# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（連結法人の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-30` - 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-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30 - 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. --- ### 第三十条（連結法人の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 by Consolidated Corporations caption: machine translation, not official suppl-4141-79/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30 **第一項** 施行日から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の前日までの間における新租税特別措置法第六十八条の七十二、第六十八条の七十三、第六十八条の七十五、第六十八条の七十六、第六十八条の七十八及び第六十八条の八十の規定の適用については、新租税特別措置法第六十八条の七十二第七項中「第六十五条第七項」とあるのは「第六十五条第五項」と、同条第十項中「第六十五条第一項、第三項又は第五項」とあるのは「第六十五条第一項、第三項又は第六項」と、同条第十一項中「第六十五条第一項第六号に規定する権利変換の時において当該権利変換により譲渡した資産（同号に規定する敷地利用権に係る部分に限る。）の価額と同号に規定する施行再建マンションに係る敷地利用権の価額との差額がある場合における当該譲渡した資産の第一項に規定する譲渡直前の帳簿価額の計算、同項」とあるのは「第一項」と、「、第七項及び第八項」とあるのは「及び第七項」と、新租税特別措置法第六十八条の七十三第七項中「第五項の規定を含む」とあるのは「第六項の規定を含む」と、新租税特別措置法第六十八条の七十五第二項及び第三項中「、第十七号から第二十号まで又は第二十三号」とあるのは「又は第十七号から第二十号まで」と、新租税特別措置法第六十八条の七十六第一項中「第二十六号」とあるのは「第二十五号」と、新租税特別措置法第六十八条の七十八第十五項第一号イ中「及び第四号から第六号まで」とあるのは「、第四号及び第五号」と、「第六十八条の七十二第七項若しくは第八項」とあるのは「第六十八条の七十二第七項」と、新租税特別措置法第六十八条の八十中「第六号」とあるのは「第五号」とする。 suppl-4141-79/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-79/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-79/art-30/par-1 With regard to the application of the provisions of Articles 68-72, 68-73, 68-75, 68-76, 68-78 and 68-80 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date until the day before the date on which the Act on Facilitation of Reconstruction of Condominiums, etc. comes into effect, in Article 68-72, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "Article 65, paragraph (7)" is deemed to be replaced with "Article 65, paragraph (5)"; in paragraph (10) of that Article, the phrase "Article 65, paragraph (1), (3) or (5)" is deemed to be replaced with "Article 65, paragraph (1), (3) or (6)"; in paragraph (11) of that Article, the phrase "the calculation of the book value immediately before the transfer prescribed in paragraph (1) of the assets transferred through the rights conversion prescribed in Article 65, paragraph (1), item (vi) in the case where, at the time of that rights conversion, there is a difference between the value of those assets (limited to the portion pertaining to the site use rights prescribed in that item) and the value of the site use rights pertaining to the post-reconstruction condominium prescribed in that item, that paragraph" is deemed to be replaced with "paragraph (1)", and the phrase ", paragraph (7) and paragraph (8)" is deemed to be replaced with "and paragraph (7)"; in Article 68-73, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "including the provisions of paragraph (5)" is deemed to be replaced with "including the provisions of paragraph (6)"; in Article 68-75, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation, the phrase ", items (xvii) through (xx) or item (xxiii)" is deemed to be replaced with "or items (xvii) through (xx)"; in Article 68-76, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "item (xxvi)" is deemed to be replaced with "item (xxv)"; in Article 68-78, paragraph (15), item (i), (a) of the New Act on Special Measures Concerning Taxation, the phrase "and items (iv) through (vi)" is deemed to be replaced with ", items (iv) and (v)", and the phrase "Article 68-72, paragraph (7) or (8)" is deemed to be replaced with "Article 68-72, paragraph (7)"; and in Article 68-80 of the New Act on Special Measures Concerning Taxation, the phrase "item (vi)" is deemed to be replaced with "item (v)". machine translation, not official --- ## 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-20261007T211206-424, 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