# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（特定の交換分合により土地等を取得した場合の課税の特例に関する経過措置） — address `suppl-3601-7/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-19 - 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. --- ### 第十九条（特定の交換分合により土地等を取得した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 Acquisition of Land, etc. through Specified Exchange and Consolidation caption: machine translation, not official suppl-3601-7/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-19 **第一項** 新法第六十五条の十の規定は、法人が昭和六十年一月一日以後に行う同条第一項各号に規定する交換分合により取得する同項に規定する交換取得資産について適用し、法人が同日前に行つた旧法第六十五条の十第一項に規定する交換分合により取得した同項に規定する交換取得資産については、なお従前の例による。 suppl-3601-7/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-19/par-1 The provisions of Article 65-10 of the New Act apply to assets acquired through exchange prescribed in paragraph (1) of that Article that a corporation acquires through exchange and consolidation prescribed in the items of that paragraph carried out on or after January 1, 1985, and with regard to assets acquired through exchange prescribed in Article 65-10, paragraph (1) of the Former Act that a corporation acquired through exchange and consolidation prescribed in that paragraph carried out before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-329, 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