# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18)
- 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: 第十八条 (Supplementary Provisions, Article 18)（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — address `suppl-4061-22/art-18`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18
- 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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### 第十八条（法人の資産の譲渡等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, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4061-22/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18
**第一項** 新法第六十二条の三の規定は、法人が平成六年一月一日以後にする同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が同日前にした旧法第六十二条の三第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。
suppl-4061-22/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-1
The provisions of Article 62-3 of the New Act apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article made by a corporation on or after January 1, 1994, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 62-3, paragraph (1) of the Former Act made by a corporation before that date.
machine translation, not official
**第二項** 法人が平成六年一月一日から同年三月三十一日までの間にした新法第六十二条の三第四項第七号に掲げる土地等の譲渡又は同項第十号に掲げる土地等の譲渡（同号イの一団の宅地の面積が千平方メートル未満の宅地の造成に係るものに限る。）に係る同条第五項に規定する確定優良住宅地等予定地のための譲渡で同日以前に終了した事業年度に係るものについては、同条第十項に規定する書類の添付がない同項に規定する法人税申告書の提出があった場合においても、施行日以後二月を経過する日までに納税地の所轄税務署長に当該書類を提出したときは、同項の規定にかかわらず、同条第五項の規定を適用することができる。
suppl-4061-22/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-2
With regard to a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 62-3, paragraph (5) of the New Act pertaining to a transfer of land, etc. listed in paragraph (4), item (vii) of that Article or a transfer of land, etc. listed in item (x) of that paragraph (limited to one pertaining to the development of residential land where the area of the single block of residential land referred to in (a) of that item is less than 1,000 square meters) that a corporation made during the period from January 1, 1994 to March 31, 1994 and that pertains to a business year that ended on or before that date, even in the case where a corporation tax return prescribed in paragraph (10) of that Article has been filed without the documents prescribed in that paragraph attached, if the corporation submits those documents to the district director with jurisdiction over its place for tax payment by the day on which two months have elapsed from the Effective Date, the provisions of paragraph (5) of that Article may be applied, notwithstanding the provisions of paragraph (10) of that Article.
machine translation, not official
**第三項** 新法第六十五条の三第一項第五号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4061-22/art-18/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-3
The provisions of Article 65-3, paragraph (1), item (v) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date.
machine translation, not official
**第四項** 新法第六十五条の四第一項第十号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4061-22/art-18/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4061-22/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-18/par-4
The provisions of Article 65-4, paragraph (1), item (x) of the New Act apply to corporation tax on a transfer of land, etc. prescribed in that paragraph made by a corporation on or after the Effective Date.
machine translation, not official
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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-20261007T211206-368, 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