# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十一条 (Supplementary Provisions, Article 121) - 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: 第百二十一条 (Supplementary Provisions, Article 121)（連結法人の土地の譲渡等がある場合の特別税率に関する経過措置） — address `suppl-4261-10/art-121` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-121 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-121 - 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. --- ### 第百二十一条（連結法人の土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate Where a Consolidated Corporation Has a Transfer of Land, etc. caption: machine translation, not official suppl-4261-10/art-121 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-121 **第一項** 国家戦略特別区域法附則第一条第一号に掲げる規定の施行の日が施行日後である場合には、施行日から同号に掲げる規定の施行の日の前日までの間における新租税特別措置法第六十八条の六十八第十一項の規定の適用については、同項第二号中「及び第六十八条の十三」とあるのは「、第六十八条の十三及び第六十八条の十五」と、「第六十八条の十三第一項、第六十八条の十四第二項」とあるのは「第六十八条の十三第一項」とする。 suppl-4261-10/art-121/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-121/par-1 If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the National Strategic Special Zones Act come into effect falls after the Effective Date, with regard to the application of the provisions of Article 68-68, paragraph (11) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions set forth in that item come into effect, the phrase "and Article 68-13" in item (ii) of that paragraph is deemed to be replaced with ", Article 68-13 and Article 68-15", and the phrase "Article 68-13, paragraph (1), Article 68-14, paragraph (2)" is deemed to be replaced with "Article 68-13, paragraph (1)". 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-20261007T211206-558, 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