# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十条 (Supplementary Provisions, Article 120) - 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: 第百二十条 (Supplementary Provisions, Article 120)（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — address `suppl-4281-15/art-120` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120 - 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. --- ### 第百二十条（連結法人の資産の譲渡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 of Assets by Consolidated Corporations caption: machine translation, not official suppl-4281-15/art-120 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120 **第一項** 新租税特別措置法第六十八条の七十第五項（同条第八項並びに新租税特別措置法第六十八条の七十一第十五項及び第六十八条の七十二第十二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施行日以後に取得（製作及び建設を含む。以下この項及び第四項において同じ。）をする新租税特別措置法第六十八条の七十第一項に規定する代替資産及び新租税特別措置法第六十八条の七十二第一項に規定する交換取得資産について適用し、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施行日前に取得をした旧租税特別措置法第六十八条の七十第一項に規定する代替資産及び旧租税特別措置法第六十八条の七十二第一項に規定する交換取得資産については、なお従前の例による。 suppl-4281-15/art-120/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-1 The provisions of Article 68-70, paragraph (5) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (8) of that Article and Article 68-71, paragraph (15) and Article 68-72, paragraph (12) of the New Act on Special Measures Concerning Taxation) apply to substitute assets prescribed in Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires (including manufacture and construction; the same applies hereinafter in this paragraph and paragraph (4)) on or after the Effective Date, and the provisions then in force continue to govern substitute assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation and assets acquired by exchange prescribed in Article 68-72, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十八条の七十二第一項（新租税特別措置法第六十五条第一項第四号に係る部分に限る。）及び第七項の規定は、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が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税について適用し、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行った旧租税特別措置法第六十五条第一項第四号に規定する資産の譲渡に係る法人税については、なお従前の例による。 suppl-4281-15/art-120/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-2 The provisions of Article 68-72, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) and Article 68-72, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date. machine translation, not official **第三項** 新租税特別措置法第六十八条の七十二第八項の規定は、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が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税について適用し、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行った旧租税特別措置法第六十五条第一項第五号に規定する資産の譲渡に係る法人税については、なお従前の例による。 suppl-4281-15/art-120/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-3 The provisions of Article 68-72, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax on a transfer of assets prescribed in Article 65, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation made by a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation before that date. machine translation, not official **第四項** 新租税特別措置法第六十八条の七十八第七項（同条第十項及び新租税特別措置法第六十八条の七十九第十七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施行日以後に取得をする新租税特別措置法第六十八条の七十八第一項の表の各号の下欄に掲げる資産について適用し、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施行日前に取得をした旧租税特別措置法第六十八条の七十八第一項の表の各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-4281-15/art-120/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-4 The provisions of Article 68-78, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (10) of that Article and Article 68-79, paragraph (17) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of the items of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-120/par-1: この項 → 租税特別措置法 附則第百二十条第一項 (Supplementary Provisions, Article 120, paragraph (1)), suppl-4281-15/art-120/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-1 - suppl-4281-15/art-120/par-1: 第四項 → 租税特別措置法 附則第百二十条第四項 (Supplementary Provisions, Article 120, paragraph (4)), suppl-4281-15/art-120/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-4 - suppl-4281-15/art-120/par-2: 新租税特別措置法第六十五条第一項第四号 → 租税特別措置法 第六十五条第一項第四号 (Article 65, paragraph (1), item (iv)), art-65/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-4 - suppl-4281-15/art-120/par-2: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4281-15/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 - suppl-4281-15/art-120/par-3: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4281-15/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 - suppl-4281-15/art-120/par-3: 新租税特別措置法第六十五条第一項第五号 → 租税特別措置法 第六十五条第一項第五号 (Article 65, paragraph (1), item (v)), art-65/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-5 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第十四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 - 租税特別措置法 附則第百二十条第一項（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-120/par-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-20261007T211206-577, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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