# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（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-4211-13/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43 - 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. --- ### 第四十三条（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, etc. of Assets by Corporations caption: machine translation, not official suppl-4211-13/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43 **第一項** 法人の有する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が、附則第一条第五号に定める日前に同項第三号に規定する裁定により買い取られた場合については、なお従前の例による。 suppl-4211-13/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-1 The provisions then in force continue to govern the case where land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the date specified in Article 1, item (v) of the Supplementary Provisions, pursuant to a ruling prescribed in item (iii) of that paragraph. machine translation, not official **第二項** 附則第一条第五号に定める日以後に農地法等の一部を改正する法律（平成二十一年法律第五十七号）附則第七条第二項の規定によりなお従前の例によることとされる同法第一条の規定による改正前の農地法（以下この項において「旧農地法」という。）第七十五条の二第一項に規定する草地利用権に係る新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が旧農地法第七十五条の八第一項の裁定により買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の三第一項第三号に掲げる場合に該当するものとみなして、同条の規定を適用する。 suppl-4211-13/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-2 If, on or after the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in Article 65-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that pertains to a right to use grassland prescribed in Article 75-2, paragraph (1) of the Cropland Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Cropland Act, etc. (Act No. 57 of 2009), for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Cropland Act" in this paragraph), is purchased pursuant to a ruling under Article 75-8, paragraph (1) of the Former Cropland Act, the provisions of Article 65-3 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in paragraph (1), item (iii) of that Article. machine translation, not official **第三項** 法人の有する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が、附則第一条第六号に定める日前に同項第十三号に規定する法人に同号（イに係る部分に限る。）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-4211-13/art-43/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-3 The provisions then in force continue to govern the case where land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by a corporation was purchased, before the date specified in Article 1, item (vi) of the Supplementary Provisions, by a corporation prescribed in item (xiii) of that paragraph for use in the business referred to in that item (limited to the part concerning (a)). machine translation, not official **第四項** 附則第一条第六号に定める日以後に法人の有する新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が中小小売商業振興法第四条第一項から第三項まで又は第六項の規定による認定を受けた高度化事業計画に基づく同条第七項第一号に規定する高度化事業（同日前に当該認定を受けた高度化事業計画に基づくものであって、都市計画その他の土地利用に関する国又は地方公共団体の計画に適合して行われるものであることその他の政令で定める要件に該当することにつき財務省令で定めるところにより証明がされたものに限る。）の用に供するために、地方公共団体の出資に係る法人その他の政令で定める法人に買い取られる場合には、当該買い取られる場合を新租税特別措置法第六十五条の四第一項第十三号に掲げる場合に該当するものとみなして、同条の規定を適用する。 suppl-4211-13/art-43/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-4 If, on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, land, etc. prescribed in Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation held by a corporation is purchased by a corporation in which a local government has made a capital contribution or any other corporation specified by Cabinet Order, for use in an upgrading project prescribed in Article 4, paragraph (7), item (i) of the Small and Medium-sized Retail Business Promotion Act based on an upgrading project plan that has received certification under the provisions of paragraphs (1) through (3) or paragraph (6) of that Article (limited to an upgrading project based on an upgrading project plan that received that certification before that date, for which it has been certified, as provided by Order of the Ministry of Finance, that it satisfies the requirements specified by Cabinet Order, such as being carried out in conformity with city planning or any other plan of the State or a local government concerning land use), the provisions of Article 65-4 of the New Act on Special Measures Concerning Taxation apply by deeming the case of that purchase to fall under the case listed in paragraph (1), item (xiii) of that Article. 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十三号イの規定は、法人が附則第一条第六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-4211-13/art-43/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-5 The provisions of Article 65-4, paragraph (1), item (xiii), (a) 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 (vi) of the Supplementary Provisions. machine translation, not official **第六項** 新租税特別措置法第六十五条の四第一項第二十五号の規定は、法人が附則第一条第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-4211-13/art-43/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-6 The provisions of Article 65-4, paragraph (1), item (xxv) 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 (v) 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 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date. machine translation, not official **第七項** 旧租税特別措置法第六十五条の五第一項に規定する農業生産法人が、附則第一条第五号に定める日前にその有する同項に規定する土地等を同項第三号に規定する協議により同号に規定する特定農業法人に譲渡した場合については、なお従前の例による。 suppl-4211-13/art-43/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-7 The provisions then in force continue to govern the case where an agricultural production corporation prescribed in Article 65-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation transferred, before the date specified in Article 1, item (v) of the Supplementary Provisions, land, etc. prescribed in that paragraph held by it to a specified agricultural corporation prescribed in item (iii) of that paragraph through consultation prescribed in that item. machine translation, not official **第八項** 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十四号に係る部分に限る。）の規定は、法人の附則第一条第五号に定める日以後に取得をする同表の第十四号の下欄に掲げる資産について適用し、法人が同日前に取得をした旧租税特別措置法第六十五条の七第一項の表の第十四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-4211-13/art-43/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-8 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xiv) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of item (xiv) of that table that a corporation acquires on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern assets listed in the right-hand column of item (xiv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before that date. machine translation, not official **第九項** 新租税特別措置法第六十六条の二の規定は、法人が平成二十一年一月一日以後に取得をする同条第一項に規定する先行取得土地等について適用する。 suppl-4211-13/art-43/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-9 The provisions of Article 66-2 of the New Act on Special Measures Concerning Taxation apply to land, etc. acquired in advance prescribed in paragraph (1) of that Article that a corporation acquires on or after January 1, 2009. machine translation, not official **第十項** 新租税特別措置法第六十六条の二第一項に規定する法人が、当該法人の施行日前に終了する事業年度（当該事業年度の法人税法第二条第三十一号に規定する確定申告書の提出期限が平成二十一年四月三十日前に到来する事業年度に限る。）において同項に規定する先行取得土地等の取得をした場合における当該先行取得土地等に係る新租税特別措置法第六十六条の二の規定の適用については、同項中「当該取得の日を含む事業年度の法人税法第二条第三十一号に規定する確定申告書の提出期限までに」とあるのは、「平成二十一年四月三十日までに」とする。 suppl-4211-13/art-43/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-10 With regard to the application of the provisions of Article 66-2 of the New Act on Special Measures Concerning Taxation to land, etc. acquired in advance in the case where a corporation prescribed in Article 66-2, paragraph (1) of the New Act on Special Measures Concerning Taxation has acquired land, etc. acquired in advance prescribed in that paragraph in a business year of that corporation ending before the Effective Date (limited to a business year for which the due date for filing the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for that business year arrives before April 30, 2009), the phrase "by the due date for filing the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for the business year that includes the date of that acquisition" in that paragraph is deemed to be replaced with "by April 30, 2009". machine translation, not official --- ## Cites - suppl-4211-13/art-43/par-1: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 - suppl-4211-13/art-43/par-2: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 - suppl-4211-13/art-43/par-2: この項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4211-13/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-2 - suppl-4211-13/art-43/par-3: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4211-13/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-6 - suppl-4211-13/art-43/par-4: 中小小売商業振興法第四条第一項 → e-Gov law 348AC0000000101, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - suppl-4211-13/art-43/par-4: 第三項 → e-Gov law 348AC0000000101, 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — not held in this collection - suppl-4211-13/art-43/par-4: 第六項 → e-Gov law 348AC0000000101, 第四条第六項 (Article 4, paragraph (6)), art-4/par-6 — not held in this collection - suppl-4211-13/art-43/par-4: 同条第七項第一号 → e-Gov law 348AC0000000101, 第四条第七項第一号 (Article 4, paragraph (7), item (i)), art-4/par-7/item-1 — not held in this collection - suppl-4211-13/art-43/par-4: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4211-13/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-6 - suppl-4211-13/art-43/par-5: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4211-13/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-6 - suppl-4211-13/art-43/par-6: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 - suppl-4211-13/art-43/par-7: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 - suppl-4211-13/art-43/par-8: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4211-13/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 ## Cited by 3 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五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-5 - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-6 - 租税特別措置法 附則第四十三条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-43/par-2 --- ## 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-20261007T211206-493, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-494, 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