# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（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-4131-7/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22 - 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. --- ### 第二十二条（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-4131-7/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22 **第一項** 新租税特別措置法第六十四条から第六十五条の四まで及び第六十五条の七から第六十六条までの規定は、次項から第八項までに定めるもののほか、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。 suppl-4131-7/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-1 Beyond what is provided for in the following paragraph through paragraph (8), the provisions of Articles 64 through 65-4 and Articles 65-7 through 66 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date. machine translation, not official **第二項** 新租税特別措置法第六十四条第二項第二号の規定は、施行日以後にされる同号の処分に伴い法人が取得する補償金について適用する。 suppl-4131-7/art-22/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-2 The provisions of Article 64, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that a corporation acquires in connection with a disposition referred to in that item that is made on or after the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十五条第一項の規定は、法人が平成十三年一月一日以後に同項に規定する換地処分等により取得する資産について適用する。 suppl-4131-7/art-22/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-3 The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires on or after January 1, 2001 through a replotting disposition, etc. prescribed in that paragraph. machine translation, not official **第四項** 新租税特別措置法第六十五条の三第一項第四号の規定は、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-4131-7/art-22/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-4 The provisions of Article 65-3, paragraph (1), item (iv) 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 **第五項** 新租税特別措置法第六十五条の四第一項第二十一号の規定は、法人が平成十三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する。 suppl-4131-7/art-22/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-5 The provisions of Article 65-4, paragraph (1), item (xxi) 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, 2001. machine translation, not official **第六項** 新租税特別措置法第六十五条の五第一項第四号の規定は、法人が林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の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-4131-7/art-22/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-6 The provisions of Article 65-5, paragraph (1), item (iv) 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 date on which the Act Partially Amending the Act on Temporary Measures concerning Financing for the Promotion of the Strengthening, etc. of the Forestry Management Base (Act No. 108 of 2001) comes into effect. machine translation, not official **第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第四号及び第九号に係る部分に限る。）の規定は、法人が施行日以後に行うこれらの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四号及び第九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-4131-7/art-22/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-7 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (iv) and (ix) 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 those items 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 items (iv) and (ix) 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** 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十一号及び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-4131-7/art-22/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-8 The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (xi) and (xxi) 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 --- ## Cites - suppl-4131-7/art-22/par-1: 第八項 → 租税特別措置法 附則第二十二条第八項 (Supplementary Provisions, Article 22, paragraph (8)), suppl-4131-7/art-22/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-8 - suppl-4131-7/art-22/par-1: 次項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4131-7/art-22/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1 - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-2 - 租税特別措置法 附則第二十二条第一項（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-4131-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-1 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1 --- ## 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-20261007T211206-411, 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