# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（特定の資産の買換えの場合等の課税の特例に関する経過措置） — address `suppl-4111-132/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5 - 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. --- ### 第五条（特定の資産の買換えの場合等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 Replacement of Specified Assets, etc. caption: machine translation, not official suppl-4111-132/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5 **第一項** 旧法第六十五条の七第一項の表の第二十号の上欄に規定する法人が施行日前に行った同欄に掲げ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-4111-132/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-1 With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation prescribed in that column made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第六十五条の七第一項の表の第二十号の上欄に規定する法人が施行日から同欄の認定を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡に係る法人税については、同条から旧法第六十五条の九まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この号において「旧事業革新法」という。）」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」と、「同法」とあるのは「旧事業革新法」と、旧法第六十五条の七第五項及び第六項中「大蔵省令」とあるのは「財務省令」と、同条第七項中「第四十二条の九及び第四十二条の十の規定並びに第四十二条の五から第四十二条の八まで、第四十二条の十二から第四十五条の三まで及び第四十六条の三から第五十条まで並びにこれらの規定に係る第五十二条の三第一項の規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第五十三条第一項各号に掲げる規定（同法第四十六条及び第四十六条の二第一項並びにこれらの規定に係る同法第五十二条の三の規定を除く。）」と、旧法第六十五条の八第七項中「大蔵省令」とあるのは「財務省令」とする。 suppl-4111-132/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-2 With regard to corporation tax pertaining to transfers of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation prescribed in that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which it received the certification referred to in that column, the provisions of that Article through Article 65-9 of the Former Act (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that column is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this item) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect", the phrase "that Act" with "the Former Business Innovation Act", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-7, paragraphs (5) and (6) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name), the phrase "the provisions of Articles 42-9 and 42-10, and Articles 42-5 through 42-8, Articles 42-12 through 45-3 and Articles 46-3 through 50 and the provisions of Article 52-3, paragraph (1) pertaining to those provisions" in paragraph (7) of that Article with "the provisions listed in the items of Article 53, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding Article 46 and Article 46-2, paragraph (1) of that Act and the provisions of Article 52-3 of that Act pertaining to those provisions)", and the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 65-8, paragraph (7) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name). machine translation, not official **第三項** 前項の規定の適用がある場合における新法第六十二条の三、第六十五条の三から第六十五条の五まで及び第六十五条の十の規定の適用については、新法第六十二条の三第九項中「又は第六十四条」とあるのは「、第六十四条」と、「第六十六条の規定」とあるのは「第六十六条の規定又は租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第五条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（以下「平成十一年旧法」という。）第六十五条の七から第六十五条の九までの規定」と、「又は第六十五条の十四第四項の規定」とあるのは「若しくは第六十五条の十四第四項の規定又は平成十一年旧法第六十五条の七第四項（平成十一年旧法第六十五条の八第六項において準用する場合を含む。）若しくは第六十五条の八第三項若しくは第四項の規定」と、新法第六十五条の三第一項、第六十五条の四第一項及び第六十五条の五第一項中「第六十五条の九まで」とあるのは「第六十五条の九まで若しくは平成十一年旧法第六十五条の七から第六十五条の九まで」と、新法第六十五条の十第一項各号中「又は前三条」とあるのは「若しくは前三条又は平成十一年旧法第六十五条の七から第六十五条の九まで」とする。 suppl-4111-132/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-3 With regard to the application of the provisions of Article 62-3, Articles 65-3 through 65-5 and Article 65-10 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 64" in Article 62-3, paragraph (9) of the New Act is deemed to be replaced with ", Article 64", the phrase "the provisions of Article 66" with "the provisions of Article 66 or the provisions of Articles 65-7 through 65-9 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. 132 of 1999) (hereinafter referred to as the "1999 Former Act"), which remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of that Act", the phrase "or the provisions of Article 65-14, paragraph (4)" with "or the provisions of Article 65-14, paragraph (4), or the provisions of Article 65-7, paragraph (4) of the 1999 Former Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (6) of the 1999 Former Act) or Article 65-8, paragraph (3) or (4) of the 1999 Former Act", the phrase "through Article 65-9" in Article 65-3, paragraph (1), Article 65-4, paragraph (1) and Article 65-5, paragraph (1) of the New Act with "through Article 65-9 or Articles 65-7 through 65-9 of the 1999 Former Act", and the phrase "or the preceding three Articles" in each item of Article 65-10, paragraph (1) of the New Act with "or the preceding three Articles, or Articles 65-7 through 65-9 of the 1999 Former Act". machine translation, not official --- ## Cites - suppl-4111-132/art-5/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4111-132/art-5/par-3: 前項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4111-132/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七条第三項（中小企業者等の機械の特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-84/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-7/par-3 - 租税特別措置法 附則第五条第三項（特定の資産の買換えの場合等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-3 - 租税特別措置法 附則第十八条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-10 --- ## 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-20261007T211206-401, 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