# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四十条 (Supplementary Provisions, Article 140) - 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: 第百四十条 (Supplementary Provisions, Article 140)（所得税法等の一部を改正する法律等の一部改正に伴う経過措置） — address `suppl-4221-6/art-140` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140 - 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. --- ### 第百四十条（所得税法等の一部を改正する法律等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. and Other Acts caption: machine translation, not official suppl-4221-6/art-140 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140 **第一項** 附則第百三十五条の規定による改正後の所得税法等の一部を改正する法律附則第九十七条第二項、附則第百三十六条の規定による改正後の所得税法等の一部を改正する法律附則第三十四条第二項、附則第百三十七条の規定による改正後の所得税法等の一部を改正する等の法律附則第百七条第十三項、附則第百三十八条の規定による改正後の所得税法等の一部を改正する法律附則第九十三条第十五項、第十八項及び第二十一項並びに第九十六条並びに前条の規定による改正後の所得税法等の一部を改正する法律附則第四十条第十二項及び第十四項並びに第四十一条第一項及び第四項の規定は、平成二十二年十月一日以後に分割若しくは適格現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における法人の事業年度分の法人税について適用し、同日前に分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における法人の事業年度分の法人税については、なお従前の例による。 suppl-4221-6/art-140/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140/par-1 The provisions of Article 97, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 34, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 107, paragraph (13) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 93, paragraphs (15), (18) and (21) and Article 96 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 40, paragraphs (12) and (14) and Article 41, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article apply to corporation tax for business years of a corporation in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, and the provisions then in force continue to govern corporation tax for business years of a corporation in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date. machine translation, not official **第二項** 附則第百三十五条の規定による改正後の所得税法等の一部を改正する法律附則第百十六条第二項、附則第百三十六条の規定による改正後の所得税法等の一部を改正する法律附則第四十八条第二項及び第八項第三号、附則第百三十七条の規定による改正後の所得税法等の一部を改正する等の法律附則第百三十三条第十三項及び第百三十五条第六項、附則第百三十八条の規定による改正後の所得税法等の一部を改正する法律附則第百十七条第十五項、第十八項及び第二十一項並びに第百十九条並びに前条の規定による改正後の所得税法等の一部を改正する法律附則第五十六条第十二項及び第十四項並びに第五十七条第一項及び第四項の規定は、平成二十二年十月一日以後に分割若しくは適格現物分配が行われる場合又は同日以後に解散若しくは破産手続開始の決定が行われる場合における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連結事業年度分の法人税について適用し、同日前に分割若しくは適格事後設立が行われた場合又は同日前に解散が行われた場合における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-4221-6/art-140/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-140/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-140/par-2 The provisions of Article 116, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 135 of the Supplementary Provisions, Article 48, paragraph (2) and paragraph (8), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 136 of the Supplementary Provisions, Article 133, paragraph (13) and Article 135, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters as amended by the provisions of Article 137 of the Supplementary Provisions, Article 117, paragraphs (15), (18) and (21) and Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 138 of the Supplementary Provisions, and Article 56, paragraphs (12) and (14) and Article 57, paragraphs (1) and (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of the preceding Article 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 in the case where a company split or qualified in-kind distribution is carried out on or after October 1, 2010 or where a dissolution or an order commencing bankruptcy proceedings takes place on or after that date, 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 in the case where a company split or qualified post-formation acquisition of assets was carried out before that date or where a dissolution took place before that date. machine translation, not official --- ## 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-20261007T211206-513, 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