# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十八条 (Supplementary Provisions, Article 138) - 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: 第百三十八条 (Supplementary Provisions, Article 138)（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-4181-10/art-138` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138 - 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. --- ### 第百三十八条（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 of Assets, etc. by Consolidated Corporations caption: machine translation, not official suppl-4181-10/art-138 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138 **第一項** 新租税特別措置法第六十八条の七十第一項（新租税特別措置法第六十八条の七十一第八項において準用する場合を含む。）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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-1 The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-71, paragraph (8) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act. machine translation, not official **第二項** 新租税特別措置法第六十八条の七十一第一項の規定は、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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-2 The provisions of Article 68-71, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the effective date of the Companies Act, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the effective date of the Companies Act. machine translation, not official **第三項** 新租税特別措置法第六十八条の七十一第十二項の規定は、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平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。 suppl-4181-10/art-138/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-3 The provisions of Article 68-71, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in 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 October 1, 2006. machine translation, not official **第四項** 新租税特別措置法第六十八条の七十二第一項の規定は、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十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、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六十八条の七十二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-4181-10/art-138/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-4 The provisions of Article 68-72, paragraph (1) 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 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 (x) 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 68-72, 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 that date. machine translation, not official **第五項** 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九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十号に定める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同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-4181-10/art-138/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-5 The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (ix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to 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 date specified in Article 1, item (x) 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 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 that date. machine translation, not official **第六項** 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の有する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が、施行日前に旧租税特別措置法第六十五条の四第一項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。 suppl-4181-10/art-138/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-6 The provisions then in force continue to govern the case where land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation was purchased before the Effective Date by a corporation prescribed in Article 65-4, paragraph (1), item (xii) of the Former Act on Special Measures Concerning Taxation for use in the business referred to in that item (limited to the part concerning (b)). machine translation, not official **第七項** 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十二号ロに係る部分に限る。）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十号に定める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同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-4181-10/art-138/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-7 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 (xii), (b) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) 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 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date. machine translation, not official **第八項** 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-4181-10/art-138/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-8 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 (xiii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date. machine translation, not official **第九項** 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十九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十号に定める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同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及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律第七条第一項に規定する保留地に対応する部分の同日以後に行う譲渡に係る法人税については、なお従前の例による。 suppl-4181-10/art-138/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-9 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 (xix) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (x) 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 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date, and to a transfer, made on or after that date, of the portion of that land, etc. that corresponds to reserved land, pertaining to the special provisions on reserved land that remain governed by the provisions then in force pursuant to the provisions of Article 3 of the Supplementary Provisions of the Act Partially Amending the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers, etc., prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers prior to the amendment by Article 1 of that Act. machine translation, not official **第十項** 新租税特別措置法第六十八条の七十八第一項（同項の表以外の部分に限り、新租税特別措置法第六十八条の七十九第八項において準用する場合を含む。）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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-10 The provisions of Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part other than the table in that paragraph, and including as applied mutatis mutandis pursuant to Article 68-79, paragraph (8) of the New Act on Special Measures Concerning Taxation) apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. machine translation, not official **第十一項** 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九号の上欄に係る部分に限る。）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九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-4181-10/art-138/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-11 The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (ix) of the table in Article 68-78, 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 made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation 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 (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date. machine translation, not official **第十二項** 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七十八第一項の表の第十五号又は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-4181-10/art-138/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-12 The provisions then in force continue to govern corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xv) or (xvi) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before the Effective Date. machine translation, not official **第十三項** 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十八号の下欄に係る部分に限る。）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取得をする同欄に掲げる資産について適用し、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取得をし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二十一号の下欄に掲げる資産については、なお従前の例による。 suppl-4181-10/art-138/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-13 The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (xviii) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in that column that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxi) 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 acquired before the Effective Date. machine translation, not official **第十四項** 新租税特別措置法第六十八条の七十九第一項の規定は、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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-14 The provisions of Article 68-79, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. machine translation, not official **第十五項** 新租税特別措置法第六十八条の七十九第十二項の規定は、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平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。 suppl-4181-10/art-138/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-15 The provisions of Article 68-79, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006. machine translation, not official **第十六項** 新租税特別措置法第六十八条の八十二第一項（新租税特別措置法第六十八条の八十三第九項において準用する場合を含む。）及び新租税特別措置法第六十八条の八十三第一項の規定は、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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-16 The provisions of Article 68-82, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-83, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 68-83, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. machine translation, not official **第十七項** 新租税特別措置法第六十八条の八十三第十三項の規定は、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平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。 suppl-4181-10/art-138/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-17 The provisions of Article 68-83, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006. machine translation, not official **第十八項** 新租税特別措置法第六十八条の八十四第一項（新租税特別措置法第六十八条の八十五第九項において準用する場合を含む。）及び新租税特別措置法第六十八条の八十五第一項の規定は、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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-18 The provisions of Article 68-84, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-85, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 68-85, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. machine translation, not official **第十九項** 新租税特別措置法第六十八条の八十五第十三項の規定は、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平成十八年十月一日以後に行う同項に規定する非適格株式交換等について適用する。 suppl-4181-10/art-138/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-19 The provisions of Article 68-85, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to non-qualified share exchanges, etc. prescribed in that paragraph carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after October 1, 2006. machine translation, not official **第二十項** 新租税特別措置法第六十八条の八十五の二第一項の規定は、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の会社法施行日以後に終了する連結事業年度分の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の会社法施行日前に終了した連結事業年度分の法人税については、なお従前の例による。 suppl-4181-10/art-138/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-20 The provisions of Article 68-85-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years, ending on or after the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for consolidated business years, which ended before the Companies Act Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation. machine translation, not official **第二十一項** 新租税特別措置法第六十八条の八十五の三の規定は、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九号に定める日以後に行う新租税特別措置法第六十八条の八十五の三第一項に規定する所有隣接土地等の交換に係る法人税について適用する。 suppl-4181-10/art-138/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-138/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-138/par-21 The provisions of Article 68-85-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to an exchange of owned adjacent land, etc. prescribed in Article 68-85-3, paragraph (1) of the New Act on Special Measures Concerning Taxation carried out by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4181-10/art-138/par-4: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-138/par-5: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-138/par-7: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-138/par-9: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-138/par-21: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4181-10/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-9 ## Cited by 4 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四号ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-9 - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 --- ## 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-20261007T211206-464, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-465, 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