Article 36-2Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Specified Residential Property
第三十六条の二（特定の居住用財産の買換えの場合の長期譲渡所得の課税の特例）
If an individual has, between April 1, 1993 and December 31, 2027, transferred a house, land, or a right existing on land held by the individual, for which the holding period prescribed in Article 31, paragraph (2) exceeds ten years as of January 1 of that year, that falls under any of the following (hereinafter referred to in this Article and the following Article as a "transferred asset") (the transfer includes the lending of real property, etc. giving rise to capital gains, and excludes a transfer for which the amount of consideration for the transfer of the transferred asset exceeds 100 million yen, a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order, a transfer that is subject to the provisions of Articles 33 through 33-4, Article 37, Article 37-4, or Article 37-8, and a transfer by way of gift, exchange, or capital contribution and any other transfer specified by Cabinet Order; hereinafter the same applies in this Article and the following Article), and has acquired (including by construction, and excluding an acquisition by way of gift or exchange and any other acquisition specified by Cabinet Order; hereinafter the same applies in this Article), from April 1, 1993 (or, where the day of the transfer is on or after January 1, 1995, January 1 of the year preceding the year that includes the day of the transfer) until December 31 of the year that includes the day of the transfer, a house to be used as the individual's residence or land to be used as the site of that house or a right existing on that land, which is specified by Cabinet Order and is located in Japan (hereinafter referred to in this Article and the following Article as a "replacement asset"), and has used it as the individual's residence, or is expected to use it as such, from the day of the acquisition until December 31 of the year following the year that includes the day of the transfer, then, except where the individual has been subject to the provisions of Article 31-3, paragraph (1), Article 35, paragraph (1) (excluding where it is applied pursuant to the provisions of paragraph (3) of that Article), Article 41-5, or Article 41-5-2 in that year or in the year preceding that year or the year before that, the provisions of Article 31 apply by deeming that, where the revenue from the transfer of the transferred asset is equal to or less than the acquisition price of the replacement asset, the transferred asset was not transferred, and that, where the revenue exceeds the acquisition price, the portion of the transferred asset specified by Cabinet Order as corresponding to the excess amount was transferred.
個人が、平成五年四月一日から令和九年十二月三十一日までの間に、その有する家屋又は土地若しくは土地の上に存する権利で、その年一月一日において第三十一条第二項に規定する所有期間が十年を超えるもののうち次に掲げるもの（以下この条及び次条において「譲渡資産」という。）の譲渡（譲渡所得の基因となる不動産等の貸付けを含むものとし、当該譲渡資産の譲渡に係る対価の額が一億円を超えるもの、当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してするもの、第三十三条から第三十三条の四まで、第三十七条、第三十七条の四又は第三十七条の八の規定の適用を受けるもの及び贈与、交換又は出資によるものその他政令で定めるものを除く。以下この条及び次条において同じ。）をした場合において、平成五年四月一日（当該譲渡の日が平成七年一月一日以後であるときは、当該譲渡の日の属する年の前年一月一日）から当該譲渡の日の属する年の十二月三十一日までの間に、当該個人の居住の用に供する家屋又は当該家屋の敷地の用に供する土地若しくは当該土地の上に存する権利で、政令で定めるもののうち国内にあるもの（以下この条及び次条において「買換資産」という。）の取得（建設を含むものとし、贈与又は交換によるものその他政令で定めるものを除く。以下この条において同じ。）をし、かつ、当該取得の日から当該譲渡の日の属する年の翌年十二月三十一日までの間に当該個人の居住の用に供したとき、又は供する見込みであるときは、当該個人がその年又はその年の前年若しくは前々年において第三十一条の三第一項、第三十五条第一項（同条第三項の規定により適用する場合を除く。）、第四十一条の五又は第四十一条の五の二の規定の適用を受けている場合を除き、当該譲渡資産の譲渡による収入金額が当該買換資産の取得価額以下である場合にあつては当該譲渡資産の譲渡がなかつたものとし、当該収入金額が当該取得価額を超える場合にあつては当該譲渡資産のうちその超える金額に相当するものとして政令で定める部分の譲渡があつたものとして、第三十一条の規定を適用する。
a house that the individual uses as the individual's residence (limited to one for which the period specified by Cabinet Order as the period during which the individual has used it as the individual's residence is ten years or more), which is specified by Cabinet Order and is located in Japan;
当該個人がその居住の用に供している家屋（当該個人がその居住の用に供している期間として政令で定める期間が十年以上であるものに限る。）で政令で定めるもののうち国内にあるもの
a house listed in the preceding item that has ceased to be used as the individual's residence (limited to one transferred during the period from the day on which it ceased to be used as the individual's residence until December 31 of the year that includes the day on which three years have elapsed from that day);
前号に掲げる家屋で当該個人の居住の用に供されなくなつたもの（当該個人の居住の用に供されなくなつた日から同日以後三年を経過する日の属する年の十二月三十一日までの間に譲渡されるものに限る。）
a house listed in the preceding two items and land used as the site of that house or a right existing on that land;
前二号に掲げる家屋及び当該家屋の敷地の用に供されている土地又は当該土地の上に存する権利
where the house of the individual listed in item (i) has been destroyed by a disaster, land that was used as the site of the house, for which the holding period prescribed in Article 31, paragraph (2) would exceed ten years as of January 1 of that year if the individual had continued to own the house, or a right existing on that land (limited to one transferred during the period from the day on which the disaster occurred until December 31 of the year that includes the day on which three years have elapsed from that day).
The provisions of the preceding paragraph apply mutatis mutandis where an individual who has transferred a transferred asset between April 1, 1993 and December 31, 2027 is expected to acquire a replacement asset during the period from January 1 of the year following the year that includes the day of the transfer until December 31 of that year (or, where it has become difficult to acquire a replacement asset by that day due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, if the individual is expected to acquire a replacement asset within two years after that day and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, December 31 of the second year following the year that includes that day; referred to in paragraph (2), item (ii) of the following Article as the "acquisition deadline"), and is expected to use the acquired replacement asset as the individual's residence by December 31 of the year following the year that includes the day of the acquisition. In this case, in the preceding paragraph, the phrase "until December 31 of the year that includes the day of the transfer" is deemed to be replaced with "by the acquisition deadline prescribed in the following paragraph", the phrase "from the day of the acquisition until December 31 of the year following the year that includes the day of the transfer" is deemed to be replaced with "by December 31 of the year following the year that includes the day of the acquisition", the phrase "equal to or less than the acquisition price" is deemed to be replaced with "equal to or less than the total of the acquisition price and the estimated amount of the acquisition price", and the phrase "the acquisition price" is deemed to be replaced with "the total amount".
前項の規定は、平成五年四月一日から令和九年十二月三十一日までの間に譲渡資産の譲渡をした個人が、当該譲渡をした日の属する年の翌年一月一日から同年十二月三十一日（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、同日までに買換資産の取得をすることが困難となつた場合において、同日後二年以内に買換資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同日の属する年の翌々年十二月三十一日。次条第二項第二号において「取得期限」という。）までの間に買換資産の取得をする見込みであり、かつ、当該取得の日の属する年の翌年十二月三十一日までに当該取得をした買換資産を当該個人の居住の用に供する見込みであるときについて準用する。この場合において、前項中「当該譲渡の日の属する年の十二月三十一日までの間」とあるのは「次項に規定する取得期限まで」と、「から当該譲渡の日の属する年の翌年十二月三十一日までの間」とあるのは「の属する年の翌年十二月三十一日まで」と、「取得価額以下」とあるのは「取得価額とその取得価額の見積額との合計額以下」と、「当該取得価額」とあるのは「当該合計額」と読み替えるものとする。
The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this Article) do not apply if an individual who has transferred a transferred asset has, in the year that includes the day of the transfer or in the year preceding that year or the year before that, transferred a house, land, or a right existing on land that had been used as the individual's residence as one unit together with the transferred asset (excluding a transfer by expropriation or exchange, etc. prescribed in Article 33-4, paragraph (1) or any other transfer specified by Cabinet Order (referred to in the following paragraph as a "transfer by expropriation or exchange, etc."); hereinafter referred to in this paragraph and the following paragraph as a "transfer within the preceding three years"), and the total of the amount of consideration for the transfer within the preceding three years and the amount of consideration for the transfer of the transferred asset comes to exceed 100 million yen.
第一項（前項において準用する場合を含む。以下この条において同じ。）の規定は、譲渡資産の譲渡をした個人が、当該譲渡をした日の属する年又はその年の前年若しくは前々年に、当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡（第三十三条の四第一項に規定する収用交換等による譲渡その他の政令で定める譲渡（次項において「収用交換等による譲渡」という。）を除く。以下この項及び次項において「前三年以内の譲渡」という。）をしている場合において、当該前三年以内の譲渡に係る対価の額と当該譲渡資産の譲渡に係る対価の額との合計額が一億円を超えることとなるときは、適用しない。
The provisions of paragraph (1) do not apply if an individual who has transferred a transferred asset has, in the year following the year that includes the day of the transfer or in the year after that, transferred a house, land, or a right existing on land that had been used as the individual's residence as one unit together with the transferred asset (excluding a transfer by expropriation or exchange, etc.), and the total of the amount of consideration for the transfer of the house, land, or right existing on land and the amount of consideration for the transfer of the transferred asset (or, where there has been a transfer within the preceding three years, the total amount referred to in the preceding paragraph) has come to exceed 100 million yen.
第一項の規定は、譲渡資産の譲渡をした個人が、当該譲渡をした日の属する年の翌年又は翌々年に、当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡（収用交換等による譲渡を除く。）をした場合において、当該家屋又は土地若しくは土地の上に存する権利の譲渡に係る対価の額と当該譲渡資産の譲渡に係る対価の額（前三年以内の譲渡がある場合には、前項の合計額）との合計額が一億円を超えることとなつたときは、適用しない。
The provisions of paragraph (1) apply only if the final return for the year that includes the day on which the person seeking the application of the provisions of that paragraph transferred the transferred asset contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and a written statement concerning the transfer value of the transferred asset and the acquisition price of the replacement asset or its estimated amount and any other documents specified by Order of the Ministry of Finance are attached to that return.
Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement, and the written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
The provisions of Article 33, paragraph (7) apply mutatis mutandis to a person who files the final return prescribed in paragraph (5). In this case, the phrase "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "replacement assets".
Beyond what is provided for in the preceding three paragraphs, the scope of transferred assets and replacement assets and other necessary matters concerning the application of the provisions of paragraphs (1), (3), and (4) are specified by Cabinet Order.