# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27)
- 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: 第二十七条 (Supplementary Provisions, Article 27)（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-4241-16/art-27`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27
- 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
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They are never merged and never substituted for one another.
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### 第二十七条（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, etc. of Assets by Corporations
caption: machine translation, not official
suppl-4241-16/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27
**第一項** 新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が平成二十四年一月一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-4241-16/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27/par-1
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to corporation tax pertaining to transfers of land, etc. prescribed in that paragraph made by a corporation on or after January 1, 2012, and the provisions then in force continue to govern corporation tax pertaining to transfers of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by a corporation before that date.
machine translation, not official
**第二項** 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九号の下欄に係る部分に限る。）の規定は、法人が平成二十四年一月一日以後に同号の上欄に掲げる資産の譲渡をして、同日以後に同号の下欄に掲げる資産の取得をする場合の当該資産及び当該資産に係る新租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が同日前に旧租税特別措置法第六十五条の七第一項の表の第九号の上欄に掲げる資産の譲渡をした場合における同日前に取得をした同号の下欄に掲げる資産又は同日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに法人が同日以後に同号の上欄に掲げる資産の譲渡をする場合における同日前に取得をした同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-4241-16/art-27/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-27/par-2
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to assets in the case where a corporation transfers assets listed in the left-hand column of that item on or after January 1, 2012 and acquires assets listed in the right-hand column of that item on or after that date, and to the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern assets listed in the right-hand column of item (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before that date, or assets listed in that column that are acquired on or after that date, in the case where a corporation transferred assets listed in the left-hand column of that item before that date, and the special account or special account during the year referred to in Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and assets listed in the right-hand column of that item that were acquired before that date in the case where a corporation transfers assets listed in the left-hand column of that item on or after that date.
machine translation, not official
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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-20261007T211206-532, 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