# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十六条 (Supplementary Provisions, Article 96)
- 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: 第九十六条 (Supplementary Provisions, Article 96)（農業生産法人の課税の特例に関する経過措置） — address `suppl-4191-6/art-96`
- 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-96
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
- 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
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They are never merged and never substituted for one another.
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### 第九十六条（農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations
caption: machine translation, not official
suppl-4191-6/art-96 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
**第一項** 旧租税特別措置法第六十一条の二第一項の法人の施行日以後に終了する事業年度の所得の金額の計算については、同条及び旧租税特別措置法第六十一条の三の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第六十一条の二第一項 （解散の日 （所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第六十一条の二第一項の規定の適用を受ける事業年度、解散の日
第六十一条の二第二項 第六十八条の六十四第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力措置法」という。）第六十八条の六十四第一項
第六十一条の二第三項から第五項まで 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
第六十一条の二第七項 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
第六十八条の六十四第六項前段 旧効力措置法第六十八条の六十四第六項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項において「旧効力連結措置法」という。）第六十八条の六十四第六項
第六十一条の二第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（次項において「旧効力単体措置法」という。）第六十一条の二第一項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項
「第六十一条の二第二項」と、「同条第十項」とあるのは「第六十八条の六十四第六項 「旧効力単体措置法第六十一条の二第二項」と、「同条第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項
第六十一条の三第一項 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
適格事後設立 適格現物分配
第六十八条の六十四第二項 旧効力措置法第六十八条の六十四第二項
suppl-4191-6/art-96/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96/par-1
With regard to the calculation of the amount of income for a business year, ending on or after the Effective Date, of a corporation referred to in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article and Article 61-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 61-2, paragraph (1) (the date of dissolution (a business year for which the provisions of Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) apply, the date of dissolution
Article 61-2, paragraph (2) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article)
Article 61-2, paragraphs (3) through (5) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 61-2, paragraph (7) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-64, paragraph (6) the first sentence of Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in the following paragraph)
Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in the following paragraph)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
"Article 61-2, paragraph (2)", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) "Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 61-3, paragraph (1) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
qualified post-formation acquisition of assets qualified in-kind distribution
Article 68-64, paragraph (2) Article 68-64, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
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## Cites
- suppl-4191-6/art-96/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条 → 租税特別措置法 附則第九十六条 (Supplementary Provisions, Article 96), suppl-4191-6/art-96 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
- suppl-4191-6/art-96/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条 → 租税特別措置法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4191-6/art-119 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第九十六条第一項（農業生産法人の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96/par-1
- 租税特別措置法 附則第百十九条第一項（連結法人である農業生産法人の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119/par-1
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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-20261007T211206-475, 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