# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Supplementary Provisions, Article 68) - 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: 第六十八条 (Supplementary Provisions, Article 68)（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-5031-11/art-68` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68 - 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. --- ### 第六十八条（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 of Consolidated Corporations caption: machine translation, not official suppl-5031-11/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68 **第一項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第三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行う新租税特別措置法第六十八条の七十五第一項に規定する土地等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施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。 suppl-5031-11/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-1 The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date. 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三号又は第五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（建設及び製作を含む。以下この項において同じ。）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-5031-11/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2 In the case where a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective 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. machine translation, not official --- ## Cites - suppl-5031-11/art-68/par-1: 新租税特別措置法第六十五条の四第一項第三号 → 租税特別措置法 第六十五条の四第一項第三号 (Article 65-4, paragraph (1), item (iii)), art-65-4/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3 - suppl-5031-11/art-68/par-2: この項 → 租税特別措置法 附則第六十八条第二項 (Supplementary Provisions, Article 68, paragraph (2)), suppl-5031-11/art-68/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十八条第二項（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-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2 --- ## 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-20261007T211206-632, 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