# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十二条 (Supplementary Provisions, Article 62) - 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: 第六十二条 (Supplementary Provisions, Article 62)（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-5081-12/art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62 - 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. --- ### 第六十二条（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 Corporations caption: machine translation, not official suppl-5081-12/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62 **第一項** 新租税特別措置法第六十五条第一項（第六号に係る部分に限る。）、第九項及び第十項の規定は、法人が施行日以後に行う同号に規定する資産の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条第一項第六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-5081-12/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-1 The provisions of Article 65, paragraph (1) (limited to the part concerning item (vi)), paragraph (9) and paragraph (10) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of assets prescribed in that item that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of assets prescribed in Article 65, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十五条の四第一項（第二十二号及び第二十二号の二に係る部分に限る。）の規定は、法人が施行日以後に行う同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、法人が施行日前に行った旧租税特別措置法第六十五条の四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-5081-12/art-62/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-2 The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (xxii) and (xxii)-2) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out 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 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date. machine translation, not official **第三項** 認定買受計画は、新租税特別措置法第六十五条の四第一項第二十二号の二に規定する認定除却等計画とみなして、同条の規定を適用する。 suppl-5081-12/art-62/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-3 A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 65-4, paragraph (1), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply. machine translation, not official **第四項** 法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第一号の上欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）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。以下この項及び次項において同じ。）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六十五条の八第一項又は第二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-5081-12/art-62/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-4 The provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of item (i) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to those located within the area set forth in (c) of that column), the assets set forth in the right-hand column of that item that the corporation acquired (including construction and manufacture; hereinafter the same applies in this paragraph and the following paragraph) before the Effective Date or the assets set forth in that column that it acquires on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets. machine translation, not official **第五項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第二号から第四号までに係る部分に限る。）の規定は、法人が施行日以後に同表の第二号から第四号まで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六十五条の八第一項又は第二項の特別勘定又は期中特別勘定について適用し、法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第二号から第四号まで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六十五条の八第一項又は第二項の特別勘定又は期中特別勘定並びに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、なお従前の例による。 suppl-5081-12/art-62/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-5 The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to the assets, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of that table and acquires, on or after the Effective Date, assets set forth in the right-hand column of those items, and to the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation pertaining to those assets, and the provisions then in force continue to govern, in the case where a corporation transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the assets set forth in the right-hand column of those items that it acquired before the Effective Date or that it acquires on or after the Effective Date and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets, and, in the case where a corporation transfers, on or after the Effective Date, assets set forth in the left-hand column of those items, the assets set forth in the right-hand column of those items that it acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-5081-12/art-62/par-1: 新租税特別措置法第六十五条第一項 → 租税特別措置法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/art-65/par-1 - suppl-5081-12/art-62/par-1: 第六号 → 租税特別措置法 第六十五条第一項第六号 (Article 65, paragraph (1), item (vi)), art-65/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-65/par-1/item-6 - suppl-5081-12/art-62/par-1: 第九項 → 租税特別措置法 第六十五条第九項 (Article 65, paragraph (9)), art-65/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-9 · https://japanlaw.org/l/332AC0000000026/art-65/par-9 - suppl-5081-12/art-62/par-1: 第十項 → 租税特別措置法 第六十五条第十項 (Article 65, paragraph (10)), art-65/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-65/par-10 · https://japanlaw.org/l/332AC0000000026/art-65/par-10 - suppl-5081-12/art-62/par-2: 新租税特別措置法第六十五条の四第一項 → 租税特別措置法 第六十五条の四第一項 (Article 65-4, paragraph (1)), art-65-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1 - suppl-5081-12/art-62/par-2: 第二十二号 → 租税特別措置法 第六十五条の四第一項第二十二号 (Article 65-4, paragraph (1), item (xxii)), art-65-4/par-1/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-22 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-22 - suppl-5081-12/art-62/par-2: 第二十二号の二 → 租税特別措置法 第六十五条の四第一項第二十二号の二 (Article 65-4, paragraph (1), item (xxii-2)), art-65-4/par-1/item-22-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-22-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-22-2 - suppl-5081-12/art-62/par-3: 新租税特別措置法第六十五条の四第一項第二十二号の二 → 租税特別措置法 第六十五条の四第一項第二十二号の二 (Article 65-4, paragraph (1), item (xxii-2)), art-65-4/par-1/item-22-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-22-2 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-22-2 - suppl-5081-12/art-62/par-3: 同条 → 租税特別措置法 第六十五条の四 (Article 65-4), art-65-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4 · https://japanlaw.org/l/332AC0000000026/art-65-4 - suppl-5081-12/art-62/par-4: この項 → 租税特別措置法 附則第六十二条第四項 (Supplementary Provisions, Article 62, paragraph (4)), suppl-5081-12/art-62/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-4 - suppl-5081-12/art-62/par-4: 次項 → 租税特別措置法 附則第六十二条第五項 (Supplementary Provisions, Article 62, paragraph (5)), suppl-5081-12/art-62/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-5 - suppl-5081-12/art-62/par-5: 新租税特別措置法第六十五条の七から第六十五条の九まで → 租税特別措置法 第六十五条の七 (Article 65-7), art-65-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7 · https://japanlaw.org/l/332AC0000000026/art-65-7 - suppl-5081-12/art-62/par-5: 新租税特別措置法第六十五条の七から第六十五条の九まで → 租税特別措置法 第六十五条の八 (Article 65-8), art-65-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8 · https://japanlaw.org/l/332AC0000000026/art-65-8 - suppl-5081-12/art-62/par-5: 新租税特別措置法第六十五条の七から第六十五条の九まで → 租税特別措置法 第六十五条の九 (Article 65-9), art-65-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-9 · https://japanlaw.org/l/332AC0000000026/art-65-9 - suppl-5081-12/art-62/par-5: 新租税特別措置法第六十五条の七第一項 → 租税特別措置法 第六十五条の七第一項 (Article 65-7, paragraph (1)), art-65-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-7/par-1 - suppl-5081-12/art-62/par-5: 新租税特別措置法第六十五条の八第一項 → 租税特別措置法 第六十五条の八第一項 (Article 65-8, paragraph (1)), art-65-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-1 - suppl-5081-12/art-62/par-5: 第二項 → 租税特別措置法 第六十五条の八第二項 (Article 65-8, paragraph (2)), art-65-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-65-8/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十七条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-2 - 租税特別措置法 附則第五十条第一項（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-50/par-1 - 租税特別措置法 附則第六十二条第四項（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-5081-12/art-62/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-4 --- ## 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-20261007T211206-663, 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