# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15)
- 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: 第十五条 (Supplementary Provisions, Article 15)（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-3501-16/art-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-3501-16/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-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.
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### 第十五条（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 of Corporations
caption: machine translation, not official
suppl-3501-16/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15
**第一項** 新法第六十四条及び第六十五条から第六十五条の六までの規定は、法人が昭和五十年一月一日以後に行う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を含む。）に係る法人税について適用し、法人が同日前に行つた旧法第六十四条及び第六十五条から第六十五条の六までの規定に該当する資産の譲渡（旧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を含む。）に係る法人税については、なお従前の例による。
suppl-3501-16/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-1
The provisions of Article 64 and Articles 65 through 65-6 of the New Act apply to corporation tax on transfers of assets falling under those provisions (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the New Act) that a corporation carries out on or after January 1, 1975, and with regard to corporation tax on transfers of assets falling under the provisions of Article 64 and Articles 65 through 65-6 of the Former Act (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 64, paragraph (2) of the Former Act) that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 附則第一条第二号に掲げる日の前日までにおける新法第六十五条第一項第五号の規定の適用については、同号中「第一種市街地再開発事業」とあるのは、「市街地再開発事業」とする。
suppl-3501-16/art-15/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-2
With regard to the application of the provisions of Article 65, paragraph (1), item (v) of the New Act up to the day before the date listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "type 1 urban redevelopment project" in that item is deemed to be replaced with "urban redevelopment project".
machine translation, not official
**第三項** 新法第六十五条の九の規定は、法人が施行日以後に同条の規定に該当する交換をする場合における法人税について適用し、法人が施行日前に旧法第六十五条の九の規定に該当する交換をした場合における法人税については、なお従前の例による。
suppl-3501-16/art-15/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-15/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-15/par-3
The provisions of Article 65-9 of the New Act apply to corporation tax in the case where a corporation carries out an exchange falling under the provisions of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation carried out an exchange falling under the provisions of Article 65-9 of the Former Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-3501-16/art-15/par-2: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3501-16/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-1/par-1/item-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-293, 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