# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（資産の譲渡の場合の課税の特例に関する経過措置） — address `suppl-4141-79/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24 - 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. --- ### 第二十四条（資産の譲渡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 of Assets caption: machine translation, not official suppl-4141-79/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24 **第一項** 新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項及び第六十五条の十四第十一項の規定は、法人の施行日の翌日から起算して六月を経過する日以後に終了する事業年度終了の時に有するこれらの規定に規定する特別勘定の金額について適用する。 suppl-4141-79/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-1 The provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) and Article 65-14, paragraph (11) apply to the amount of special accounts prescribed in those provisions that a corporation holds at the end of the business year ending on or after the day on which six months have elapsed counting from the day following the Effective Date. machine translation, not official **第二項** 法人が附則第三条第一項の規定の適用を受けた場合において最初連結親法人事業年度（各連結事業年度の連結所得に対する法人税を課される最初の新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下この項において同じ。）終了の日を含む事業年度の前事業年度（当該事業年度開始の日が当該最初連結親法人事業年度開始の日前である場合には、当該事業年度）終了の時に時価評価資産等（新法人税法第四条の三第九項第一号に規定する時価評価資産等をいう。以下この項において同じ。）を有するとき又は最初連結親法人事業年度に当該法人との間に当該法人による新法人税法第四条の二に規定する完全支配関係を有することとなった法人が当該完全支配関係を有することとなった日を含む事業年度終了の時に時価評価資産等を有する場合には、新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項若しくは第六十五条の十四第十一項に規定する連結開始直前事業年度又はこれらの規定に規定する連結加入直前事業年度（次項において「連結開始直前事業年度等」という。）は最初連結親法人事業年度終了の日を含む事業年度として、これらの規定を適用する。 suppl-4141-79/art-24/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-2 In the case where a corporation has received the application of the provisions of Article 3, paragraph (1) of the Supplementary Provisions, if the corporation holds an asset subject to fair valuation, etc. (meaning an asset subject to fair valuation, etc. prescribed in Article 4-3, paragraph (9), item (i) of the New Corporation Tax Act; the same applies hereinafter in this paragraph) at the end of the business year preceding the business year that includes the end of the first consolidated parent corporation business year (meaning the first consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act for which corporation tax on consolidated income for each consolidated business year is imposed; the same applies hereinafter in this paragraph) (or, if the date of commencement of that business year is before the date of commencement of that first consolidated parent corporation business year, at the end of that business year), or if a corporation that has come to have, in the first consolidated parent corporation business year, a wholly controlling relationship prescribed in Article 4-2 of the New Corporation Tax Act by that corporation with that corporation holds an asset subject to fair valuation, etc. at the end of the business year that includes the day on which it came to have that wholly controlling relationship, those provisions apply by deeming the business year immediately before the start of consolidation prescribed in Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11), or the business year immediately before joining consolidation prescribed in those provisions (referred to as the "business year immediately before the start of consolidation, etc." in the following paragraph), to be the business year that includes the end of the first consolidated parent corporation business year. machine translation, not official **第三項** 法人の平成十八年十二月三十一日前に終了する連結開始直前事業年度等においては、新法人税法第六十一条の十一第一項各号又は第六十一条の十二第一項各号に規定する五年前の日は平成十四年一月一日として、新租税特別措置法第六十四条の二第十項（新租税特別措置法第六十五条第三項において準用する場合を含む。）、第六十五条の八第十項、第六十五条の十二第十一項又は第六十五条の十四第十一項の規定を適用する。 suppl-4141-79/art-24/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-3 For the business year immediately before the start of consolidation, etc. of a corporation that ends before December 31, 2006, the provisions of Article 64-2, paragraph (10) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the New Act on Special Measures Concerning Taxation), Article 65-8, paragraph (10), Article 65-12, paragraph (11) or Article 65-14, paragraph (11) apply by deeming the day five years before prescribed in each item of Article 61-11, paragraph (1) or each item of Article 61-12, paragraph (1) of the New Corporation Tax Act to be January 1, 2002. machine translation, not official --- ## Cites - suppl-4141-79/art-24/par-2: この項 → 租税特別措置法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4141-79/art-24/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-2 - suppl-4141-79/art-24/par-2: 次項 → 租税特別措置法 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4141-79/art-24/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十四条第二項（資産の譲渡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-4141-79/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-24/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-20261007T211206-423, 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