# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Supplementary Provisions, Article 93) - 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: 第九十三条 (Supplementary Provisions, Article 93)（連結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-4271-9/art-93` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93 - 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. --- ### 第九十三条（連結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 Consolidated Corporations caption: machine translation, not official suppl-4271-9/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93 **第一項** 新租税特別措置法第六十八条の七十二第十項及び第十一項の規定は、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で、法人税法第六十一条の十三第一項に規定する譲渡損益調整資産に係る同項に規定する譲渡利益額につき同法第八十一条の三第一項の規定により同項に規定する個別損金額を計算する場合における同法第六十一条の十三第一項の規定の適用を受けたもの（連結事業年度に該当しない事業年度において同項の規定の適用を受けたものを含む。）の施行日以後に終了する連結事業年度分の法人税について適用する。 suppl-4271-9/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-1 The provisions of Article 68-72, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that has received the application of the provisions of Article 61-13, paragraph (1) of the Corporation Tax Act in the case where it calculates, pursuant to the provisions of Article 81-3, paragraph (1) of that Act, the individual deductible expense amount prescribed in that paragraph with regard to the amount of gain on transfer prescribed in Article 61-13, paragraph (1) of that Act pertaining to a transfer gain or loss adjustment asset prescribed in that paragraph (including one that has received the application of the provisions of that paragraph in a business year that does not fall under a consolidated business year). machine translation, not official **第二項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第九号の下欄に係る部分に限る。）の規定は、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が平成二十七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六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用し、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が同日前に旧租税特別措置法第六十八条の七十八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六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定並びに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-4271-9/art-93/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-2 The provisions of Articles 68-78 through 68-80 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 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after January 1, 2015 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 under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern the assets listed in the right-hand column of that item acquired before that date or the assets listed in that column acquired on or after that date, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transferred assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date, and the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, as well as the assets listed in the right-hand column of that item acquired before that date in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of that item on or after that date. machine translation, not official **第三項** 新租税特別措置法第六十八条の七十八第十四項（新租税特別措置法第六十八条の七十九第十九項において準用する場合を含む。）の規定は、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が附則第一条第十一号に定める日以後に新租税特別措置法第六十八条の七十八第一項の表の第九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六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定について適用する。 suppl-4271-9/art-93/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-93/par-3 The provisions of Article 68-78, paragraph (14) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 68-79, paragraph (19) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation transfers assets listed in the left-hand column of item (ix) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions 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 under Article 68-79, paragraph (1) or (3) of the New Act on Special Measures Concerning Taxation pertaining to those assets. machine translation, not official --- ## Cites - suppl-4271-9/art-93/par-3: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1 --- ## 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-20261007T211206-567, 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