# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55)
- 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: 第五十五条 (Supplementary Provisions, Article 55)（農用地等を取得した場合の課税の特例に関する経過措置） — address `suppl-4261-10/art-55`
- 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-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-55
- 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.
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### 第五十五条（農用地等を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Agricultural Land, etc. Has Been Acquired
caption: machine translation, not official
suppl-4261-10/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-55
**第一項** 新租税特別措置法第二十四条の三の規定は、個人が施行日以後に行われる現物分配（法人税法第二条第十二号の六に規定する現物分配をいう。以下同じ。）により移転を受ける新租税特別措置法第二十四条の三第一項に規定する農用地等について適用し、個人が施行日前に行われた現物分配により移転を受けた旧租税特別措置法第二十四条の三第一項に規定する農用地等については、なお従前の例による。
suppl-4261-10/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-55/par-1
The provisions of Article 24-3 of the New Act on Special Measures Concerning Taxation apply to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual receives by transfer through a distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) made on or after the Effective Date, and with regard to agricultural land, etc. prescribed in Article 24-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual received by transfer through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
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-20261007T211206-549, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-550, 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