# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（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-4171-21/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35 - 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. --- ### 第三十五条（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-4171-21/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35 **第一項** 新租税特別措置法第六十四条（第一項第三号に係る部分に限る。）の規定は、法人が附則第一条第二十三号に定める日以後に行う同項第三号に規定する土地等の譲渡に係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十四条第一項第三号に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4171-21/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-1 The provisions of Article 64 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in item (iii) of that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 64, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date. machine translation, not official **第二項** 新租税特別措置法第六十五条の四第一項第二号の規定は、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四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4171-21/art-35/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-2 The provisions of Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date. 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-4171-21/art-35/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-3 The provisions of Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date. machine translation, not official **第四項** 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四第一項第十七号に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4171-21/art-35/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-4 The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xvii) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date. machine translation, not official **第五項** 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四第一項第十八号に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4171-21/art-35/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-5 The provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xviii) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第六十五条の四第一項第二十号の規定は、法人が附則第一条第二十三号に定める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し、法人が同日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-4171-21/art-35/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-6 The provisions of Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiii) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before that date. machine translation, not official **第七項** 新租税特別措置法第六十五条の五第一項第三号の規定は、法人が附則第一条第二十四号に定める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-4171-21/art-35/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-7 The provisions of Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions. machine translation, not official **第八項** 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十六号の上欄に係る部分に限る。）の規定は、法人が施行日以後に行う同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十六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-4171-21/art-35/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-8 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in that column that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) 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 **第九項** 法人が施行日から農業経営基盤強化促進法等の一部を改正する法律（平成十七年法律第五十三号）の施行の日の前日までの間に行う新租税特別措置法第六十五条の七第一項の表の第十六号の上欄に掲げる資産の譲渡に係る同条から第六十五条の九まで（同号に係る部分に限る。）の規定の適用については、同号中「同条第二項第二号」とあるのは、「同条第二項第一号」とする。 suppl-4171-21/art-35/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-9 With regard to the application of the provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, paragraph (1)) to a transfer of assets listed in the left-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation that a corporation makes during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005) comes into effect, the phrase "paragraph (2), item (ii) of that Article" in that item is deemed to be replaced with "paragraph (2), item (i) of that Article". machine translation, not official **第十項** 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十六号の下欄に掲げる資産のうち農業経営基盤強化促進法（昭和五十五年法律第六十五号）第二十七条の三第一項に規定する勧告に係る協議により取得をする資産に係る部分に限る。）の規定は、法人が附則第一条第二十四号に定める日以後に取得をする当該資産について適用する。 suppl-4171-21/art-35/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-35/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-35/par-10 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to assets acquired through consultation pertaining to the recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980), out of the assets listed in the right-hand column of item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to those assets that a corporation acquires on or after the date specified in Article 1, item (xxiv) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4171-21/art-35/par-1: 附則第一条第二十三号 → 租税特別措置法 附則第一条第一項第二十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xxiii)), suppl-4171-21/art-1/par-1/item-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-23 - suppl-4171-21/art-35/par-6: 附則第一条第二十三号 → 租税特別措置法 附則第一条第一項第二十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xxiii)), suppl-4171-21/art-1/par-1/item-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-23 - suppl-4171-21/art-35/par-7: 附則第一条第二十四号 → 租税特別措置法 附則第一条第一項第二十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xxiv)), suppl-4171-21/art-1/par-1/item-24 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-24 - suppl-4171-21/art-35/par-10: 農業経営基盤強化促進法（昭和五十五年法律第六十五号）第二十七条の三第一項 → e-Gov law 355AC0000000065, 第二十七条の三第一項 (Article 27-3, paragraph (1)), art-27-3/par-1 — not held in this collection - suppl-4171-21/art-35/par-10: 附則第一条第二十四号 → 租税特別措置法 附則第一条第一項第二十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xxiv)), suppl-4171-21/art-1/par-1/item-24 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-24 ## Cited by 2 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二十三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-23 - 租税特別措置法 附則第一条第一項第二十四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-24 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-24 --- ## 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-20261007T211206-450, 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