# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Supplementary Provisions, Article 64) - 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: 第六十四条 (Supplementary Provisions, Article 64)（特定事業活動として特別新事業開拓事業者の株式の取得をした場合の課税の特例に関する経過措置） — address `suppl-5081-12/art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64 - 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. --- ### 第六十四条（特定事業活動として特別新事業開拓事業者の株式の取得をした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 Acquisition of Shares of a Special New Business Development Operator as a Specified Business Activity caption: machine translation, not official suppl-5081-12/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64 **第一項** 新租税特別措置法第六十六条の十三第一項、第十一項及び第十三項（第五号並びに第八号イ及びロに係る部分に限る。）の規定は、法人が施行日以後に取得する株式について適用し、法人が施行日前に取得した株式については、なお従前の例による。 suppl-5081-12/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64/par-1 The provisions of Article 66-13, paragraph (1), paragraph (11) and paragraph (13) (limited to the part concerning item (v) and item (viii), (a) and (b)) of the New Act on Special Measures Concerning Taxation apply to shares that a corporation acquires on or after the Effective Date, and the provisions then in force continue to govern shares that a corporation acquired before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十六条の十三第十項（第二号に係る部分に限る。）、第十二項及び第十三項（第一号、第四号及び第八号（イ及びロに係る部分を除く。）に係る部分に限る。）の規定は、同条第一項に規定する特定株式を発行した法人が施行日以後に行われる合併により解散する場合について適用し、旧租税特別措置法第六十六条の十三第一項に規定する特定株式を発行した法人が施行日前に行われた合併により解散する場合については、なお従前の例による。 suppl-5081-12/art-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64/par-2 The provisions of Article 66-13, paragraph (10) (limited to the part concerning item (ii)), paragraph (12) and paragraph (13) (limited to the part concerning item (i), item (iv) and item (viii) (excluding the part concerning (a) and (b))) of the New Act on Special Measures Concerning Taxation apply in the case where a corporation that issued specified shares prescribed in paragraph (1) of that Article is dissolved due to a merger carried out on or after the Effective Date, and the provisions then in force continue to govern the case where a corporation that issued specified shares prescribed in Article 66-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation is dissolved due to a merger carried out before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六十六条の十三第十三項（第一号、第三号から第五号まで、第八号及び第九号に係る部分を除く。）の規定は、施行日以後に行われる同項に規定する設定法人を租税特別措置法第二条第二項第三号に規定する被合併法人とする合併について適用し、施行日前に行われた旧租税特別措置法第六十六条の十三第十一項に規定する設定法人を同号に規定する被合併法人とする合併については、なお従前の例による。 suppl-5081-12/art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-64/par-3 The provisions of Article 66-13, paragraph (13) of the New Act on Special Measures Concerning Taxation (excluding the part concerning item (i), items (iii) through (v), item (viii) and item (ix)) apply to a merger carried out on or after the Effective Date in which the corporation with the special account prescribed in that paragraph is the merged corporation prescribed in Article 2, paragraph (2), item (iii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern a merger carried out before the Effective Date in which the corporation with the special account prescribed in Article 66-13, paragraph (11) of the Former Act on Special Measures Concerning Taxation is the merged corporation prescribed in that item. machine translation, not official --- ## Cites - suppl-5081-12/art-64/par-1: 新租税特別措置法第六十六条の十三第一項 → 租税特別措置法 第六十六条の十三第一項 (Article 66-13, paragraph (1)), art-66-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1 - suppl-5081-12/art-64/par-1: 第十一項 → 租税特別措置法 第六十六条の十三第十一項 (Article 66-13, paragraph (11)), art-66-13/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-11 - suppl-5081-12/art-64/par-1: 第十三項 → 租税特別措置法 第六十六条の十三第十三項 (Article 66-13, paragraph (13)), art-66-13/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13 - suppl-5081-12/art-64/par-1: 第五号 → 租税特別措置法 第六十六条の十三第十三項第五号 (Article 66-13, paragraph (13), item (v)), art-66-13/par-13/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-5 - suppl-5081-12/art-64/par-1: 第八号 → 租税特別措置法 第六十六条の十三第十三項第八号 (Article 66-13, paragraph (13), item (viii)), art-66-13/par-13/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-8 - suppl-5081-12/art-64/par-2: 新租税特別措置法第六十六条の十三第十項 → 租税特別措置法 第六十六条の十三第十項 (Article 66-13, paragraph (10)), art-66-13/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-10 - suppl-5081-12/art-64/par-2: 第二号 → 租税特別措置法 第六十六条の十三第十項第二号 (Article 66-13, paragraph (10), item (ii)), art-66-13/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-10/item-2 - suppl-5081-12/art-64/par-2: 第十二項 → 租税特別措置法 第六十六条の十三第十二項 (Article 66-13, paragraph (12)), art-66-13/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-12 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-12 - suppl-5081-12/art-64/par-2: 第十三項 → 租税特別措置法 第六十六条の十三第十三項 (Article 66-13, paragraph (13)), art-66-13/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13 - suppl-5081-12/art-64/par-2: 第一号 → 租税特別措置法 第六十六条の十三第十三項第一号 (Article 66-13, paragraph (13), item (i)), art-66-13/par-13/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-1 - suppl-5081-12/art-64/par-2: 第四号 → 租税特別措置法 第六十六条の十三第十三項第四号 (Article 66-13, paragraph (13), item (iv)), art-66-13/par-13/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-4 - suppl-5081-12/art-64/par-2: 第八号 → 租税特別措置法 第六十六条の十三第十三項第八号 (Article 66-13, paragraph (13), item (viii)), art-66-13/par-13/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-8 - suppl-5081-12/art-64/par-2: 同条第一項 → 租税特別措置法 第六十六条の十三第一項 (Article 66-13, paragraph (1)), art-66-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1 - suppl-5081-12/art-64/par-3: 新租税特別措置法第六十六条の十三第十三項 → 租税特別措置法 第六十六条の十三第十三項 (Article 66-13, paragraph (13)), art-66-13/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13 - suppl-5081-12/art-64/par-3: 第一号 → 租税特別措置法 第六十六条の十三第十三項第一号 (Article 66-13, paragraph (13), item (i)), art-66-13/par-13/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-1 - suppl-5081-12/art-64/par-3: 第三号から第五号まで → 租税特別措置法 第六十六条の十三第十三項第三号 (Article 66-13, paragraph (13), item (iii)), art-66-13/par-13/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-3 - suppl-5081-12/art-64/par-3: 第三号から第五号まで → 租税特別措置法 第六十六条の十三第十三項第四号 (Article 66-13, paragraph (13), item (iv)), art-66-13/par-13/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-4 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-4 - suppl-5081-12/art-64/par-3: 第三号から第五号まで → 租税特別措置法 第六十六条の十三第十三項第五号 (Article 66-13, paragraph (13), item (v)), art-66-13/par-13/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-5 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-5 - suppl-5081-12/art-64/par-3: 第八号 → 租税特別措置法 第六十六条の十三第十三項第八号 (Article 66-13, paragraph (13), item (viii)), art-66-13/par-13/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-8 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-8 - suppl-5081-12/art-64/par-3: 第九号 → 租税特別措置法 第六十六条の十三第十三項第九号 (Article 66-13, paragraph (13), item (ix)), art-66-13/par-13/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-13/item-9 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-13/item-9 - suppl-5081-12/art-64/par-3: 租税特別措置法第二条第二項第三号 → 租税特別措置法 第二条第二項第三号 (Article 2, paragraph (2), item (iii)), art-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-3 --- ## 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-20261007T211206-664, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07