# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二条 (Supplementary Provisions, Article 102) - 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: 第百二条 (Supplementary Provisions, Article 102)（連結法人の特定の資産の買換えの場合等の課税の特例に関する経過措置） — address `suppl-5021-8/art-102` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102 - 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. --- ### 第百二条（連結法人の特定の資産の買換えの場合等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 Replacement, etc. of Specified Assets of Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-102 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102 **第一項** 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二号、第五号及び第六号に係る部分に限る。）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施行日以後に同表の第二号、第五号又は第六号の上欄に掲げる資産の譲渡をして、施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）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施行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二号、第六号又は第七号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をするこれらの号の下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施行日以後にこれらの号の上欄に掲げる資産の譲渡をする場合における施行日前に取得をしたこれらの号の下欄に掲げる資産については、第三項の規定の適用がある場合を除き、なお従前の例による。 suppl-5021-8/art-102/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-1 The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (ii), (v), and (vi) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to 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, on or after the Effective Date, assets listed in the left-hand column of item (ii), (v), or (vi) of that table and acquires (including construction and manufacture; the same applies hereinafter in this Article), on or after the Effective Date, assets listed in the right-hand column of those items, and to the special account or the 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, except where the provisions of paragraph (3) apply, the provisions then in force continue to govern assets listed in the right-hand column of item (ii), (vi), or (vii) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date, or are acquired on or after the Effective 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, before the Effective Date, assets listed in the left-hand column of those items, and the special account or the 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, and assets listed in the right-hand column of those items that were acquired before the Effective 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, on or after the Effective Date, assets listed in the left-hand column of those items. machine translation, not official **第二項** 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旧租税特別措置法第六十八条の七十八第一項の表の第四号の上欄に掲げる資産の譲渡をした場合における施行日前に取得をした同号の下欄に掲げる資産又は施行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については、なお従前の例による。 suppl-5021-8/art-102/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-2 The provisions then in force continue to govern assets listed in the right-hand column of item (iv) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date, or assets listed in that column that are acquired on or after the Effective 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, before the Effective Date, assets listed in the left-hand column of that item, and the special account or the 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. machine translation, not official **第三項** 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から令和四年九月三十日までの間に取得をする旧租税特別措置法第六十八条の七十八第一項の表の第七号の下欄に掲げる資産（同欄に規定する国内にある鉄道事業の用に供される車両及び運搬具のうち政令で定めるもので当該連結親法人又はその連結子法人が施行日前に締結した契約に基づき取得をするものに限る。）については、租税特別措置法第六十八条の七十八第一項の表の第四号の下欄に掲げる資産とみなして、同条から同法第六十八条の八十まで（同法第六十八条の七十八第十四項（同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。）を除く。）の規定を適用する。 suppl-5021-8/art-102/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-3 With regard to assets listed in the right-hand column of item (vii) 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 acquires during the period from the Effective Date to September 30, 2022 (limited to vehicles and transport equipment used for railway business in Japan prescribed in that column that are specified by Cabinet Order and that the consolidated parent corporation or its consolidated subsidiary corporation acquires based on a contract concluded before the Effective Date), the provisions of Article 68-78 through Article 68-80 of the Act on Special Measures Concerning Taxation (excluding Article 68-78, paragraph (14) of that Act (including as applied mutatis mutandis pursuant to Article 68-79, paragraph (19) of that Act)) apply by deeming those assets to be assets listed in the right-hand column of item (iv) of the table in Article 68-78, paragraph (1) of the Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-5021-8/art-102/par-1: この条 → 租税特別措置法 附則第百二条 (Supplementary Provisions, Article 102), suppl-5021-8/art-102 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102 - suppl-5021-8/art-102/par-1: 第三項 → 租税特別措置法 附則第百二条第三項 (Supplementary Provisions, Article 102, paragraph (3)), suppl-5021-8/art-102/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百二条第一項（連結法人の特定の資産の買換えの場合等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-102/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-20261007T211206-617, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-618, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07