# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45)

- 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: 第四十五条 (Supplementary Provisions, Article 45)（投資法人に係る課税の特例に関する経過措置） — address `suppl-4161-14/art-45`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-45
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-45
- 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.

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### 第四十五条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-45</sup>

**第一項**  新租税特別措置法第六十七条の十五の規定は、同条第九項に規定する不動産投資法人が施行日以後に同項に規定する特定目的会社の同項に規定する優先出資証券又は同条第十一項に規定する旧特定目的会社の同項に規定する優先出資証券を取得する場合で、施行日以後に終了する事業年度について適用する。
<sup>suppl-4161-14/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-45/par-1</sup>
The provisions of Article 67-15 of the New Act on Special Measures Concerning Taxation apply to business years ending on or after the Effective Date in the case where a real estate investment corporation prescribed in paragraph (9) of that Article acquires, on or after the Effective Date, preferred equity investment certificates prescribed in that paragraph of a specific purpose company prescribed in that paragraph, or preferred equity investment certificates prescribed in paragraph (11) of that Article of a former specific purpose company prescribed in that paragraph.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-442, 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