# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十七条 (Supplementary Provisions, Article 97) - 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: 第九十七条 (Supplementary Provisions, Article 97)（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-97` - 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-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97 - 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. --- ### 第九十七条（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 of Assets, etc. by Corporations caption: machine translation, not official suppl-4191-6/art-97 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97 **第一項** 新租税特別措置法第六十四条第一項の規定は、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、法人が同日前に締結した旧租税特別措置法第六十四条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-97/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-1 The provisions of Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第六十五条の三第一項第四号の規定は、法人が附則第一条第十五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三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-97/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2 The provisions of 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 that paragraph that a corporation carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第六十五条の三第二項及び第三項の規定は、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、法人が同日前に行った旧租税特別措置法第六十五条の三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-97/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-3 The provisions of Article 65-3, 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 corporation carries out on or after January 1, 2008, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置法第六十五条の四第一項第十一号の規定は、法人が附則第一条第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-4191-6/art-97/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4 The provisions of 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 that paragraph that a 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六十五条の四第一項第二十号の規定は、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-4191-6/art-97/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-5 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 carries out on or after the Effective Date, and with regard to 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 carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 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に係る部分に限る。）の規定は、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-97/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6 The provisions of Article 65-7 through Article 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) 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 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六十五条の七及び第六十五条の八（新租税特別措置法第六十五条の七第十五項第二号に係る部分に限る。）の規定は、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、法人が同日前に締結した旧租税特別措置法第六十五条の七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-97/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-7 The provisions of Article 65-7 and Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-7, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that item that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4191-6/art-97/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-97/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-97/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-20261007T211206-475, 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