# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（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） — address `suppl-3441-15/art-14` - 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/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-14 - 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 --- ## Cites - 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-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-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-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-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: 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-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-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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261007T211206-275, 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 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07