# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（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-4141-15/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26 - 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. --- ### 第二十六条（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-4141-15/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26 **第一項** 新租税特別措置法第六十五条第一項第六号及び第八項の規定は、法人がマンションの建替えの円滑化等に関する法律の施行の日以後に同条第一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-4141-15/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-1 The provisions of Article 65, paragraph (1), item (vi) and paragraph (8) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires through a replotting disposition, etc. prescribed in paragraph (1) of that Article on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums. machine translation, not official **第二項** 新租税特別措置法第六十五条の二第三項第一号の規定は、法人が土地収用法の一部を改正する法律（平成十三年法律第百三号。次項において「土地収用法改正法」という。）の施行の日以後に行う同条第一項に規定する収用換地等による資産の譲渡に係る法人税について適用する。 suppl-4141-15/art-26/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-2 The provisions of Article 65-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax on the transfer of assets through expropriation or replotting, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after the date of enforcement of the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001; referred to as the "Expropriation of Land Act Amendment Act" in the following paragraph). machine translation, not official **第三項** 新租税特別措置法第六十五条の四第一項第十三号の規定は、法人が土地収用法改正法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-4141-15/art-26/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-3 The provisions of Article 65-4, paragraph (1), item (xiii) 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 carries out on or after the date of enforcement of the Expropriation of Land Act Amendment Act. machine translation, not official **第四項** 新租税特別措置法第六十五条の四第一項第二十三号の規定は、法人がマンションの建替えの円滑化等に関する法律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-4141-15/art-26/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-4 The provisions of Article 65-4, paragraph (1), item (xxiii) 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 carries out on or after the date of enforcement of the Act on Facilitation, etc. of Reconstruction of Condominiums. machine translation, not official --- ## Cites - suppl-4141-15/art-26/par-2: 次項 → 租税特別措置法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4141-15/art-26/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-26/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/par-3 ## Cited by 3 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六号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-6/sub-1 - 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-7 - 租税特別措置法 附則第二十六条第二項（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-4141-15/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-26/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-20261007T211206-419, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-420, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07