# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十条 (Supplementary Provisions, Article 120) - 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: 第百二十条 (Supplementary Provisions, Article 120)（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-4191-6/art-120` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120 - 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. --- ### 第百二十条（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 of Consolidated Corporations caption: machine translation, not official suppl-4191-6/art-120 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120 **第一項** 新租税特別措置法第六十八条の七十第一項の規定は、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平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、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締結した旧租税特別措置法第六十八条の七十第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-120/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-1 The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership 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 concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing substitute assets prescribed in Article 68-70, 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 concluded before that date. machine translation, not official **第二項** 新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第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附則第一条第十五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-4191-6/art-120/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2 The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 (xv) 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 68-74, 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 **第三項** 新租税特別措置法第六十八条の七十四第二項及び第三項の規定は、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二十年一月一日以後に行う同条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-4191-6/art-120/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-3 The provisions of Article 68-74, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in paragraph (1) of that Article 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 January 1, 2008, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, 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 **第四項** 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十一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十四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する。 suppl-4191-6/art-120/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4 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 (xi) 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 (xiv) of the Supplementary Provisions. 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-4191-6/art-120/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-5 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 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 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 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十六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十四号に定める日以後に行う同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適用する。 suppl-4191-6/art-120/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-6 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 (xvi) 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 the left-hand column of item (xvi) of that table 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 (xiv) of the Supplementary Provisions. machine translation, not official **第七項** 新租税特別措置法第六十八条の七十八及び第六十八条の七十九（新租税特別措置法第六十八条の七十八第十五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平成二十年四月一日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、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締結した旧租税特別措置法第六十八条の七十八第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。 suppl-4191-6/art-120/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-7 The provisions of Articles 68-78 and 68-79 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 68-78, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contracts pertaining to lease transactions without transfer of ownership 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 concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing replacement assets prescribed 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 concluded before that date. machine translation, not official --- ## Cites - suppl-4191-6/art-120/par-2: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4191-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15 - suppl-4191-6/art-120/par-4: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14 - suppl-4191-6/art-120/par-6: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14 ## 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ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/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ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第一条第一項第十四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14 - 租税特別措置法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15 --- ## 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-20261007T211206-478, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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