日から昭和四十四年三月三十一日までの間に旧法第四十五条の二第一項の規定により中小企業構造改善促進計画を実施することについて承認を受けた同項に規定する商工組合等の組合員の同項に規定する減価償却資産の償却限度額の計算については、なお従前の例による。ただし、当該商工組合等が、中小企業近代化促進法の一部を改正する法律による改正後の中小企業近代化促進法第五条の二第一項の承認を受けた場合には、当該承認のあつた日を含む事業年度以後の各事業年度については、この限りでない。 suppl-3441-15/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-2 The provisions then in force continue to govern the calculation of the allowable depreciation amount of depreciable assets prescribed in Article 45-2, paragraph (1) of the Former Act of members of a commercial and industrial association, etc. prescribed in that paragraph that obtained approval, during the period from April 1, 1968 to March 31, 1969, pursuant to the provisions of that paragraph for implementing a small and medium sized enterprise structural improvement promotion plan; provided, however, that where that commercial and industrial association, etc. has obtained the approval under Article 5-2, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act as amended by the Act Partially Amending the Small and Medium Sized Enterprise Modernization Promotion Act, this does not apply to each business year on or after the business year that includes the date of that approval. machine translation, not official **第三項** 前項に規定する商工組合等が同項ただし書に規定する承認を受けた場合における新法第四十五条の二第一項の規定の適用については、同項中「その事業年度開始の日」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）による改正前の租税特別措置法第四十五条の二第一項の承認のあつた日を含む事業年度開始の日」とする。 suppl-3441-15/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-3 With regard to the application of the provisions of Article 45-2, paragraph (1) of the New Act in the case where the commercial and industrial association, etc. prescribed in the preceding paragraph has obtained the approval prescribed in the proviso to that paragraph, the phrase "the first day of that business year" in that paragraph of the New Act is deemed to be replaced with "the first day of the business year that includes the date of the approval under Article 45-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official **第四項** 法人が、旧法第四十六条第一項第三号に掲げる場合に該当する場合における当該法人の昭和四十四年四月一日以後に開始する事業年度の同号に掲げる減価償却資産の償却限度額の計算については、なお従前の例による。 suppl-3441-15/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-4 The provisions then in force continue to govern the calculation of the allowable depreciation amount of depreciable assets listed in Article 46, paragraph (1), item (iii) of the Former Act for a business year beginning on or after April 1, 1969 of a corporation falling under the case listed in that item. machine translation, not official **第五項** 前項の規定の適用を受ける法人が、昭和四十四年四月一日以後に開始する事業年度について、新法第四十六条の二第一項の規定の適用を受ける場合には、同項中「若しくは次条から第五十一条の二まで」とあるのは、「、次条から第五十一条の二まで若しくは租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十一条第四項」とする。 suppl-3441-15/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-5 Where a corporation to which the provisions of the preceding paragraph apply receives the application of the provisions of Article 46-2, paragraph (1) of the New Act for a business year beginning on or after April 1, 1969, the phrase "or the following Article through Article 51-2" in that paragraph is deemed to be replaced with ", the following Article through Article 51-2 or Article 11, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official ### 第十二条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3441-15/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12 **第一項** 旧法第五十五条第一項に規定する特別指定商工組合の組合員である法人及び同項に規定する特定商工組合については、新法第五十四条の規定は、昭和四十四年四月一日以後に終了する事業年度分の法人税について適用する。この場合において、昭和四十四年四月一日前に開始し、かつ、同日以後に終了する事業年度についての同条第一項の規定の適用については、同項中「昭和三十九年四月一日」とあるのは「昭和四十四年四月一日」と、「千分の十一」とあるのは「千分の十」とする。 suppl-3441-15/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-1 With regard to a corporation that is a member of a specially designated commercial and industrial association prescribed in Article 55, paragraph (1) of the Former Act and a specified commercial and industrial association prescribed in that paragraph, the provisions of Article 54 of the New Act apply to corporation tax for business years ending on or after April 1, 1969. In this case, with regard to the application of the provisions of paragraph (1) of that Article for a business year that began before April 1, 1969 and ends on or after that date, the phrase "April 1, 1964" in that paragraph is deemed to be replaced with "April 1, 1969", and the phrase "11/1000" with "10/1000". machine translation, not official **第二項** 旧法第五十五条第一項に規定する特定商工組合が昭和四十四年三月三十一日を含む事業年度終了の日において有する同項の中小企業海外市場開拓準備金の金額の益金の額への算入については、同条第三項の規定は、なおその効力を有する。 suppl-3441-15/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-2 With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises referred to in Article 55, paragraph (1) of the Former Act that a specified commercial and industrial association prescribed in that paragraph holds at the end of the business year that includes March 31, 1969, the provisions of paragraph (3) of that Article remain in force. machine translation, not official **第三項** 前項の特定商工組合が昭和四十四年三月三十一日を含む事業年度終了の日において有する旧法第五十五条第一項の中小企業海外市場開拓準備金を当該事業年度終了の日後一年以内に取りくずして当該特定商工組合の組合員に対し同項に規定する各組合員の納付金の額に応じて交付した金額（以下この項において「交付金」という。）がある場合には、当該交付金を受けた当該組合員である法人の当該交付を受けた日を含む事業年度の所得に対する法人税に係る新法第五十四条第一項の規定の適用については、同項中「計算した金額」とあるのは、「計算した金額と租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第十二条第三項に規定する交付金として交付を受けた金額との合計額」とする。 suppl-3441-15/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 Where there is an amount that the specified commercial and industrial association referred to in the preceding paragraph has distributed to its members in proportion to the amount of each member's contributions prescribed in Article 55, paragraph (1) of the Former Act by reversing, within one year after the end of the business year, the reserve for overseas market development by small and medium sized enterprises referred to in that paragraph that it holds at the end of the business year that includes March 31, 1969 (hereinafter referred to as the "distributed amount" in this paragraph), with regard to the application of the provisions of Article 54, paragraph (1) of the New Act concerning corporation tax on income for the business year that includes the date on which a corporation that is such a member received the distributed amount, the phrase "amount calculated" in that paragraph is deemed to be replaced with "total of the amount calculated and the amount received as the distributed amount prescribed in Article 12, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969)". machine translation, not official **第四項** 新法第五十六条の五の規定は、同条第一項に規定する法人が昭和四十四年四月一日以後に同項に規定する発電設備の取得のために支出する金額について適用する。 suppl-3441-15/art-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-4 The provisions of Article 56-5 of the New Act apply to the amount that a corporation prescribed in paragraph (1) of that Article disburses on or after April 1, 1969 for the acquisition of power generation facilities prescribed in that paragraph. machine translation, not official ### 第十三条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations caption: machine translation, not official suppl-3441-15/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-13 **第一項** 新法第五十八条の規定は、昭和四十四年四月一日以後の同条第一項及び第二項に規定する収入金額について適用し、同日前の旧法第五十八条第一項及び第二項に規定する収入金額については、なお従前の例による。 suppl-3441-15/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-13/par-1 The provisions of Article 58 of the New Act apply to revenue prescribed in paragraphs (1) and (2) of that Article on or after April 1, 1969, and the provisions then in force continue to govern revenue prescribed in Article 58, paragraphs (1) and (2) of the Former Act before that date. machine translation, not official ### 第十四条（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） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations caption: machine translation, not official suppl-3441-15/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14 **第一項** 新法第六十四条から第六十五条の二まで及び第六十五条の五の規定は、昭和四十五年一月一日以後に行なわれるこれらの規定に該当する資産の譲渡（新法第六十四条第二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行為その他これらの規定において譲渡に含まれるものとされる行為を含む。次項及び第三項において同じ。）に係る法人税について適用する。 suppl-3441-15/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-1 The provisions of Articles 64 through 65-2 and Article 65-5 of the New Act apply to corporation tax on transfers of assets falling under those provisions that are made on or after January 1, 1970 (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act and any other acts that are included in transfers under those provisions; the same applies in the following paragraph and paragraph (3)). machine translation, not official **第二項** 法人が昭和四十四年十二月三十一日以前に旧法第六十四条から第六十五条の三までの規定に該当する資産の譲渡をする場合における当該資産の譲渡に係る法人税については、これらの規定は、なおその効力を有する。 suppl-3441-15/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-2 With regard to corporation tax on the transfer of assets in the case where a corporation transfers, on or before December 31, 1969, assets falling under the provisions of Articles 64 through 65-3 of the Former Act, those provisions remain in force. machine translation, not official **第三項** 法人が昭和四十四年四月一日から同年十二月三十一日までの間にする資産の譲渡に係る前項の規定によりその効力を有するものとされる旧法第六十四条及び第六十五条の三の規定の適用については、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 旧法第六十四条第一項第三号 土地区画整理事業 土地区画整理事業又は土地改良法による土地改良事業 同法第九十四条 土地区画整理法第九十四条 第九十一条第三項又は第九十二条第三項 第九十条 ものに限る。） ものを除く。）又は土地改良法第五十四条の二第四項（同法第八十九条の二第九項、第九十六条及び第九十六条の四において準用する場合を含む。）に規定する清算金（同法第五十三条の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四において準用する場合を含む。）の規定により換地又は当該権利の目的となるべき土地若しくはその部分を定められなかつたことにより支払われるものを除く。） 旧法第六十五条の三第一項 含む。） 含むものとし、第六十五条第一項第二号に規定する換地処分（以下この項及び第六項において「換地処分」という。）により土地等のみを取得する場合を除く。） 資産（以下この項 資産（換地処分により取得した土地等を除く。以下この項 譲渡直前の帳簿価額 譲渡直前の帳簿価額（換地処分により土地等を譲渡して土地等とともに清算金を取得した場合には、当該譲渡した土地等の譲渡直前の帳簿価額から当該取得した土地等の価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を控除した金額） その該当することとなつた資産 その該当することとなつた資産（換地処分により土地等を譲渡して土地等又は土地等及び清算金を取得した場合には、当該譲渡した土地等の価額に対応する部分として政令で定める部分を除く。） 旧法第六十五条の三第六項 該当することとなつたもの 該当することとなつたもの（換地処分により土地等を譲渡して土地等又は土地等及び清算金を取得した場合には、当該譲渡した土地等のうち当該取得した土地等の価額に対応する部分として政令で定める部分を除く。） suppl-3441-15/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-3 With regard to the application of the provisions of Articles 64 and 65-3 of the Former Act, which remain in force pursuant to the provisions of the preceding paragraph, concerning the transfer of assets that a corporation makes during the period from April 1, 1969 to December 31 of that year, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively. Article 64, paragraph (1), item (iii) of the Former Act land readjustment project land readjustment project or land improvement project under the Land Improvement Act Article 94 of that Act Article 94 of the Land Readjustment Act Article 91, paragraph (3) or Article 92, paragraph (3) Article 90 limited to those) excluding those) or settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (9), Article 96 and Article 96-4 of that Act) (excluding that paid because replotting, or land that is to be the subject of the right or a part thereof, was not designated pursuant to the provisions of Article 53-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96 and Article 96-4 of that Act)) Article 65-3, paragraph (1) of the Former Act including …) including …, and excluding the case where only land, etc. is acquired through a replotting disposition prescribed in Article 65, paragraph (1), item (ii) (hereinafter referred to as a "replotting disposition" in this paragraph and paragraph (6))) assets (hereinafter in this paragraph assets (excluding land, etc. acquired through a replotting disposition; hereinafter in this paragraph book value immediately before the transfer book value immediately before the transfer (or, in the case where land, etc. has been transferred and land, etc. together with settlement money has been acquired through a replotting disposition, the amount obtained by deducting, from the book value immediately before the transfer of the transferred land, etc., the amount calculated as specified by Cabinet Order as corresponding to the value of the acquired land, etc.) the assets that have come to fall thereunder the assets that have come to fall thereunder (in the case where land, etc. has been transferred and land, etc., or land, etc. and settlement money, has been acquired through a replotting disposition, excluding the portion specified by Cabinet Order as the portion corresponding to the value of the transferred land, etc.) Article 65-3, paragraph (6) of the Former Act those that have come to fall thereunder those that have come to fall thereunder (in the case where land, etc. has been transferred and land, etc., or land, etc. and settlement money, has been acquired through a replotting disposition, excluding the portion of the transferred land, etc. specified by Cabinet Order as the portion corresponding to the value of the acquired land, etc.) machine translation, not official **第四項** 新法第六十五条の三の規定は都市計画法の施行の日以後に、新法第六十五条の四の規定は昭和四十四年四月一日以後にそれぞれ行なわれるこれらの規定に該当する資産の譲渡に係る法人税について適用する。この場合において、法人が昭和四十四年四月一日から昭和四十五年十二月三十一日までの間に旧法第六十五条の四第一項第一号に掲げる資産を譲渡するときにおける新法第六十五条の三第一項又は第六十五条の四第一項の規定の適用については、これらの規定中「第六十五条の六から第六十五条の八まで」とあるのは、「第六十五条の六から第六十五条の八まで又は租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号。以下「改正法」という。）による改正前の租税特別措置法第六十五条の四から第六十五条の六まで（改正法附則第十四条第七項の規定によりその効力を有するものとされる場合を含む。）」とする。 suppl-3441-15/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-4 The provisions of Article 65-3 of the New Act apply to corporation tax on transfers of assets falling under that Article that are made on or after the date on which the City Planning Act comes into effect, and the provisions of Article 65-4 of the New Act apply to corporation tax on transfers of assets falling under that Article that are made on or after April 1, 1969, respectively. In this case, with regard to the application of the provisions of Article 65-3, paragraph (1) or Article 65-4, paragraph (1) of the New Act where a corporation transfers assets listed in Article 65-4, paragraph (1), item (i) of the Former Act during the period from April 1, 1969 to December 31, 1970, the phrase "Articles 65-6 through 65-8" in those provisions is deemed to be replaced with "Articles 65-6 through 65-8, or Articles 65-4 through 65-6 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1969; hereinafter referred to as the "Amending Act") (including the cases where they are to remain in force pursuant to the provisions of Article 14, paragraph (7) of the Supplementary Provisions of the Amending Act)". machine translation, not official **第五項** 前項の場合において、新法第六十五条の四の規定の適用を受けるときは、都市計画法の施行の日の前日までの間は、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 新法第六十五条の四第一項第一号 都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ 建築基準法第四十八条第一項の規定により同項の用途地域として指定され 新法第六十五条の四第一項第三号 都市計画法第五十六条第一項、古都における歴史的風土の保存に関する特別措置法 古都における歴史的風土の保存に関する特別措置法 新法第六十五条の四第一項第五号 都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業 住宅地造成事業に関する法律第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業 都市計画法第四条第九項に規定する 住宅地造成事業に関する法律第二条第五項に規定する 開発区域 施行地区 suppl-3441-15/art-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-5 In the case referred to in the preceding paragraph, where the provisions of Article 65-4 of the New Act are applied, until the day preceding the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively. Article 65-4, paragraph (1), item (i) of the New Act for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph Article 65-4, paragraph (1), item (iii) of the New Act Article 56, paragraph (1) of the City Planning Act, the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals Article 65-4, paragraph (1), item (v) of the New Act project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act prescribed in Article 4, paragraph (9) of the City Planning Act prescribed in Article 2, paragraph (5) of the Act on Residential Land Development Projects development area implementation district machine translation, not official **第六項** 都市計画法の施行後においては、旧法第三十八条の十三第四項中「住宅地造成事業に関する法律」とあるのを「都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律」と読み替えた場合に同項の特定住宅地造成事業に該当する事業は、新法第六十五条の四第一項第五号に規定する事業に該当するものとみなす。 suppl-3441-15/art-14/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-6 After the City Planning Act comes into effect, a project that falls under the specified residential land development project referred to in Article 38-13, paragraph (4) of the Former Act when the phrase "Act on Residential Land Development Projects" in that paragraph is read as "former Act on Residential Land Development Projects, for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)" is deemed to fall under the project prescribed in Article 65-4, paragraph (1), item (v) of the New Act. machine translation, not official **第七項** 法人が昭和四十五年三月三十一日以前に旧法第六十五条の四第一項各号に掲げる資産の同項に規定する譲渡（旧法第六十五条の六に規定する交換による譲渡を含む。）をする場合における当該資産の当該譲渡に係る法人税については、旧法第六十五条の四から第六十五条の六までの規定は、なおその効力を有する。 suppl-3441-15/art-14/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-7 With regard to corporation tax on the transfer of assets in the case where a corporation makes, on or before March 31, 1970, a transfer prescribed in Article 65-4, paragraph (1) of the Former Act (including a transfer by exchange prescribed in Article 65-6 of the Former Act) of assets listed in the items of that paragraph, the provisions of Articles 65-4 through 65-6 of the Former Act remain in force. machine translation, not official ### 第十五条（相続税及び贈与税に関する経過措置） — Transitional Measures Concerning Inheritance Tax and Gift Tax caption: machine translation, not official suppl-3441-15/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-15 **第一項** 新法第七十条の六の規定は、昭和四十四年一月一日以後に同条に規定する権利を取得した場合における相続税又は贈与税について適用する。 suppl-3441-15/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-15/par-1 The provisions of Article 70-6 of the New Act apply to inheritance tax or gift tax in the case where the rights prescribed in that Article have been acquired on or after January 1, 1969. machine translation, not official ### 第十六条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax caption: machine translation, not official suppl-3441-15/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-16 **第一項** 新法第七十二条から第七十四条まで、第七十八条の二及び第七十九条から第八十条の二までの規定は、施行日の翌日以後の登記に係る登録免許税について適用する。 suppl-3441-15/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-16/par-1 The provisions of Articles 72 through 74, Article 78-2 and Articles 79 through 80-2 of the New Act apply to registration and license tax on registrations made on or after the day following the Effective Date. machine translation, not official **第二項** 昭和四十四年三月三十一日以前に取得した住宅の用に供する家屋で旧法第七十三条の規定に該当するものの所有権の移転の登記及び当該家屋についての抵当権の設定の登記に係る登録免許税については、なお従前の例による。 suppl-3441-15/art-16/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-16/par-2 The provisions then in force continue to govern registration and license tax on registration of transfer of ownership of a house used as a dwelling that was acquired on or before March 31, 1969 and falls under the provisions of Article 73 of the Former Act, and on registration of the creation of a mortgage on that house. machine translation, not official ### 第十七条（間接税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Indirect Taxes caption: machine translation, not official suppl-3441-15/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17 **第一項** 施行日前に旧法第八十七条又は第八十八条の規定により課した、又は課すべきであつた酒税又は物品税については、なお従前の例による。 suppl-3441-15/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-1 The provisions then in force continue to govern liquor tax or commodity tax that was imposed, or should have been imposed, before the Effective Date pursuant to the provisions of Article 87 or Article 88 of the Former Act. machine translation, not official **第二項** この法律の施行の際、旧法第八十七条第一項に規定する外航船等に現存する酒類又は旧法第八十八条第一項の指定飲料若しくは第二種の指定物品で、旧法第八十七条第一項又は第八十八条第一項の規定の適用を受けて当該外航船等に積み込まれたもの（前項の規定の適用を受けるものを除く。）は、それぞれ新法第八十七条第一項又は第八十八条第一項の規定の適用を受けて新法第八十七条第一項に規定する外航船等に積み込まれた酒類又は新法第八十八条第一項の指定物品とみなして、新法を適用する。 suppl-3441-15/art-17/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-2 Liquor existing on an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the Former Act, or designated beverages or class 2 designated goods referred to in Article 88, paragraph (1) of the Former Act, at the time this Act comes into effect, that were loaded onto that ocean-going vessel, etc. with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the Former Act (excluding those to which the provisions of the preceding paragraph apply), are deemed to be, respectively, liquor loaded onto an ocean-going vessel, etc. prescribed in Article 87, paragraph (1) of the New Act, or designated goods referred to in Article 88, paragraph (1) of the New Act, with the application of the provisions of Article 87, paragraph (1) or Article 88, paragraph (1) of the New Act, and the New Act applies to them. machine translation, not official **第三項** 新法第九十条の規定は、昭和四十四年四月一日から適用する。 suppl-3441-15/art-17/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-3 The provisions of Article 90 of the New Act apply from April 1, 1969. machine translation, not official **第四項** 新法第九十条の三の規定は、昭和四十四年四月一日以後施行日の前日までに砂糖類の製造場から移出された同条第一項に規定する第一種甲類の砂糖についても適用する。 suppl-3441-15/art-17/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-4 The provisions of Article 90-3 of the New Act also apply to class 1 A sugar prescribed in paragraph (1) of that Article that was shipped from a sugar manufacturing site during the period from April 1, 1969 to the day preceding the Effective Date. machine translation, not official **第五項** 施行日前に課した、又は課すべきであつた砂糖消費税については、前項の規定の適用を受ける砂糖に係る砂糖消費税を除き、なお従前の例による。 suppl-3441-15/art-17/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-5 The provisions then in force continue to govern sugar excise tax that was imposed, or should have been imposed, before the Effective Date, except for sugar excise tax on sugar to which the provisions of the preceding paragraph apply. machine translation, not official --- ## Cites - suppl-3441-15/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3441-15/art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-1 - suppl-3441-15/art-5/par-1: 計算した金額と租税特別措置法の一部を改正する法律（昭和四十四年法律第十五号）附則第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3441-15/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-1 - suppl-3441-15/art-5/par-1: 附則第十二条第三項 → 租税特別措置法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3441-15/art-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 - suppl-3441-15/art-7/par-1: 次条 → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-3441-15/art-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8 - suppl-3441-15/art-7/par-4: 都市計画法施行法（昭和四十三年法律第百一号）第七条第一項 → e-Gov law 343AC0000000101, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3441-15/art-8/par-1/item-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165 - suppl-3441-15/art-8/par-1/item-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22 - suppl-3441-15/art-8/par-1/item-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89 - suppl-3441-15/art-8/par-1/item-1: 第九十一条 → 所得税法 第九十一条 (Article 91), art-91 — https://japanlaw.org/ja/income-tax-act/art-91 · https://japanlaw.org/l/340AC0000000033/art-91 - suppl-3441-15/art-8/par-1/item-2: 所得税法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-33/par-3/item-1 - suppl-3441-15/art-8/par-2: 前項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2 - suppl-3441-15/art-8/par-3: この項 → 租税特別措置法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3441-15/art-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3 - suppl-3441-15/art-8/par-3/item-1: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22 - suppl-3441-15/art-8/par-3/item-1: 所得税法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-33/par-3/item-1 - suppl-3441-15/art-8/par-3/item-1: 第一項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2 - suppl-3441-15/art-8/par-3/item-2: この号 → 租税特別措置法 附則第八条第三項第二号 (Supplementary Provisions, Article 8, paragraph (3), item (ii)), suppl-3441-15/art-8/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2 - suppl-3441-15/art-8/par-3/item-2: 第一項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2 - suppl-3441-15/art-8/par-4: 建築基準法第四十八条第一項 → e-Gov law 325AC0000000201, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection - suppl-3441-15/art-8/par-4: 都市計画法第八条第一項第一号 → e-Gov law 343AC0000000100, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection - suppl-3441-15/art-8/par-4: 都市計画法第二十九条 → e-Gov law 343AC0000000100, 第二十九条 (Article 29), art-29 — not held in this collection - suppl-3441-15/art-8/par-4: 都市計画法施行法（昭和四十三年法律第百一号）第七条第一項 → e-Gov law 343AC0000000101, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3441-15/art-8/par-4: 都市計画法第四条第九項 → e-Gov law 343AC0000000100, 第四条第九項 (Article 4, paragraph (9)), art-4/par-9 — not held in this collection - suppl-3441-15/art-8/par-4: 第一項第一号 → 租税特別措置法 附則第八条第一項第一号 (Supplementary Provisions, Article 8, paragraph (1), item (i)), suppl-3441-15/art-8/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-1 - suppl-3441-15/art-8/par-5: 都市計画法第八条第一項第一号 → e-Gov law 343AC0000000100, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection - suppl-3441-15/art-8/par-5: 建築基準法第四十八条第一項 → e-Gov law 325AC0000000201, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection - suppl-3441-15/art-8/par-5: 都市計画法第五十六条第一項 → e-Gov law 343AC0000000100, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - suppl-3441-15/art-8/par-5: 都市計画法第二十九条 → e-Gov law 343AC0000000100, 第二十九条 (Article 29), art-29 — not held in this collection - suppl-3441-15/art-8/par-5: 都市計画法第四条第九項 → e-Gov law 343AC0000000100, 第四条第九項 (Article 4, paragraph (9)), art-4/par-9 — not held in this collection - suppl-3441-15/art-8/par-5: 第一項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2 - suppl-3441-15/art-11/par-3: 前項 → 租税特別措置法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3441-15/art-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-2 - suppl-3441-15/art-11/par-5: 前項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3441-15/art-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-4 - suppl-3441-15/art-12/par-3: この項 → 租税特別措置法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-3441-15/art-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 - suppl-3441-15/art-12/par-3: 前項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-3441-15/art-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-2 - suppl-3441-15/art-14/par-1: 第三項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3441-15/art-14/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-3 - suppl-3441-15/art-14/par-1: 次項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3441-15/art-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-2 - suppl-3441-15/art-14/par-3: 土地区画整理法第九十四条 → e-Gov law 329AC0000000119, 第九十四条 (Article 94), art-94 — not held in this collection - suppl-3441-15/art-14/par-3: 土地改良法第五十四条の二第四項 → e-Gov law 324AC0000000195, 第五十四条の二第四項 (Article 54-2, paragraph (4)), art-54-2/par-4 — not held in this collection - suppl-3441-15/art-14/par-3: 同法第八十九条の二第九項 → e-Gov law 324AC0000000195, 第八十九条の二第九項 (Article 89-2, paragraph (9)), art-89-2/par-9 — not held in this collection - suppl-3441-15/art-14/par-3: 第九十六条 → e-Gov law 324AC0000000195, 第九十六条 (Article 96), art-96 — not held in this collection - suppl-3441-15/art-14/par-3: 第九十六条の四 → e-Gov law 324AC0000000195, 第九十六条の四 (Article 96-4), art-96-4 — not held in this collection - suppl-3441-15/art-14/par-3: 同法第五十三条の二第一項 → e-Gov law 324AC0000000195, 第五十三条の二第一項 (Article 53-2, paragraph (1)), art-53-2/par-1 — not held in this collection - suppl-3441-15/art-14/par-3: 同法第八十九条の二第三項 → e-Gov law 324AC0000000195, 第八十九条の二第三項 (Article 89-2, paragraph (3)), art-89-2/par-3 — not held in this collection - suppl-3441-15/art-14/par-3: 前項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3441-15/art-14/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-2 - suppl-3441-15/art-14/par-4: 改正法附則第十四条第七項 → 租税特別措置法 附則第十四条第七項 (Supplementary Provisions, Article 14, paragraph (7)), suppl-3441-15/art-14/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-7 - suppl-3441-15/art-14/par-5: 都市計画法第八条第一項第一号 → e-Gov law 343AC0000000100, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection - suppl-3441-15/art-14/par-5: 建築基準法第四十八条第一項 → e-Gov law 325AC0000000201, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection - suppl-3441-15/art-14/par-5: 都市計画法第五十六条第一項 → e-Gov law 343AC0000000100, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection - suppl-3441-15/art-14/par-5: 都市計画法第二十九条 → e-Gov law 343AC0000000100, 第二十九条 (Article 29), art-29 — not held in this collection - suppl-3441-15/art-14/par-5: 都市計画法第四条第九項 → e-Gov law 343AC0000000100, 第四条第九項 (Article 4, paragraph (9)), art-4/par-9 — not held in this collection - suppl-3441-15/art-14/par-5: 前項 → 租税特別措置法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-3441-15/art-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-4 - suppl-3441-15/art-14/par-6: 都市計画法施行法（昭和四十三年法律第百一号）第七条第一項 → e-Gov law 343AC0000000101, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-3441-15/art-17/par-2: 前項 → 租税特別措置法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-3441-15/art-17/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-1 - suppl-3441-15/art-17/par-5: 前項 → 租税特別措置法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-3441-15/art-17/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-4 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第二項（個人の減価償却等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-4/par-2 - 租税特別措置法 附則第五条第一項（個人の準備金等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-5/par-1 - 租税特別措置法 附則第七条第一項（個人の譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-1 - 租税特別措置法 附則第八条第二項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-2 - 租税特別措置法 附則第八条第三項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3 - 租税特別措置法 附則第八条第三項第一号（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-1 - 租税特別措置法 附則第八条第三項第二号（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2 - 租税特別措置法 附則第八条第四項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-4 - 租税特別措置法 附則第八条第五項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-5 - 租税特別措置法 附則第十一条第三項（法人の減価償却等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-3 - 租税特別措置法 附則第十一条第五項（法人の減価償却等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-11/par-5 - 租税特別措置法 附則第十二条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-12/par-3 - 租税特別措置法 附則第十四条第一項（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-3441-15/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-1 - 租税特別措置法 附則第十四条第三項（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-3441-15/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-3 - 租税特別措置法 附則第十四条第四項（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-3441-15/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-4 - 租税特別措置法 附則第十四条第五項（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-3441-15/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14/par-5 - 租税特別措置法 附則第十七条第二項（間接税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/par-2 - 租税特別措置法 附則第十七条第五項（間接税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-17/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-20261007T211206-273, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-274, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-275, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, 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