# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（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-4111-9/art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29 - 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. --- ### 第二十九条（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 of Corporations caption: machine translation, not official suppl-4111-9/art-29 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29 **第一項** 新租税特別措置法第六十五条の四第一項第三号の規定は、法人が平成十一年一月一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し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4111-9/art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-1 The provisions of Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1999, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date. machine translation, not official **第二項** 新租税特別措置法第六十五条の四第一項第十八号の規定は、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-4111-9/art-29/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-2 The provisions of Article 65-4, paragraph (1), item (xviii) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date. machine translation, not official **第三項** 旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄のイ又は同表の第二十一号の上欄のイ若しくはハに掲げる法人が施行日前に行った同表の第二十号の上欄又は同表の第二十一号の上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-4111-9/art-29/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-3 The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation or in the left-hand column of item (xxi) of that table that was made before the Effective Date by a corporation listed in (a) of the left-hand column of item (xx) of that table, or in (a) or (c) of the left-hand column of item (xxi) of that table. machine translation, not official **第四項** 旧租税特別措置法第六十五条の七第一項の表の第二十号の上欄のイに掲げる法人が施行日から同欄のイの承認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、同条から第六十五条の九まで（同欄のイに係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄のイ中「平成十一年三月三十一日まで」とあるのは「中小企業経営革新支援法（平成十一年法律第十八号）の施行の日の前日まで」と、旧租税特別措置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「第四十二条の四第二項から第四項まで、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二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、旧租税特別措置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-4111-9/art-29/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4 With regard to corporation tax on a transfer of assets listed in the left-hand column of item (xx) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation listed in (a) of that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the corporation obtained the approval referred to in (a) of that column, the provisions of that Article through Article 65-9 (limited to the part concerning (a) of that column) remain in force. In this case, the phrase "until March 31, 1999" in (a) of that column is deemed to be replaced with "until the day before the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises (Act No. 18 of 1999) comes into effect"; 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 on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name); the phrase "the provisions of Article 42-4, paragraphs (2) through (4), Article 42-9 and Article 42-10, and the provisions of Articles 42-5 through 42-8, Articles 42-12 through 45-2 and Articles 46-3 through 50, and the provisions of Article 52-3, paragraph (1) relating to those provisions" in paragraph (7) of that Article is deemed to be replaced 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 the provisions of Article 46 and Article 46-2, paragraph (1) of that Act and the provisions of Article 52-3 of that Act relating 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 on Special Measures Concerning Taxation is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name). machine translation, not official **第五項** 中小企業経営革新支援法の施行の日以後における前項の規定の適用については、同項中「前日まで」と」とあるのは、「前日まで」と、「特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法」とあるのは「同法附則第二条の規定による廃止前の特定中小企業者の新分野進出等による経済の構造的変化への適応の円滑化に関する臨時措置法（平成五年法律第九十三号）」と」とする。 suppl-4111-9/art-29/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-5 With regard to the application of the provisions of the preceding paragraph on or after the date on which the Act on Support for Business Innovation of Small and Medium Sized Enterprises comes into effect, the phrase 'comes into effect";' in that paragraph is deemed to be replaced with 'comes into effect"; the phrase "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises" is deemed to be replaced with "Act on Temporary Measures for Facilitating Adaptation to Structural Changes in the Economy through Entry into New Fields, etc. by Specified Small and Medium Sized Enterprises (Act No. 93 of 1993) prior to its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act";'. machine translation, not official **第六項** 第四項の規定の適用がある場合における新租税特別措置法第六十二条の三、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、新租税特別措置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及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第二十九条第四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第一条の規定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、新租税特別措置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、新租税特別措置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-4111-9/art-29/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-6 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 on Special Measures Concerning Taxation in the case where the provisions of paragraph (4) apply, the phrase "or Article 64" in Article 62-3, paragraph (9) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with ", Article 64", the phrase "the provisions of Article 66" is deemed to be replaced 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 provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remain in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of that Act (hereinafter referred to as 'the 1999 Former Act')", and the phrase "or the provisions of Article 65-14, paragraph (4)" is deemed to be replaced 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 on Special Measures Concerning Taxation is deemed to be replaced 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 the items of Article 65-10, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or the preceding three Articles, or Articles 65-7 through 65-9 of the 1999 Former Act". machine translation, not official **第七項** 新租税特別措置法第六十五条の七第一項の表の第二十三号の規定は、法人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第二十三号の上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-4111-9/art-29/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-7 The provisions of item (xxiii) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets listed in the left-hand column of that item that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xxiii) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第六十五条の十一第一項の規定は、法人が平成十一年一月一日以後に行う同項に規定する土地等の交換又は譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の十一第一項に規定する土地等の交換又は譲渡に係る法人税については、なお従前の例による。 suppl-4111-9/art-29/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-8 The provisions of Article 65-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax on an exchange or transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 1999, and the provisions then in force continue to govern corporation tax on an exchange or transfer of land, etc. prescribed in Article 65-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date. machine translation, not official --- ## Cites - suppl-4111-9/art-29/par-4: 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-4111-9/art-29/par-5: 前項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4111-9/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4 - suppl-4111-9/art-29/par-6: 第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4111-9/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4 ## Cited by 7 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 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-4 - 租税特別措置法 附則第二十九条第五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-5 - 租税特別措置法 附則第二十九条第六項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-6 - 租税特別措置法 附則第四条第二項（法人の事業革新設備等の特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-4/par-2 - 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 - 租税特別措置法 附則第四十四条第二項（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44/par-2 --- ## 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-20261007T211206-397, 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