# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13)
- 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: 第十三条 (Supplementary Provisions, Article 13)（法人の資産の譲渡等の場合の経過措置） — address `suppl-3561-13/art-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13
- 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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### 第十三条（法人の資産の譲渡等の場合の経過措置） — Transitional Measures in the Case of Transfer, etc. of Assets by Corporations
caption: machine translation, not official
suppl-3561-13/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13
**第一項** 新法第六十三条第六項第二号の規定は、法人が施行日以後に終了する事業年度において新法第四十二条の三又は第四十二条の四の規定の適用を受ける場合の法人税の額の計算について適用する。
suppl-3561-13/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-1
The provisions of Article 63, paragraph (6), item (ii) of the New Act apply to the calculation of the amount of corporation tax in the case where a corporation receives the application of the provisions of Article 42-3 or Article 42-4 of the New Act in a business year ending on or after the Effective Date.
machine translation, not official
**第二項** 附則第十条第一項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第六項第二号中「とする。」とあるのは「とし、昭和五十六年改正法附則第十条第一項の規定によりなおその効力を有するものとされる昭和五十六年改正法による改正前の租税特別措置法第四十二条の四の規定の適用については、同条第一項中「及び前条」とあるのは「、前条及び第六十三条」とする。」とする。
suppl-3561-13/art-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-2
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of Article 10, paragraph (1) of the Supplementary Provisions apply, paragraph (6), item (ii) of that Article is deemed to continue as follows: ", and, with regard to the application of the provisions of Article 42-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1981 Amendment Act, which remains in force pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of the 1981 Amendment Act, the phrase 'and the preceding Article' in paragraph (1) of that Article is deemed to be replaced with ', the preceding Article and Article 63'."
machine translation, not official
**第三項** 新法第六十五条の五及び第六十五条の七の規定は、法人が昭和五十六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六十五条の五及び第六十五条の七の規定に該当する資産の譲渡に係る法人税については、なお従前の例による。
suppl-3561-13/art-13/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-3
The provisions of Articles 65-5 and 65-7 of the New Act apply to corporation tax on the transfer of assets falling under those provisions that a corporation makes on or after January 1, 1981, and the provisions then in force continue to govern corporation tax on the transfer of assets falling under the provisions of Articles 65-5 and 65-7 of the Former Act that a corporation made before that date.
machine translation, not official
**第四項** 新法第六十五条の十の規定は、法人が農住組合法の施行の日以後に行う同条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。
suppl-3561-13/art-13/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-13/par-4
The provisions of Article 65-10 of the New Act apply to corporation tax on the transfer of assets falling under the provisions of that Article that a corporation makes on or after the date on which the Farming and Residence Association Act comes into effect.
machine translation, not official
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## Cites
- suppl-3561-13/art-13/par-2: 附則第十条第一項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3561-13/art-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3561-13/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3561-13/art-10/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-315, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-004, 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