# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（連結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-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49 - 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. --- ### 第四十九条（連結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 Consolidated Corporations caption: machine translation, not official suppl-4171-21/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49 **第一項** 新租税特別措置法第六十八条の七十（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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-1 The provisions of Article 68-70 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 64, 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 item (iii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent 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 consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made before that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五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-49/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-2 The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同号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-49/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-3 The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (x) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date. machine translation, not official **第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第十七号に係る部分に限る。）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-49/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-4 The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xvii) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date. machine translation, not official **第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項（旧租税特別措置法第六十五条の四第一項第十八号に係る部分に限る。）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-49/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-5 The provisions then in force continue to govern corporation tax on a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xviii) of the Former Act on Special Measures Concerning Taxation) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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二十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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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第二十一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-49/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-6 The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in item (xx) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out 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 on a transfer of land, etc. prescribed in Article 65-4, paragraph (1), item (xxi) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date. machine translation, not official **第七項** 新租税特別措置法第六十八条の七十六（新租税特別措置法第六十五条の五第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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する。 suppl-4171-21/art-49/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-7 The provisions of Article 68-76 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-5, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of land, etc. prescribed in item (iii) of that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out 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六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十八第一項の表の第十四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-49/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-8 The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of item (xiv) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date. machine translation, not official **第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子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する新租税特別措置法第六十八条の七十八第一項の表の第十四号の上欄に掲げる資産の譲渡及び同号の下欄に掲げる資産の取得に係る同条から第六十八条の八十まで（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、「土地等、農業経営基盤強化促進法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農用地区域等内にある土地等（当該連結親法人又はその連結子法人で、同条第二項に規定する特定農業法人に該当するものが取得をするものに限る。）」とあるのは「土地等」とする。 suppl-4171-21/art-49/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-49/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-49/par-9 With regard to the application of the provisions of that Article through Article 68-80 (limited to the part pertaining to that item) to a transfer of assets listed in the left-hand column of item (xiv) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation and an acquisition of assets listed in the right-hand column of that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out during the period from the Effective Date to the day preceding 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", and the phrase "land, etc., or land, etc. within an agricultural land area, etc. acquired through consultation pertaining to a recommendation prescribed in Article 27-3, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (limited to land, etc. acquired by that consolidated parent corporation or its consolidated subsidiary corporation that falls under a specified agricultural corporation prescribed in paragraph (2) of that Article)" is deemed to be replaced with "land, etc.". machine translation, not official --- ## Cites - suppl-4171-21/art-49/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-49/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-49/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-49/par-9: 農業経営基盤強化促進法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-49/par-9: 同条第二項 → e-Gov law 355AC0000000065, 第二十七条の三第二項 (Article 27-3, paragraph (2)), art-27-3/par-2 — not held in this collection ## 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-20261007T211206-452, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-453, 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